CoBAC is idealised to provide a community education and capacity building platform that will allow all citizen have access to, read and comprehend national, state and LGA budgets towards a better society. The core concern is to first of all educate the citizens about budget principles. Its importance in community building, the relevance of sticking to it by the political leaders, the use of budgetary control reports in measuring governments’ performance, and mastering the art of lobbying for a performance informed budgeting system in Nigeria.