For several decades, civil society organisations (CSOs) in Nigeria have been advocating for increased resources for family planning (FP) <span class="attribute-to-highlight medbox">and</span> reproductive health (RH) services <span class="attribute-to-highlight medbox">and</span> commodities. To help CSOs in Nigeria understand <span class="attribute-to-highlight medbox">and</span> actively participate in the budget process at the state level, a team from the Health Policy Project conducted an assessment to identify the differences between theory <span class="attribute-to-highlight medbox">and</span> practice in state-level budgeting. The team selected two states—Cross River <span class="attribute-to-highlight medbox">and</span> Zamfara—<span class="attribute-to-highlight medbox">and</span> compiled information on their budget process for the health sector.