A PAPER WRITTEN BY
DANIEL OMOLEWA OGUNSOLA
APRIL, 2009
Table of Contents
1. Executive Summary 3
2. Introduction 4
3. Balance of Budgetary Powers 5
4. The National Assembly in Nigeria’s Budget Process 7
4.1. Legal Framework 8 4.2. Institutional capacity 10
4.2.1 Effective Appropriation Committee Capacity 10
4.2.1 Establishment of a Budget Office 10
a. Journey So Far 11
b. Challenges 11
c. Prospects 11 4.3 Political Will of Individual Legislators 11
5. Budget Implementation 12
6. Conclusion 14
1. Executive Summary
The paper seeks to analyse the three identified variables as determining the actual role of the Nigerian legislature in the budget process.
The Nigerian budget process under the military has a history of executive dominance, very poor public expenditure management and lack of accountability and transparency. This provides the background to the emerged democratic budgeting process and ultimately explains the various challenges being faced by the legislature and the public in the process of scrutinising the budgets of the country.
Under military rule, the budget process was mostly characterised by executive dominance, poor financial management, poor implementation, and generally a lack of transparency and accountability.
Since the advent of our recently evolving democratic experience, the expectations are that a new culture of democracy will be institutionalised to ensure that the allocation of public resources is in line with the needs of the population. Amongst the new actors that are now jostling for a voice in budget policy are the country’s National Assembly and civil society organisations (CSOs).
Budget implementation plays a very crucial role in the realization of the primary purpose of government, which is the guarantee of the security and welfare of the people. There is need for a clear departure from the regime of corruption and waste that have been
References: • The Third Way: Leading Democratic Change through Institutional Interdependence – A selection of speeches of Senator Ken Nnamani. Edited by: Dr. Sam Amadi, KNCLD, (2006) • National Treasury, South Africa 2005, McGee (2007), p.21 • “Due Process and Procurement in the Nigerian Public Sector” Dr Chika N. Oguonu, http://www.hollerafrica.com/showArticle.php?catId=1&artId=248 • The Role of Parliaments in the Budget Process, Edited by Riccardo Pelizzo, Rick Stapenhurst and David Olson, World Bank Institute, (2005) • The Value of a Nonpartisan, Independent, Objective Analytic Unit to the Legislative Role in Budget Preparation, Barry Anderson, World Bank Institute, (2005) • “Due Process Mechanism and Digital Opportunities” Paper Presented to the University Community at Princess Alexandria Auditorium, University of Nigeria, Nsukka, Ezekwesili O (2005) • Parliament and the Budget Course– http//apps.parliamentarystrengthening.org/Forum