CO-Nigeria F4D 2019-2020 Project Description for CO Nigeria
Oxfam in Nigeria recognizes that promoting transparency and accountability through social and political participation of citizens is fundamental to effectively changing Nigeria#s narrative as a rich nation of poor people. Women constitute the majority of the poor, excluded from processes and decisions that affect their lives. The OCS therefore prioritizes policy influencing and citizen empowerment, especially for the most vulnerable to have a say in issues that affect their lives. This is the most effective strategy to unlock the potentials in Nigeria#s extractives sector to translate to resources for improved livingstandards. Oxfam puts women at the heart of our programmes to redress years of injustice and marginalization, enabling them live above violence realize their full potential, and contribute to nation building.

 Oxfam has been working through partners# both nationally and regionally in the area of public finance accountability in Nigeria, utilizing the one programme approach to create linkageswithin the various strands of these interventions. These include. Fair taxation campaign, enhancing transparency in payments in theextractives sector within the NEITI framework and promoting accountability through active citizen participation in the budget of states and the Federal government.  To give additional effect to this, Oxfam had since 2012 been working with Civil Society organizations and coalitions on the NEITI framework to increase the availability of fiscal information to citizens through the regular production of NEITI Audit Reports, and follow up with Remediation of findings. In effect, following the money. As a result of the support of Oxfam and the work of the partner CISLAC working on the NEITI project, there has been increased collaboration between the NEITI Secretariat and Civil Society. This resulted in Nigeria being recognized as the best implementing EITI country in Sidney Australia in 2014.

The CRAFT project is one of the main projects focused on Tax. Through this, studies have been conducted that have provided key insights on the Nigerian Tax System and the perception of taxes among citizens and their satisfaction with state service delivery.Studies were carried out that identify policygaps and recommend strategies on improving tax policy implementation and administration across the three tiers of government. CRAFT trainings were also realized in three geopolitical zones of Nigeria and significantly increased knowledge, awareness and skills of 51 participants (34 CSO representatives and 17 journalists). Various types of civic education material have been produced and distributed across the 17 states of southern Nigeria. A National Platform on Tax Justice and Governance Platform were established, the platform undertakes continuous research, advocacy and public awareness on just tax systemsand engage the government. The platform is currently made up of about 85 member organizations with different background and expertise. The platform has Oxfam in Nigeria, Actionaid Nigeria, Christainaid, CISLAC and CDD as its Steering Committee members that are responsible for providing direction for the platform. At the state level, CRAFT also established 17 platform on Tax Justice and Governance in the 17 southern states of Nigeria. This project will seek to effectively leverage the gains of this project to increase and sustain gains made so far.

Additionally, Oxfam in 2013 piloted a project that links local, state and Federal fiscal accountabilityissues and processes to enable the tremendous earnings derived from the extractives sector translate to resources for financing for development to improve the living standards of Nigerians. This is in turn linked to Oxfam#s regional and global Fair Taxation campaigns and Budgeting programmes. The project initiative called Strengthening Public Finance in Nigeria (STREPFIN) is a multi-stakeholderintervention that has brought together various key actors (Private Sector, NGOs, Labour, Government Institutionsand Media) to play various roles towards increased transparency and accountability at the Federal Budgeting level. This is to ensure that key sectors central to the availability of essential basic services and food security receive priority in resourceallocation. Under the project, a national Steering Committee was established to support implementation; the Steering Committee is made up of the relevant government Ministries, Departments and Agencies in Nigeria. Among the cardinal objectives of the project is the development of a national Roadmap to guide public finance management and accountability in Nigeria, the Roadmap is being finalized. It also links activities at the National level to state level interventions to ensure coherence for increased impact.

At the state level, , Oxfam is targeting  the Niger Delta through two partners, namely the Niger Delta Budget Monitoring Group, NDEBUMOG and the Kebetkache Women Development <(>&<)> Resource Centre to track and monitor the budget of the states in the region, build the capacity of CSOs, CBOs etc on budget advocacy and fiscal inclusion generally. Much has been achieved under these engagements, as platforms have been established in the states through which trained Budget Monitors are engaging the states onserial cases of abandoned projects, uncompleted projects, white elephant projects etc. Town Hall meetings were also held in many of the Niger Delta states to provide the platform for community dialogue with the government and to disseminate informationtothe grassroots on project findings. The engagement of community women who have borne the brunt of negative Private and Public Sector governance practices has been identified as a key way forward.


As part of the learning from Oxfam#s public finance accountability engagements in the country, creating coherence in the various policy interventions will increase the scale and scope of impact. This will link the transparency initiatives that utilizes the NEITI framework for campaigns to the Fair Taxation / Financing for development and lobby / advocacy and finally to mobilizing communities at the local government level work to effectively engage in the budget process at the local government levels. This will indeed link inflows from the extractives sectorto taxation and the prioritization of citizen#s needs in local and state government budgets while also bringing together the roles of various stakeholders for greater impact.

