“Foreign Aid represents one of the funds accessible to National and Sub-National governments in Nigeria for the execution of development projects and programmes. As part of the deliberate will to ensure the good management, ownership and accountability of these funds for sustainable development, Nigeria along with a host of other countries subscribed firmly to the PD and AAA. Since then Nigeria has taken inadequate steps or made weak progress in adapting its aid governing and accountability mechanisms in line with the requirements of the PD and AAA. There is currently no comprehensive aid planning that gives an overview of Nigeria aid reform process.”