This case study describes how Connected Development (CODE), a Nigerian civil society organization (CSO), applied its Follow the Money budget accountability methodology to epidemic preparedness funding for the first time, with support from Resolve to Save Lives (RTSL). Over six months in 2026, CODE traced money through the Nigeria Centre for Disease Control and Prevention (NCDC) Gateway of the Basic Health Care Provision Fund (BHCPF). The team combined national records requests with a comparison of Kano and Adamawa states.
The pilot found that money exists but arrives years late. Funds released to states in December 2023 came from a 2021–2022 allocation, and only 14 states had completed final reporting. The case study sets out bottlenecks in compliance, bureaucracy, community oversight and fiscal visibility, with recommendations developed jointly with government counterparts. It also covers early results, lessons for replication and the expansion to four more Nigerian states and five more countries.