According to Abdullahi (2007), a government budget is a political and administrative instruments by which the executive and legislative bodies endeavour to allocate scarce resources among the various organs of government either at state levels or federal level. It is basically a tool for selecting a particular mix of public and private goods and services. In the public sector, budget performs the same allocative functions that the price mechanism performs in the private sector (Abdullahi, 2011).

The budgetary reforms objectives of the federal government of Nigeria adopted in 1999 was aimed at reducing the excessive share of the budget being allocated to the public service by way of personnel and overhead costs (estimated at over 60%), reducing the cost of governance in general, improving resource management by curtailing wasteful expenditure and increasing the level of productivity and efficiency through budget discipline. Paradoxically, the government expenditure has lost its objective as it becomes more concerned with recurrent expenditure and less concerned with capital expenditure (Ige, 2004). The habits of contractors making remobilization claims before reviving abandoned projects also contributed to high cost of governance and poor budget implementation in Nigeria. The result of this, was that large sums of money were released and the economy overheated with cheap money resulting in lack of any real progress in project implementation (Nzewi, 2011). In terms of ensuring good budget implementation in Nigeria, public officers in Ministries and extra ministerial departments are yet to imbibe the culture of incurring expenditures only for essential purposes, in order to control costs. Public officers instead see government resources (money) as a “national cake” (Abubarkar, 1999). Budget failure is not new in Nigeria and it cannot be blamed on the global economic crisis experienced in 2008-2009. The reason June be that the executives both at the federal and state levels have often diverted public funds into their personal foreign and local banks accounts.

A budget is also a tool for management direction and control of the work which an agency or department plans to do. A budget has four characteristics; equilibrium, comprehensive, unity, periodicity (Abdullahi, 2011). In Nigeria, budget implementation has been a major issue of concern. Issue of poor implementation has constrained achievement of most spelt-out development goals and objectives. This are manifested in many abandoned development projects. Poor implementation has also made execution a weak link in the budget process. 

According to Abogun&Fagbemi (2011), challenges to the full implementation of the annual Federal Government Budget has been of major concern to the Federal Government in recent years. This necessitated the Government implementing several policies aimed at improving on its revenue generation and collection, and spending effectiveness and efficiencies. In this regard, the Government through the Federal Ministry of Finance/Budget Office of the Federation has been engaging key stakeholders to workout optimal budget implementation strategies. These included engagements through Workshops (including “Strengthening budget implementation for enhanced project execution &service delivery”; and “Enhancing Internally Generated Revenue (IGR) generation, collection & remittance system in the federal public service”.

Budget reforms involve making changes to the ways and manner in which the budget is formulated, implemented and evaluated for the purpose of facilitating effectiveness, efficiency and economy (World Bank, 2011). It is about restructuring the process and/or management of a nation’s budgeting system in order to improve its feasibility as a fiscal policy vehicle. By implication, therefore, budget reforms must have direct impact on the level of implementation, otherwise it would be unnecessary.


The main objective of this study is to analyze the impact of budget reforms on budget implementation in Nigeria. 

The budget process in Nigeria before 2005 had been facing numerous challenges and had come under different reforms from one government to another. The main challenges have been lack  of political will and commitment to abide by stipulated rules and budget guidelines; inability to develop a macro-economic framework for budget formulation and ambiguities in the roles of various agencies involved in the formulation and monitoring of budgets; periodic changing of budget line items classifications, which inhibited the formulation and monitoring of the budget. This has continued to affect budget implementation. All these has made it necessary to determine the influence of the reforms on implementation which is being focused upon in this study.


The following are the objectives of this study:

1. To examine the impact of budget reforms on budget implementation in Nigeria.

2. To examine the trends of budget reforms and other budget policy considering their benefits.

3. To determine how budget implementation can be enhanced in Nigeria.


1. What is the impact of budget reforms on budget implementation in Nigeria?

2. What are the trends of budget reforms and other budget policy considering their benefits?

3. How can budget implementation be enhanced in Nigeria?


HO: There is no significant relationship between budget reforms and budget implementation in Nigeria.

HA: There is significant relationship between budget reforms and budget implementation in Nigeria.


The following are the significance of this study:

1. In the light of growing importance of ensuring that budgetary provisions matches with the outcomes, this study will provide some useful information for all the tiers of government and non-governmental organizations who make use of budget in Nigeria.

2. This research will be a contribution to the body of literature in the area of the effect of personality trait on student’s academic performance, thereby constituting the empirical literature for future research in the subject area.


This study will cover the relationship between budget reforms and budget implementation in Nigeria


Financial constraint- Insufficient fund tends to impede the efficiency of the researcher in sourcing for the relevant materials, literature or information and in the process of data collection (internet, questionnaire and interview).

Time constraint- The researcher will simultaneously engage in this study with other academic work. This consequently will cut down on the time devoted for the research work


Abdullahi YS.Public financial management in Nigeria.Principles, practices and issues.Primer Education Institute, Abuja; 2007.

Abdullahi YS.Public budget and budgetary control in Nigeria.Journal of Business and Organisational Development. 2011;3.

