The International Monetary Fund (IMF) says Nigeria’s recent federal budgets omit public spending equivalent to about 2% of gross domestic product (GDP), creating a mismatch between the fiscal deficit reported in budget documents and the country’s actual borrowing and financing needs. The IMF’s Nigeria resident representative, speaking in Lagos, attributes the discrepancy to capital expenditure that is excluded from some budget and implementation reporting, including work carried out through “off-budget” channels. As a result, the fiscal deficit can appear smaller than the financing requirements implied by real government spending and investment. The IMF says incomplete fiscal reporting also makes it harder to coordinate fiscal and monetary policy because policymakers may lack a full picture of financing needs. The fund adds that off-budget spending raises concerns about procurement practices, accountability and oversight. In response, Nigerian authorities have begun efforts to correct the record by repealing and revising recent budget laws to incorporate previously unreported expenditure, though the IMF says updated budget implementation reports are still needed to fully reflect the changes. The IMF also notes that recent macroeconomic reforms have improved stability and investor confidence, but emphasizes the importance of improving transparency to sustain progress.