I have noticed over the years that no governments agency in Nigeria gives a report of the actual spending the previous year, only to come out the next year to propose a new budget. A budget is just a proposal based on projected income, projected expenditure and other unforeseen circumstances. Many organizations especially the structure ones, do a yearly analysis declaring their assets, liability and liquid. Government at all levels should provide a breakdown each year of what their actual expenditure was at the end of the previous calendar year, then we can compare with what was initially budgeted. That way we can know compliance level, where loopholes are, savings if any and track high running cost. This should also actually be a major input into the next year's budget.

Most of the errors in the 2016 budgets and in other budgets is usually as a result of this not being done. That is why a ministry can keep procuring the same item year in year out in every budget and yet there will be no physical proof that such item actually exist in the particular office where it has been budgeted for.

The zero budgeting is an attempt to right some of these wrongs but an actual implementation report of the calendar year budget is necessary for proper accounting.