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Gombe state MTEF 2025 - 2027

FOREWORD
Since the inception of the States’ Fiscal Transparency, Accountability and Sustainability (SFTAS), Programme for Result (P for R) in 2018, sub-national governments in Nigeria have been encouraged to key into best practices aimed at providing good governance and people-oriented projects and programmes pursuant to achieving the Sustainable Development Goals (SDGs).
Gombe State Government upholds existing best practices and initiated various reforms aimed at strengthening transparency and accountability in Governance and Public Financial Management (PFM), towards ensuring effective utilization of the existing Fiscal Responsibility Law, 2018 (as amended)
The Medium Term Fiscal and Budget Framework which includes the Economic and Fiscal Update (EFU) provides economic and fiscal analyses which form the basis for budget planning processes. It is aimed primarily as an economic planning tool for policymakers and decision-takers in Gombe State Government. The EFU also provides an assessment of budget performance (both historical and current) and identifies significant factors affecting implementation.
Similarly, the Fiscal Strategy Paper (FSP) and Budget Policy Statement (BPS) are key elements in Medium Term Expenditure Framework (MTEF) and the annual budget process of Gombe State, and as such, they determine the resources available to fund government projects and programmes from a fiscally sustainable perspective.

Gombe State Government decided to adopt the preparation of the EFU-FSP-BPS for the first time in 2018 as part of a comprehensive budget planning process. This is the 7th rolling iteration of the document and covers the period 2025 - 2027. This document is no doubt a comprehensive reference point providing clear guidance to the Ministries, Departments and Agencies of government (MDAs) on how to prepare their budgets which will in turn, impact, positively, the conduct of financial transactions to improve government financial management practices to provide value for money and improve the living standards of the citizens. The standardization and improvement of our budgeting system cannot, therefore, be over-emphasized.
I would like to acknowledge the leadership and guidance provided by the Appropriation Committee of the Gombe State House of Assembly, the Honourable Commissioner of Finance, and the Honourable Commissioner of Budget and Economic Planning. I also wish to recognize the roles played by the members of the State’s Technical Team for their valuable contributions resulting in the compilation of this document.
Finally, our special and profound thanks go to USAID State2State Activity and officials, particularly the PFM Specialist, for supporting the 2025-2027 EFU-FSP-BPS preparation workshop and the production of the final document.

This is one significant document that will revolutionize budget preparation and implementation in the state. It will strengthen governance by facilitating Transparency and Accountability in the management of government resources to enhance a purposeful PFM practice in Gombe State.

Jalo Ibrahim Ali, mni
Permanent Secretary, MoBEP
Gombe State.