BUDGET REFORMS IN NIGERIA: A SOCIOLOGICAL OVERVIEW

Many developing countries are faced with the problem of developing appropriate institutional structures for good governance. This feeble process of public administration has led to defective process of resources allocation, fiscal indiscipline, operational inefficiency and poor policy outcomes. These are manifestation indices of weaknesses in the budget process. Budget is one of the mechanisms through which the welfare of citizens is improved upon. The failure by government to use the budget mechanism to stimulate the mechanics of good governance and economic development through employment and wealth creation, poverty and inequality reduction, human capital and infrastructural development has called for the reform of the budget process. It is argued by development experts that the planning and implementation of the budget within the Medium Term Expenditure Framework would bring about efficiency in public administration and enhance the operational efficiency of the Ministries, Departments and Agencies (MDAs) in generating net social outcomes for the citizens who are made to play inclusive role in national development. The paper argued that the performance of the budget is measured by its outcome and the impact of the outcome on citizens' welfare. The paper observed that the rate inwhich the budget ratification has been subjected to negative partisan adjustment in parliament. The paper holds parliament responsible for part of the failure of government to use the budget instrument to transform society due to political complacency. The paper advocates for the prudent use of budgetary resources by the government and the adoption of the right attitude to oversee the process of resource governance as a panacea to the structural challenges facing the Nigerian government in the bid to fulfill her development aspiration.