The creation of the Presidential Committee (drawn from the relevant ministries and agencies responsible for MDGs 1-8; private sector, State Governors’ Forum representatives, relevant Senate and House of Representatives committees, four CSO representatives and international development partners on the MDGs that guides the nation towards their achievement, and the appointment of the Senior Special Assistant to the President on MDGs (SSAP-MDGs) to assist in coordinating efforts to achieve the MDGs, demonstrates Nigeria’s commitment to the MDGs. The Office of the SSAP-MDGs (OSSAP-MDGs) functions as secretariat to the Presidential Committee, and is responsible for overseeing the DRG for MDG related expenditure through the operations of a virtual Poverty Fund (VPF) called Overview of Public Expenditure in Needs (OPEN).