In November 2009, the Nigerian Senate, speaking through Senator Ayogu Eze, suggested that most of the projects earmarked in the budget were not implemented "because Civil Servants in Ministries, Departments and Agencies (MDAs) lack the capacity to implement the budgets and appropriations they ask for every year".
Our argument at the time was that the view did not accurately reflect the problem on ground. The real problem has always been the absence of a proper annual budget in Nigeria. Of course, we are aware that the nation undergoes a yearly ritual which it chooses to describe as budgeting. During the ritual, a public entity in the country prepares a budget proposal which is usually moderated and approved by the legislature after what has become known as budget defence.
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