Government revenue typically comes from taxation (income, corporate, value-added, and trade taxes), non-tax revenue (fees, licenses, fines), and, for resource-dependent economies like Nigeria's, revenue from natural resource extraction such as oil, alongside borrowing when revenue falls short of planned spending. A public budget separates recurrent expenditure -- ongoing costs like salaries, utilities, and debt servicing that recur every year -- from capital expenditure, one-time investments in infrastructure or assets like roads, hospitals, or equipment that are meant to build long-term value. Budget transparency, meaning the public can access and understand how money is planned to be raised and spent, matters for accountability because a budget that cannot be scrutinized cannot be checked for waste, diversion, or misalignment with stated priorities -- civil society groups and journalists often use published budget documents specifically to compare promised spending against actual outcomes.