Institutional and Administrative Constraints to Budget Implementation in Nigeria: Evidence from the Ministry of Finance and Budget Offices in Rivers State

This study examined institutional and administrative constraints to budget implementation in Nigeria. The study was anchored on Budget theory and Incrementalism theory. The study adopted survey research design. The population of the study consisted of 76 accountants, auditors and senior administrative of Ministry of Budget and Economic Planning as well as Ministry of Finance in Rivers State, Nigeria. The study sample size consisted of 64 accountants, auditors and senior administrative of Ministry of Budget and Economic Planning as well as Ministry of Finance in Rivers State, Nigeria. The study made use of primary data and structured questionnaire as the data collection instrument. The techniques of data analysis adopted are frequencies, simple percentages, weighted mean and simple linear regression technique. The findings of the study showed that delayed budget passage, poor monitoring, and corruption and mismanagement have significant negative implications on budget implementation in Nigeria. The study concluded that delayed budget passage, poor monitoring, and corruption and mismanagement are institutional and administrative constraints to budget implementation in Nigeria. The study recommended among others that government should institutionalize and strictly enforce a legally binding budget timetable that clearly defines deadlines for budget preparation, submission, legislative review, and approval. Early executive submission of the budget to the legislature, accompanied by pre-budget consultations and stakeholder engagement, will allow sufficient time for scrutiny and debate without disrupting the fiscal cycle.