External Debt
Record external financing facilities, disbursements, deductions and reconciliation between Federal and State institutions.
A unified approach to public financial management
A clearer view of State debt and financial obligations.
The National Subnational Debt and Arrears Management Information System is designed to bring debt records, repayments, reconciliation and reporting together in one secure digital environment for Nigeria's States and participating institutions.
Institutional access with defined roles and permissions
Portfolio Overview
Debt and liabilities modules
External LoansFacilities & disbursements
Domestic LoansRepayment schedules
Contractor ArrearsCertificates & payments
Pension & GratuityObligations & balances
Illustrative reporting activity
Reporting periodsIllustration only
Structured institutional reporting
36States of the Federation
4Institutional categories
5Debt & arrears categories
1Integrated national platform
About the initiative
Better records. Stronger coordination. More reliable reporting.
NS-DAMIS is proposed as a common digital platform for recording and monitoring State borrowing and outstanding liabilities. It will support institutional coordination, improve the quality of debt information and simplify the preparation of financial reports.
Each participating institution will operate within its approved responsibilities, while authorised users can review the information relevant to their work.
How the platform is designed to work
01
Register facilities and liabilities
Capture loan agreements, obligations and supporting documents.
02
Record financial transactions
Maintain disbursements, deductions, certificates and payments.
03
Review and reconcile
Identify differences and resolve queries between institutions.
04
Generate trusted reports
Produce period-based State and national financial summaries.
Core modules
One platform for five categories of financial obligations.
Each module will maintain its own transaction records while contributing to a consolidated view of State debt and arrears.
Domestic Debt
Manage borrowing facilities, repayment schedules, debt service and outstanding principal balances.
Contractors’ Arrears
Monitor contractual obligations, certified payment claims, payments and outstanding liabilities.
Pension Arrears
Maintain verified pension obligations, payment histories and outstanding pension balances.
Gratuity Arrears
Track gratuity entitlements, instalment payments and remaining obligations to retirees.
Designed for accountability
Practical tools for effective debt administration.
The proposed platform brings together essential functions for financial monitoring, institutional collaboration and reporting.
Automated repayment schedulesGenerate amortisation schedules and monitor actual repayments.
Transaction reconciliationCompare Federal disbursement records with State receipts.
Institutional access controlsRestrict financial records to authorised institutions and users.
Consolidated financial reportingPrepare category-specific and State-level reports for selected periods.
Document history and audit trailsMaintain supporting evidence and records of authorised changes.
Reporting and oversight
01
Individual facility reports
View facility details, payment histories and outstanding balances.
02
State portfolio reports
Review debt and arrears across the relevant categories.
03
National consolidated reports
Compare authorised State-level submissions across the Federation.
04
Period-based analysis
Monitor opening balances, movements and closing positions.
Institutional participation
Defined responsibilities across Federal and State institutions.
The proposed governance model provides each institution with access appropriate to its mandate and operational responsibilities.
Federal Debt Management Office
National debt monitoring, review and reporting.
Federal Ministry of Finance
External facility administration and transaction records.
State Debt Management Agencies
State debt portfolio and arrears administration.
State Accountants-General
Receipts, payments and transaction confirmation.
Access the NS-DAMIS portal
Authorised institutional users can sign in to access their assigned dashboards and system functions. Access is restricted to approved accounts.