This guide describes practices that Nigerian states can adopt to develop and implement gender equitable and socially inclusive budgets. It sets out the important stages in preparing equitable budgets, and describes government processes for planning, preparing, implementing, monitoring and evaluating them.

It provides step-by-step directions and tools to make the task easier, alongside plain descriptions of the budget process itself. It was produced by the Partnership to Engage, Reform and Learn, a governance programme working with Nigerian state and federal institutions.