He reiterated his claim that Jonathan and the PDP mismanaged Nigeria's resources.
The Vice President said the corruption of the previous five years, when Jonathan was president, mismanaged Nigeria's resources and failed to improve the lives of Nigerians.
He said this during his address at the Bola Tinubu's Colloquium in honour of the birthday of the National Leader of the ruling All Progressives' Congress (APC) on Thursday, March 29, 2018.
He said, "From all I've seen in government in the past few years, the corruption of the previous five years is what destroyed the Nigerian economy. Every time we talk, we as a party and your government must show the difference between us and the party and government that impoverished our nation.
"In 2014, when oil was between $100 and $114 a barrel, the actual releases for capital for three ministries - Power, Works and Housing - in total was N99 billion while Transportation got N14 billion and Agriculture got N15 billion - I'm talking about actual releases, not budgeted.
"Let's compare that with capital releases to the same ministries in 2017 when oil prices were between $50 and $60 a barrel: N415 billion for Power, Works and Housing, N80 billion for Transportation, N65 billion for Agriculture, totalling N560 billion in a time when we're earning at least 50% less that we were earning in 2014.
"This is possible because if you do not steal the resources of the people you can spend it on the projects that concern the people, it's as simple as that. If you're not stealing the money, you will spend it on the right things."
He said unlike past governments, the administration of President Muhammadu Buhari is committed to making life easier for Nigerians despite the handicap of the mess made in the past.
According to him, grand corruption and impunity of the past has ensured that Buhari's government is achieving a lot with so little resources.
Osinbajo's attack of Jonathan's past government is the second time he has gone after him in two weeks.
While speaking on March 19, 2018, during the 7th presidential quarterly business forum in Abuja, the vice president accused the Jonathan administration of withdrawing N150 billion from the federation account just days before the 2015 election.
He said, "In one single transaction, a few weeks to the 2015 elections, sums of N100billion and $295million were just frittered away by a few."
The former president responded to the allegations through his former aide, Reno Omokri, saying that the vice president should provide proof.
"On this most recent allegation, let me state categorically that Jonathan did not share N150 billion two weeks to the 2015 election. If Osinbajo has proof that Jonathan did so, then we challenge him to publish his proof," Omokri said.