Abstract

The public sector budget in Nigeria, as in any other nation of the world, remains the most important policy thrust instrument or tool for different purposes including: economic, political, social and developmental. The Nigeria Federal budget has been facing a myriad of challenges dispossessing it of the powers to achieve its expected goals. Those problems include institutional, social and leadership dimensions. The unbridled legislative over-bearing role in the Federal budget process is one of the emerging and festering institutional challenges causing budget failure in Nigeria. Such abuse by the legislature includes: tempering with budget benchmarks, agency victimization, inserting foreign projects and late passage. This exploratory paper takes an in-depth look into these lawless legislative practices in the Nigeria budget process, the problems it has added to poor budget impact on the economy such as: delay in budget passage, nitpicking oversight function, executive and legislative imbroglio and distorted budget policy framework. The paper concludes by making impeccable suggestions on how to curtail the

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