ABUJA – CONTRARY to claim by President Muhammadu Buhari that the 2016 budget was zero based, the Auditor- General of the Federation, AGF, Samuel Ukura, Thursday, said it was envelop driven. Ukura insisted that the template adopted for details of the N6.08trillion 2016 budget estimates was an enveloped based budgeting and not zero based as earlier declared by the President.
Speaking before the Senate Committee on Public Accounts, at the budget defence session of his office, Ukura said though the earlier intension of the present government was to adopt zero based budgeting as a template, but realities on ground, later forced it to adopt the usual enveloped based budgeting.
He disclosed that even the N2.9billion budget estimates of his office for this year , was not arrived at by them through zero budgeting but handed over to them as an envelope by the Ministry of Finance.

http://www.vanguardngr.com/…/2016-budget-auditor-general-d…/

Everybody knows that it was due to the incompetence of the minister of finance.