The Role of Legislators and Budget Process in Nigeria

Imuetinyan Eguavoen (Department of Accounting, University of Benin, Benin City, Edo State, Nigeria)
Isaac Ukarin (Department of Accounting, University of Benin, Benin City, Edo State, Nigeria)
Peter Oghenebrozie Avinyeze (Department of Accounting, University of Benin, Benin City, Edo State, Nigeria)

Article ID: 5037



This study examined the role of the legislators and budget process in Nigeria. For the objective of the study to be achieved, the study embraces the library research which involves a review of extant literature and this forms the basis for drawing up the conclusion. Flowing from the review, the study shows that argument has been raised by several analysts that legislative oversight committees have found not to be very effective in stimulating Ministries, Departments and Agencies (MDAs) for budget outcomes attainment. The argument is that oversight activities are used by some legislative committees to intimidate rather than encouraging (MDAs) to perform at the optimum levels especially in the areas of budget implementation. The study therefore recommends that the legislators in the Nigeria budget process should ensure that the MDAs make proper use of the funds allocated to them efficiently and effectively with a view to preventing careless spending, diversion as well as the misappropriation of public funds. The oversight activities of the legislative committees should be used to encourage MDAs to perform at the optimum levels especially in the areas of budget implementation and not to intimidate.


Budget; Budget implementation; Budget process; Legislature; Nigeria

Full Text:



[1] Nwankpa, L.O., Okeke, R.C., 2017. Budgeting for change in the Nigerian public sector: A qualitative research. International Association of African Researchers and Reviewers. 11(4), 7-16.

[2] Ugoh, S.C., Ukpere, W.I., 2009. Problems and prospects of budgeting and budget implementation in Local Government System in Nigeria. African Journal of Business Management. 3(12), 836.

[3] Adetunji, O.A., 2018. Executive-legislature relations and budgetary process: Implications for democratic consolidation. International Journal of Innovative Legal & Political Studies. 6(2), 1-9.

[4] Abdulrasheed, A.M., Ruth, F.K., 2015. Executive-legislature relations in the budgeting process: A study of president Obasanjo years, 1999-2007. Covenant University Journal of Politics and International Affairs (CUJPIA). 3(2), 1-16.

[5] Stair-Hall, G., 2011. Legislative oversight: A guidebook for Ohio legislators. Ohio legislative service commission.

[6] Ndlovu, N., 2015. Understanding the budget cycle: Process, actors and room for influence. centre for economic governance and AIDS in Africa.

[7] Ehigiamusoe, K.U., Umar, A., 2013. Legislative oversight and budget performance in Nigeria: Issues and policy options. Journal of Economics and Finance. 1(5), 1-12.

[8] Omotoso, F., Oladeji, O., 2019. Legislative oversight in the Nigerian fourth republic. The Nigerian National Assembly. pp. 1-17.

[9] Ewuim, N.C., Nnamani, D.O., Eberinwa, O.M., 2014. Legislative oversight and good governance in Nigeria national assembly: An analysis of Obasanjo and Jonathan’s Administration. Review of Public Administration and Management. 3(6), 1-14.

[10] Ibadin, L.A., 2014. Introduction to Public Finance. Deo Publishing, Benin City, Nigeria.

[11] Framsic, E., Peter, I., 2016. A dictionary of public sector accounting. Anointed publisher, Benin City.

[12] Ngara, C.O., Dasat, H.K., 2020. The role of the national assembly in budget process in Nigeria. NILDS Journal of Democratic Studies. 1(1), 1-17.

[13] Sam-Tsokwa, A.T., Ngara, C.O., 2016. The national assembly and the budget process in Nigeria’s fourth republic: Tackling the challenges of timeliness. Canadian Social Science. 12(5), 1-7.

[14] Stair-Hall, G., 2011. Legislative oversight: A guidebook for Ohio legislators. Ohio legislative service commission.

[15] Lafenwa, S.A., 2003. The Legislature and the Challenges of Democratic Governance in Africa: The Nigeria Case. A Draft Seminar Paper for Conference Organised by the Politics and International Studies Center for African Studies, University of Leeds on Democratization in Africa: Retrospective and Future Prospects.

[16] Heywood, A., 2007. Politics (3rd). Palgrave Macmillan publishers Ltd., England.

[17] Agba, M.S., Chukwurah, D.C., Achimgu, H., 2014. Politics and administrative responsibility in Nigeria: An assessment of Legislative mandate performance and executive implementation of public programmes.

[18] Ogujiuba, K.K., Ehigiamusoe, K., 2014. Capital budget implementation in Nigeria: Evidence from the 2012 capital budget. Contemporary Economics. 8(3), 299-214.

[19] Ianna, J.G., 2018. Budget implementation and governance in Nigeria. Academic Discourse: An International Journal. pp. 1-8.

[20] Omosidi, A.S., Oguntunde, D.A., Oluwalola, F.K., et al., 2019. Budget implementation strategies and organisational effectiveness in colleges of education in Nigeria. Makerere Journal of Higher Education. 10(2), 119-131.

[21] Warren, K., Joachim, W., 2004. Legislatures and budget oversight: Best practices. Paper presented at the open forum held by Kazakhstan Revenue Watch in Almaty on April 8.

[22] Ojo, O., 2009. Impact of microfinance on entrepreneurial development: The case of Nigeria. The International Conference on Economics and Administration. pp. 536-545.

[23] Ezeagba, C.E., Adigwe, P.K., 2015. Stemming the tide of low budget implementation in the Nigerian public sector: A search for effective budgeting system. Journal of Policy and Development Studies. 9(2), 1-8.

[24] Ezenwafor, E.C., 2011. Impediment to budget implementation in developing countries: The Nigerian experience. Multidisciplinary Journal of Research Development. 17(4), 143-150.

[25] Ngozi, N., Adebola, I., 2019. Legislators and their oversight functions in policy implementation in Nigeria. International Journal of Humanities Social Sciences and Education (IJHSSE). 6(3), 93-102.

[26] Adah, S.O., Akogu, A., 2019. Budget implementation and economic development in Nigeria: Problems and prospects. International Journal of Innovative Finance and Economics Research. 7(3), 34-43.

[27] Afeez, O.O., Ndalu, T.C., Micah, L.C., 2021. Legislatures and the budget process in Nigeria. European Journal of Accounting, Finance and Investment. 7(6), 1-13.

[28] Bertanlanffy, L.V., 1968. General system theory: Foundations, development, applications. New York: George Braziller.

[29] Enemuo, F.G., 2008. Approaches and methods to the study of politics. R. Anifowose & F. Enemuo (Eds.) Elements of Politics. Lagos: Sam Iroanusi publications.


  • There are currently no refbacks.
Copyright © 2022 Author(s)

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.