President Muhammadu Buhari, who won a second term in office on February 23, 2019, has rolled out an implementation plan for all projects—whether the projects were begun by his administration or whether there were inherited from the previous administration.
The 2nd Niger Bridge and a slew of power and road projects across Nigeria, remain uncompleted.

Next Level was really a thing during the election campaigns

On February 27, 2019, the Independent National Electoral Commission (INEC) declared that Buhari defeated closest challenger, Atiku Abubakar of the People’s Democratic Party (PDP) with 3,928,869 votes.
According to INEC, Atiku polled 15,191,847 of the total votes cast while Atiku racked up 11,262,978 votes.
President Buhari affixes his signature on a document (Presidency)
President Buhari promised to “take Nigeria to the Next Level” during his re-election campaigns across the country; a promise that meant the administration would hasten to fix the economy, complete infrastructure projects, improve security and banish the corruption monster.
The “Next Level” mantra became the sing song for the governing All Progressives Congress (APC)--one all its talking heads and campaign groups deployed to noisy effect throughout the election campaigns. 

Osinbajo will be the man in charge of drawing up Next Level documents

Hundreds of uncompleted infrastructure projects dot the length and breadth of a country with a humongous infrastructure deficit.
As he prepares to assume a second term in office on May 29, 2019, Buhari says he has tasked Vice President Yemi Osinbajo with the job of collating all the uncompleted projects, with a view to commencing a rigorous implementation plan.
“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 and projects - whether inherited, or started by us - and to help prepare us for governance over the next 4 years”, Buhari says.
VP Osinbajo has been tasked with drawing up a 'Next Level' implementation plan (Presidency)
The president adds that “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”.
Osinbajo’s committee will fashion out an implementation document which Buhari promises he will adhere to, as he sets out his stall for a second term of four years on the job. “One of the main duties of this committee will be to produce a comprehensive document that will guide the incoming cabinet and enable us continue the implementation of the vision of our party (APC) and our administration, for Nigeria; while also highlighting lessons from the last 4 years.
President Muhammadu Buhari smiles during FEC meeting [Twitter/@BashirAhmaad]
“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”, the president promises.

Infrastructure has crumbled across Nigeria

Nigeria has become famous for its crumbling infrastructure, worsening economy and widespread insecurity that has gripped the north central and north eastern regions.
A supporter of the All Progressive Congress (APC) holds up the sign of President Muhammadu Buhari's re-election campaign called 4+4 [Twitter/@BuhariCentre]
President Buhari promised to fix all of the aforementioned problems during his campaign for a first term in office. 
However, once he had taken over the reins from Goodluck Jonathan, Buhari couldn't wait to tell everyone that the preceding PDP administrations did very little in 16 years.