Legislative Oversight and the Enforcement of Budget Implementation in Nigeria Army

Abstract

The 1999 Constitution in section 88(2) (b) stipulates that the powers conferred on the National Assembly under the provisions of this section are exercisable only for the purpose of enabling it to expose corruption, inefficiency or waste in the execution or administration of laws within its legislative competence and in the disbursement or administration of funds appropriated by it through the oversight function. The study examines the effect of the legislative oversight on budget implementation in the Nigeria Army. The doctrine of separation of power and check and balance was used for theoretical analysis. The Survey research design method was used to generate primary data. The target population of this study is the member National Assembly committees, clerks/secretaries in both the Senate and House of Representatives. Statistics Package for Social Sciences (SPSS) using inferential statistics was used to analyze the data collected from the respondents. Multiple regression analysis was used to analyze the data. Finding from the study revealed that, legislative oversights are conducted annually in the Nigerian Army while monitoring and evaluation of the oversight functions have increased tremendously during the period under review. Finding from the study also revealed that, the legislative oversight committee reports on the implementation of annual budget in the Nigerian Army have not been always release to Budget Office of the Federation and even to the Nigerian Army itself. Finding from the study further revealed that, legislative oversight has been effective in addressing the revenue shortfall in budget implementation in the Nigerian Army. This is done through virement. The study, therefore, recommends that; Legislative committees on Army should sustain the effort of budget monitoring and evaluation of its oversight functions in order to increase the level of budget implementation in the Nigerian Army which is currently stood at 39%. Legislative committees on Army should always report and published legislative oversight committee reports to Budget Office of the Federation and even the Nigerian Army itself. Legislative committees on Army should sustain its legislative oversight function in addressing revenue shortfall in budget implementation in order to ensure that all projects and programmes are completed.