This study focuses on Oyo and Anambra states, and the federal government. Oyo state is in South West Nigeria, with an estimated population of 9.29 million and 913 Primary Health Care Centres. Anambra State is in southeast Nigeria, with an estimated population of 6.36 million people and 740 Primary Health Care Centres.

This report focuses on budget credibility as it affects revenue and expenditure. They include unrealistic revenue projections in the budget, weak revenue collection mechanisms, revenue leakages, and weak accountability mechanisms.