The Nigerian Government has methods for funding Federal Agencies which can be seemingly convoluted to the casual observer. Appropriation is when an amount of money is set aside for specific purposes. The Federal Government appropriates funds in order to meet the essential needs of its agencies. In Nigeria, appropriations from the Federal Government are decided by the National Assembly through various committees. Appropriations tell us how money is being allocated each year through the Federal Government Budget. This is done each year to enable the government to allocate funds to various programmes and agencies. The Federal Government agencies or MDAs prepare a budget every year which is an estimate or projection of expenditure of that MDA and all are aggregated and submitted to the National Budgeting Office which also scrutinise the budget and compile the various MDAs’ budget. The budget is further submitted to the National Assembly which carries out appropriation through its various committees after the MDAs defend their budget. An appropriation is known as a supply bill or spending bill and is a proposed law that authorises the expenditures of the Federal Government and its agencies.

The National Institute of Construction Technology and Management (NICTM), Uromi, a Federal polytechnic, is one of the Federal Government agencies which carry-out expenditure projection (budgeting) or estimation every year which is submitted and presented to the National Assembly through its committee on appropriation yearly. However, these processes are faced with rigorous activities, challenges and shortfalls from the appropriation processes in each year in terms of budget performance. The Federal Government Appropriations made provisions for capital projects development, overhead or running costs and personnel emolument. The projects carried out through the utilisation of Federal appropriation are summarised as follows: