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. 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. 27