The Federal Government has directed all Ministries, Departments, and Agencies (MDAs) to include Global Positioning System (GPS) coordinates for every capital project valued at N150 million and above in their 2025 expenditure submissions.
The directive, contained in the official guidelines for implementing the 2025 Appropriation Act, aims to boost transparency, accountability, and traceability in project execution across the country.
According to the Budget Office of the Federation, MDAs must submit detailed monthly expenditure plans for the full year to both the Budget Office and the Office of the Accountant-General of the Federation by July 31, 2025. These plans will guide cash planning and releases throughout the fiscal year.
“All MDAs are requested to submit their monthly expenditure plans for the full year to the Budget Office of the Federation and the Office of the Accountant-General of the Federation by July 31, 2025, which will guide cash planning. The MDAs’ expenditure plans must indicate the GPS coordinates for all capital projects of N150m and above,” the guideline stated.
The Director-General of the Budget Office will be required to sign off on each expenditure plan to ensure alignment with the 2025 budget and the Federal Government’s priorities.
The move is designed to strengthen the government’s Bottom-Up Cash Management strategy, reduce duplication and abandonment of projects, and improve project monitoring using digital tracking tools. By requiring GPS data, authorities will be able to verify and monitor project sites independently, ensuring that funds are linked to visible and measurable outcomes.
In addition to the GPS requirement, the guidelines emphasised the immediate commencement of procurement planning aligned strictly with approved budget provisions, warning that capital budget implementation will not extend beyond December 2025.
The government also disclosed that monthly cash releases to MDAs will depend on the submitted expenditure plans and a comprehensive cash plan for the 2025 fiscal year, which will be prepared by the Office of the Accountant-General in line with the Fiscal Responsibility Act, 2007, and signed off by the Minister of Finance.
The directive signals a renewed push for fiscal discipline and project accountability, addressing long-standing concerns over untraceable and abandoned public projects.
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