Constraints on Budgeting and Development Plan Implementation in Nigeria: an Overview

After over five decades of planning and budgeting, no doubt, Nigeria is at acrossroad in terms of infrastructural development. Basic things of life which couldmake life abundant and tolerable are conspicuously lacking. So many reasons havebeen adduced for the stark reality; but the focus of this paper is an in-depthanalysis of the variables which must have hampered the performances of severaldevelopment plans cum annual budgets in achieving development goals. The paperinfers that unless the identified lapses as discussed in this paper are taken care ofthe country may not be able to compete at even keel with her contemporaries vis-à-vis development indices.