How the National Assembly is Abusing its Appropriation Powers, Fueling Inefficiency and Waste

Abstract

Appropriation Act by the National Assembly. In particular, the brief assesses the last two Appropriation Bills and Acts of the 2021 and 2022 financial years. Providing an evaluation of the nature, amounts and government ministries involved in these insertions, the brief reveals the opportunity cost of the insertions, which result in the diversion of funds meant for developmental projects. This is in addition to the problem of usurpation of the responsibility of subnational units and the clear breach of transparency and due process. Considering examples from other jurisdictions, this brief highlights that the Nigerian situation must nonetheless be context-sensitive, as the quality of governance in other countries that allow for a variation of the budget is better, according to standard metrics. The brief concludes with the urgent need to settle the matter of the unclear wording of the Constitution and recommends, among other things, that technology is a viable tool that can assist with the reduction of the insertions, but political will is always needed, in addition.