Oxfam in Nigeria seeks to prioritize financing for development through taking the engagement with the NEITI framework to the next level by ensuring remediation of Audit Report findings to first of all ensure the blockage of leakages in extractives resources and lobby for these to be applied to the sectors that will deliver themost interms of essential services to citizens especially women in communities. It will strategically promote fair taxation andlink it to participatory budget at the state and local government levels of the polity. It has been observed that despite severalactions promoting  budget tracking and monitoring, they do not really offer the opportunity to change the situation of the poor in Nigeria.  As a result, Oxfam has started to drive participatory budgeting at the community level in a strategic manner by providing basic economic literacy and civic education on the budget of states and local government as well as Taxation to Community Based Organizations especially women#s groups whose capabilities are lacking in this regard. The overriding objective isto build the capacity of the community groups in key areas especially inclusive budgeting and data collection to be able to hold government accountable on the common resources and partake on taking the decisions on issues that affect their daily lives inthe communities. They will be organized along platforms for engagement on budget and taxation processes, capacity for development of shadow budgets towards concrete tax for services agreements. This will then be linked to the engagements on NEITI framework as well as attention to illicit taxation and financial outflows.

Additionally, through the fair taxation project, it will track resource inflows from corporate taxation and link these to actions at the national, regional and global level to reduce illicitfinancial flows. Additionally, Oxfam in Nigeria just launched the Inequality campaign which brings together all the various issues into this one campaign. This project brings together Oxfam in Nigeria#s various programmes in a strategic manner # Advancing Gender Justice, Promoting the Right to be Heard and the Right to Resources to build Sustainable Livelihoods for increased synergy and impact.

This project falls under the thematic area Financing for Development ToC Through our work Greater Responsibility in Finance for Development: (ToC ) Greater Responsibility in Finance for Development:
For Nigeria, the Financing for Development (F4D) under the Strategic Partnership Programme envisage to create sustainable impact whereby more Nigerians, especiallywomen,are empowered to participate in decision making, contribute to nation building as active citizens and benefit from better living standards through increased availability of essential services. Similarly at the long-term, the outcome projected to be achieved is create a situation of improved policies and practices of government and private sector to result in reduced poverty and extreme inequality through more effective and efficient management of Nigerians tremendousresources and increased citizen participation.
The pathway to change has been planned at 5 various levels, namely; Improved Policies of Government, Improved Policies of Private Sector, Strengthened CSOs, Increased Citizens# Voice and finally building Stronger andwider Alliances. Thebeneficiaries are mainly the Nigerian people, workers, CSOs, local communities, market women, small scale farmers, artisans, traders, local governments, Ministries Departments and Agencies of government (MDAs), the private sectors etc.

To drive the requisite policy and practice change needed, the intervention has been aligned into a one programme approach that will revolve around four key thematic areas, namely taxation, budget, extractives and inequality campaign.  Over 1,500, 000 Nigerians areexpected to benefit either directly or indirectly from this intervention. The project will be implemented in 4 States of Nigeria and also at the national level. These states are part of the 17 states where Oxfam in Nigeria already established the state level Tax Justice<(>&<)> Governance Platforms, which ws initially initiated under the Capacity for Research Advocacy and Fair Taxation (CRAFT) programme which ended in 2012.

Long term Objectives
More Nigerians, especially women, are empowered to participatein decision making, contribute to nation building as active citizens and benefit from better living standards through increased availability of essential services.

Our pathway to change is at 5 various levels:
1. IMPROVED POLICIES GOVERNMENT:
The Nigerian government tackles tax evasion and avoidance, increases transparency and accountability through participatory budgets, and ensures pro-poor fiscal policies and practices

2. IMPROVED POLICIES PRIVATESECTOR:
The policies and practices of the Nigerian private sector address tax avoidance and evasion.

3. STRENGHTENED CSOS:
Nigerian civil society successfully lobbies for policy and practice change that increases transparencyand accountability and reduces inequality and poverty in Nigeria

4. INCREASED CITIZENS'VOICE:
Informed Nigerian citizens actively demand fair taxation practices and participatory budgeting towards enhanced transparency and accountability

5. STRONGER AND WIDER ALLIANCES:
CSOs collaborate in platforms in 17 states withincreased impactand credibility.

In general terms, the intervention will apply the following strategies.
I. Mobilization
II. Research
III. Awareness Creation/Sensitization
IV. Capacity Building
V. Lobby <(>&<)> Advocacy
VI. Alliance Building
VII. Networking
VIII. Public Outreach etc.

 List of counterparts that we work with Oxfam in Nigeria on the project
 To achieve this long-term outcome in Nigeria, Oxfam works together with the following partners: Civil Society Legislative Advocacy Centre (CISLAC), BudgIT Information Technology Network, Niger Delta Budget Monitoring Group (NDEBUMOG), and KEBETKACHE Women and Resource Centre.