%0 Conference Paper %A Alsop, M. %A Rogger, D. %B Aiding the Poorest: Ten Years on from the Birmingham G8: What’s been achieved? What agenda for the G8 to 2018? %C Birmingham University, Birmingham, UK %D 2008 %F discovery:18685 %T Debt relief as a platform for reform: the case of Nigeria's virtual poverty fund %U https://discovery.ucl.ac.uk/id/eprint/18685/ %X In June 2005 the Paris Club group of creditors announced a US$30 billion debt relief package for the Nigerian government, which included a US$18 billion debt write off. This paper describes how these debt relief savings have been managed and spent, with a focus on the development and implementation of a comprehensive tracking system that aimed to effectively monitor debt relief expenditures. The paper argues that the Nigerian case implies debt relief can be a valuable tool for supporting public sector reform.