The Role of Legislators and Budget Process in Nigeria  

作　　者：Imuetinyan Eguavoen Isaac Ukarin Peter Oghenebrozie Avinyeze 

机构地区：[1]Department of Accounting,University of Benin,Benin City,Edo State,Nigeria

出　　处：《Macro Management & Public Policies》2022年第3期1-6,共6页宏观管理与公共政策（英文）

摘　　要：This study examined the role of the legislators and budget process in Nigeria.For the objective of the study to be achieved,the study embraces the library research which involves a review of extant literature and this forms the basis for drawing up the conclusion.Flowing from the review,the study shows that argument has been raised by several analysts that legislative oversight committees have found not to be very effective in stimulating Ministries,Departments and Agencies(MDAs)for budget outcomes attainment.The argument is that oversight activities are used by some legislative committees to intimidate rather than encouraging(MDAs)to perform at the optimum levels especially in the areas of budget implementation.The study therefore recommends that the legislators in the Nigeria budget process should ensure that the MDAs make proper use of the funds allocated to them efficiently and effectively with a view to preventing careless spending,diversion as well as the misappropriation of public funds.The oversight activities of the legislative committees should be used to encourage MDAs to perform at the optimum levels especially in the areas of budget implementation and not to intimidate.

关 键 词：BUDGET Budget implementation Budget process LEGISLATURE NIGERIA 

分 类 号：O17[理学—数学]