EFFECTIVE BUDGET IMPLEMENTATION AND SERVICE DELIVERY IN NIGERIA

Abstract

The importance of implementing budgets towards societal growth and development cannot be over-emphasized. This is because budgets define government’s development missions of ensuring effective service delivery. In the Nigerian context, there are a lot of budget implementation flaws which hinder effective service delivery. For this reason, this research has the objectives of identifying what influences budget implementation and to uncover the challenges of implementing budgets in Nigeria. This paper is conceptual in nature and uses secondary sources through literature and document review including review of empirical studies on budget implementation. The findings indicated that there is lack of adequate knowledge on the part of those implementing budgets, budget manipulation, embezzlement and fraudulent acts, lack of proper budgeting process, delay in passing the budget, poor planning, late release of funds, institutional weaknesses, lack of political will, lack of program continuity, delay in preparing budgets and late submission of same. It is therefore, recommended that governments should ensure employing qualified personnel charged with budget implementation. The employed personnel should also be made to undergo training on budget implementation processes in order curve manipulation, embezzlement, fraudulent and corrupt practices during budget implementation. Budgets should also be prepared and send same on time to the legislature for approval. Institutional capacities need to be strengthened as well. Adequate funds should also be made available to the budget implementers in order to avoid implementation challenges.