According to President Muhammadu Buhari
"I have approved the establishment of a Committee, chaired by the Vice President, to assess the level of implementation of all our administration's Policies, Programmes & Projects whether inherited, or started by us and to help prepare us for governance over the next four years.
"The Committee is made up of senior government officials, including the Chief of Staff and Deputy Chief to the President (Secretary of the Committee), and a number of Cabinet Ministers. They will work with Ministries, Departments and Agencies, as well as with outside experts.
"One of the main duties of this Committee will be to produce a comprehensive document that will guide the incoming Cabinet, & enable us continue the implementation of the vision of our Party and our administration, for Nigeria; while also highlighting lessons from the last 4 years.
"I am confident that the Committee will deliver a detailed Implementation Plan for the Next Level. I also look forward to working with all stakeholders to deliver maximum benefit to Nigeria; and especially to working with the 9th National Assembly to improve the budget process."