The State Partnership for Accountability, Responsiveness and Capability programme (SPARC) is an initiative of the Nigerian and UK governments working for good governance and reduced levels of poverty in Nigeria. The Public Financial Management (PFM) Suite pulls together various tools and guides, prepared by the partnership, to support the key activities of a medium-term budget cycle, including budget preparation and planning, implementation and monitoring, as well as financial reporting.
Access the full resource on the SPARC Resource Centre
