on the country. The Committee is also composed of Government agencies, relevant Professional Associations, and CSOs. e. NEPAD Nigeria serves as the Secretariat for the above mentioned Committees and has the responsibility to provide administrative, financial and technical support services for these Committees. Furthermore, similar structures are replicated at the state level with a view to facilitating simultaneous effective implementation of NPoA at the Federal, State and Local Government levels. f. 1.2 Issues and Challenges i. Harmonization of NPoA with Existing National Plans and Budget A central issue of concern in the implementation of NPoA is the need to harmonize its contents within the national development plan and the budgetary process. This concern is however not peculiar to Nigeria as shown by a study conducted by AfDB on the implementation of NPoA in Ghana, Kenya and Rwanda in 2007. The three major issues which are also observable in Nigeria are:  discrepancies in the cost of the various NPoAs and the information held by the relevant sector ministries and agencies;  weak co-ordination among the institutions responsible for financing the programmes; and  the practical difficulty of identifying APRM-NPoA programmes and projects in the national budgets. 10