Ige CS. Review and appraisal of 2003 budget and economic performance.Central Bank of Nigeria. 2004;28(2).

Nzewi UC. A survey of budget practice of companies in Nigeria, the case of microfinance Banks in Anambra State. A Quarterly Journal of Association of National Accountants of Nigeria (ANAN). 2011;19:4.

Abubakar A. Budget of realism.Budget Address.Central Bank of Nigeria.1999; 24(1).

Abogun S, Fagbemi TO. The global debate on budgeting, empirical evidence from Nigeria.International Business Research. 2011;4(4).

World Bank. Honduras public expenditure management for poverty reduction and fiscal sustainability: Latin America and the Caribbean Region. Poverty Reduction and economic Sector Management Unit.Report, No. 22070; 2011.Available:http//wwwwds. worldbankorg/external/default/WDSC ontentServer/WDSP/IB/2001/08/29/000094946_0108070401001/Rendered/PDF/multi0page.pdf(Retrieved on September 21, 2013)



RESEARCHWAP.COM is an online repository for free project topics and research materials, articles and custom writing of research works. We’re an online resource centre that provides a vast database for students to access numerous research project topics and materials. guides and assist Postgraduate, Undergraduate and Final Year Students with well researched and quality project topics, topic ideas, research guides and project materials. We’re reliable and trustworthy, and we really understand what is called “time factor”, that is why we’ve simplified the process so that students can get their research projects ready on time. Our platform provides more educational services, such as hiring a writer, research analysis, and software for computer science research and we also seriously adhere to a timely delivery.


Please feel free to carefully review some written and captured responses from our satisfied clients.

  • "Exceptionally outstanding. Highly recommend for all who wish to have effective and excellent project defence. Easily Accessable, Affordable, Effective and effective."

    Debby Henry George, Massachusetts Institute of Technology (MIT), Cambridge, USA.
  • "I saw this website on facebook page and I did not even bother since I was in a hurry to complete my project. But I am totally amazed that when I visited the website and saw the topic I was looking for and I decided to give a try and now I have received it within an hour after ordering the material. Am grateful guys!"

    Hilary Yusuf, United States International University Africa, Nairobi, Kenya.
  • " is a website I recommend to all student and researchers within and outside the country. The web owners are doing great job and I appreciate them for that. Once again, thank you very much "" and God bless you and your business! ."

    Debby Henry George, Massachusetts Institute of Technology (MIT), Cambridge, USA.
  • "I love what you guys are doing, your material guided me well through my research. Thank you for helping me achieve academic success."

    Sampson, University of Nigeria, Nsukka.
  • " is God-sent! I got good grades in my seminar and project with the help of your service, thank you soooooo much."

    Cynthia, Akwa Ibom State University .
  • "Great User Experience, Nice flows and Superb functionalities.The app is indeed a great tech innovation for greasing the wheels of final year, research and other pedagogical related project works. A trial would definitely convince you."

    Lamilare Valentine, Kwame Nkrumah University, Kumasi, Ghana.
  • "Sorry, it was in my spam folder all along, I should have looked it up properly first. Please keep up the good work, your team is quite commited. Am grateful...I will certainly refer my friends too."

    Elizabeth, Obafemi Awolowo University
  • "Am happy the defense went well, thanks to your articles. I may not be able to express how grateful I am for all your assistance, but on my honour, I owe you guys a good number of referrals. Thank you once again."

    Ali Olanrewaju, Lagos State University.
  • "My Dear Researchwap, initially I never believed one can actually do honest business transactions with Nigerians online until i stumbled into your website. You have broken a new legacy of record as far as am concerned. Keep up the good work!"

    Willie Ekereobong, University of Port Harcourt.
  • "WOW, SO IT'S TRUE??!! I can't believe I got this quality work for just 3k...I thought it was scam ooo. I wouldn't mind if it goes for over 5k, its worth it. Thank you!"

    Theressa, Igbinedion University.
  • "I did not see my project topic on your website so I decided to call your customer care number, the attention I got was epic! I got help from the beginning to the end of my project in just 3 days, they even taught me how to defend my project and I got a 'B' at the end. Thank you so much, infact, I owe my graduating well today to you guys...."

    Joseph, Abia state Polytechnic.
  • "My friend told me about ResearchWap website, I doubted her until I saw her receive her full project in less than 15 miniutes, I tried mine too and got it same, right now, am telling everyone in my school about, no one has to suffer any more writing their project. Thank you for making life easy for me and my fellow students... Keep up the good work"

    Christiana, Landmark University .
  • "I wish I knew you guys when I wrote my first degree project, it took so much time and effort then. Now, with just a click of a button, I got my complete project in less than 15 minutes. You guys are too amazing!."

    Musa, Federal University of Technology Minna
  • "I was scared at first when I saw your website but I decided to risk my last 3k and surprisingly I got my complete project in my email box instantly. This is so nice!!!."

    Ali Obafemi, Ibrahim Badamasi Babangida University, Niger State.
  • To contribute to our success story, send us a feedback or please kindly call 2348037664978.
    Then your comment and contact will be published here also with your consent.

    Thank you for choosing