Abstract
With Nigeria's transition from military rule to democratically elected government in May 1999, a new constitution took effect. The Constitution of the Federal Republic of Nigeria, 1999, establishes a framework for democratic governance on the basis of a presidential system of government, with a twochamber National Assembly, and organizes Nigeria as a federal republic. Soon after the new constitutional framework came into effect, it was thrown into the spotlight during a dispute between the president and the National Assembly that caused a four-month delay in the passing of the federal budget for the 2000 fiscal year. The conflict revealed that the executive and legislative branches of government were actively engaging with, and testing, their respective powers and roles in budgetary matters under the new constitution. As President Olusegun Obasanjo remarked: It was perhaps to be expected that at the beginning of our search for the meaning and form of a true republican democracy, mistakes would be made, and extreme positions would be taken by those involved in this search.' The National Assembly, on the other hand, has insisted that its input is desirable to match the budget more closely with developmental needs.2 Moreover, the National Assembly claimed that the executive implemented a mere 30 per cent of the 2000 budget, a figure the federal government put at 64 per cent.3 Despite hopes that the executive and legislative branches would be able to restore a cordial relationship, the budget process continues to attract controversy. The active engagement of the Nigerian Parliament4 with the budget is rather unusual compared with other countries on the continent. Many African parliaments to date have done little more than to rubberstamp the executive's expenditure and taxation proposals. But there are signs that this situation is chaning. A number of African parliaments are currently reviewing their role in the budgetary process, and are beginning to argue for more proactive involvement.
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