Analysis of Budget Performance Profiles of Some State Governments in Nigeria 2007-2011

Abstract

This study examined the structure of government revenue and expenditure at the state level in Nigeria, investigated the relationship between government expenditure and output at the state level, analysed the performance of budgets in the selected states of Nigeria, and examined the problems associated with the budgetary process at the state level in Nigeria. The secondary source of data was used. The sample for the study was 12 states; two States were selected from each of the six geo-political zones using stratified random sampling. Charts and graphs, were used to analyze the data.

The results show firstly that there is a need for improved allocation to states from the Federation account, secondly not much attention is paid to the management of available funds in states across the country, thirdly the perpetual inability of states to tap into the available resource base through improving their internally generated revenues. Given the preceding results, the following recommendations were made. The federal government should increase budgetary allocations to the States, states should ensure that capital expenditure and recurrent expenditure are properly managed, government should ensure that the resources available are properly managed and used for development purposes and government should reduce cost of governance and curb corruption by setting up a special court, and anti-graft agencies in order to penalize and arrest those who divert and embezzle public funds.