An Exploratory Evaluation of Dominant Individual on Budget Process in Nigeria: A Content Analysis Perspective

Abstract

This study evaluates the consequences of dominant individuals on budget preparation in Nigeria; the main objective was to suggest ways of getting out the jinx of continual and repeated adverse budget preparation in Nigeria. The methodology used in the study is content analysis method. The empirical review revealed that the activities of dominant individual ranges from budget padding, chief executives of ministries, departments and agencies (MDAs) normally settling lawmakers and sometimes build in the interests of legislators in their budget proposals. These actions invoke lack of transparency and failure of the budget to meet the international standards. The implications of this finding include the gap existing between budget formulation and development projects due to poor resource allocation practices and resource management. This study hinged on public interest theory. We therefore recommend the establishment of budget office at the national assembly to advise lawmakers on the complexities on national budgets and in line with the anti-corruption stand of the current administration, all abuse of powers and privileges by public and elected officials in all arms of government must be prosecuted, public officers should be sacked while elected officials ban from contesting political office.