In the Nigerian case, some of the agencies identified as implementing agencies do not in fact draw funds from the national budget for the implementation of their programmes. Such institutions in Nigeria include the Central Bank of Nigeria, Securities and Exchange Commission, National Judicial Commission, Federal Inland Revenue Service (FIRS) and the Nigerian Communications Commission. ii. Sources of Funding: The implementation of NPoA envisages three main sources of funding, namely, the national and state budgets; private sector; development partners and the civil society. The main source of funding of NPoA in Nigeria is the budgetary system both at the Federal and State Government levels. Some support is however received from development partners, especially the UNDP and some other development partners such as the UK Department for International Development which are collaborating with Federal and State Governments especially in the areas of education, capacity building and public service reform. The private sector and the civil society are not yet involved in the funding of the NPoA. iii. Costing: Costing of projects and programmes is highly technical yet central to the efficient implementation of projects and programmes. The costing of NPoAs if not done within the national budgetary framework often leads to double counting. iv. Monitoring and Evaluation: Under the APRM structures exists the National Committee on Monitoring and Evaluation which is charged with the responsibility for monitoring and evaluation. There are thus three 11