A clean file join is the beginning of the evidence trail
Do the two supplied files identify the same recipient, and what does that still leave unverified?
This local exercise joins allocation rows to a unique supplied registry by exact agency_id text. An active match means that a row exists and its supplied status is active; it does not authenticate the entity, statute or spending. Names, sample IDs and sample “Act” references are illustrative and have not been verified against Nigerian legal instruments.
The review amount is the sum of supplied allocations lacking an active match. It is not money proved stolen, released, lost or spent. A missing record may reflect an incomplete register; an active record may still be wrong. No live budget, registry, procurement or payment system is queried.
Try a worked example
Load illustrative files and reconcile: four allocations total ₦2.70B. Three IDs have active supplied records; PC-404 has no record, so one line and ₦1.30B require review. Add demo registry row: the supplied file now contains PC-404, giving four active matches and zero review amount while total allocations stay ₦2.70B. The button changes the input evidence; it does not establish the council’s legal existence or verify the invented instrument.
Protect the identifier before interpreting the result
Papa Parse can convert numeric and boolean cells when dynamicTyping is enabled. This page keeps cells as text, so 001 and 1 remain different IDs, as do TRUE and true. It does not normalize spelling, whitespace or aliases. Check the issuer’s identifier convention rather than silently merging records. Duplicate registry IDs stop reconciliation so row order cannot choose an apparent legal status. Multiple allocation lines may still legitimately share an ID. Papa Parse: official documentation
Required headers must be present and unique. amount_naira must use unformatted nonnegative whole-naira decimal digits (no commas, fractions or exponent notation), with a numeric value that is a safe JavaScript integer; the summed total must also remain safe. Fractional amounts, invalid numbers and overflowing totals require corrected input, not a fabricated zero. Compact million/billion displays are rounded; the downloaded numbers retain the validated whole-naira amounts.
Follow the source, version and instrument
For each supplied file, record its issuing body, official URL or document reference, publication date, financial year, version/amendment and retrieval date. Check the relevant legal instrument itself and reconcile any entity-name changes against dated records. This input format has no provenance columns or automatic source verification: keep that documentation alongside the exported join.
The Nigerian Budget Office lists a 2025 Appropriation Act as Passed resource, published March 25, 2025, and a separate collection of quarterly implementation reports. These are useful starting points for locating dated official documents, not evidence supporting this page’s fictional rows. Check the applicable year and any later amendments; the example is not a current federal budget audit. Nigeria Budget Office: 2025 Appropriation Act as Passed Nigeria Budget Office: quarterly implementation reports
Separate allocation, release and delivery
An allocation recorded in a supplied appropriation file is one layer of evidence. Establishing a release or payment requires the relevant financial records. Establishing procurement and delivery requires the contract, acceptance and performance evidence appropriate to the project. A recipient-ID join supplies none of those records and cannot certify lawful spending or project completion.
Treat an unmatched or non-active row as a question to investigate: is the register complete and current, was an ID mistyped, has the entity changed status, and which authoritative record resolves it? The full line amount is counted once in this join review, not apportioned as estimated fraud.
Use the controls and export as a reproducible note
Editing either CSV clears the prior join and disables its export. Reconcile IDs computes the current files; View result also reconciles when needed. Load illustrative files restores the sample and recomputes; Add demo registry row inserts the illustrative PC-404 entry and recomputes. Reload restores the input samples without a completed join; no file changes are saved automatically.
The JSON ledger records validated allocation values, matched supplied registry records, reasons and totals. It is a result snapshot, not a restored input file or legal certificate. Registry-only rows and complete source/version histories are not included in each allocation record. Text resembling HTML is displayed literally rather than executed.
Sources and further reading