This assignment is a follow up to a comprehensive institutional diagnosis and due diligence assessments of community banks in Niger and Nasarawa States. By this assignment GTZ intended to carry out a comparative analysis of the conditions of the banks during pre-conversion and post-conversion stage as par the new policy of the Central Bank which required all community banks to convert into microfinance bank by December 2007.

The essence was to improve the access of micro, small and medium sized enterprises (MSME) to financial services, like savings, deposits, credit, leasing, transfers etc., that are necessary to improve business operations and make businesses more efficient and effective in generating employment and income opportunities.