For several decades, civil society organisations (CSOs) in Nigeria have been advocating for increased resources for family planning (FP) and reproductive health (RH) services and commodities. To help CSOs in Nigeria understand and 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 and practice in state-level budgeting. The team selected two states—Cross River and Zamfara—and compiled information on their budget process for the health sector.