One of the common refrain when you ask officials involved in public procurement of their challenges is “ late or no budget release”. The gap between appropriation and actual expenditure in main line ministries continue to widen. In view of oil prizes, funding the short fall is a huge challenge at both Local Government, State and Federal levels. There is no doubt this will result in further late budget releases in 2015. The question therefore is how do main line MDAs deal with the issue of late releases, to avoid the hog wash December rush to spend whatever is released late, less it is mopped up for the next year. One way appears to be to begin procurement implementation early, undertake all the steps and stop short of awarding contract, until you confirm availability of funds to meet maturing obligations. Can anyone think of another way to meet this challenge?