Authors: Anthony Garuba1 & Richard Iyere Oghuma2
1Department of Accounting and Finance, Western Delta University, Oghara, Delta State, Nigeria
2Department of Accounting, Ambrose Alli University, Ekpoma, Edo state, Nigeria
Abstract: The study is focused on the challenging role of the legislature in the Nigerian budgeting process. The poor implementation of the budget provision and lack of accountability by the executive gave rise to the call for the involvement of the legislatures in the budget process. The aim of the study is to examine the challenging role of the legislative arm of government in the Nigerian budgeting process. The study spans a period of five years (2012-2016). The primary data were collected through structured questionnaires administered on selected officials of the National Assembly, Non-Government Organizations (NGOs), Budget Office and the Ministry of Finance. The secondary data were obtained from the work of other authors. The study reveals poor budget implementation and increased involvement of the legislatures in the budgeting process in spite of the daunting challenges. It therefore, recommended among others that the legislature should intensify its oversight functions and ensure that there is economic value to the nation for projects executed by the executive arm of government.
Keywords: Budget, Legislature, Executive, Role, Implementation, Process
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ISSN 2520-0968 (Online), ISSN 2409-1294 (Print), December 2018, Vol.5, No.2