Background to the study
Democracy is a process of self-government in which citizens operate in their environment directly and indirectly as they make decisions for themselves, pursue careers, enters into relationships with others, and otherwise live their life and indirectly through political representative accountable to them (Appadorai, 1975; Mbachu,, 2009). It is a system of government that made possible a centralized decision making and rule setting in matters that affect all citizens, the responsibility that accompanies all freedoms. It is also a social and political system characterized by a high degree of personal liberty and equally high degree of political liberty, manifested in regular and free competitive elections, protected by a legal system based upon a constitution, and often articulated by means of federalism (Lakoff, 1996). Furthermore, democracy is conceived as “power of the people and for the people” (Oyediran, 2003; Egwu, 2005) espoused the concept to have constitute the institutional foundations of democracy and procedural, when they defined democratic method as the institutional arrangement for arriving at a political decision in which individual require the power to decide by means of competitive struggle for people to vote for their representative. Hence, that is why (Stiftung, 2008) averred that democracy is by far the best and most popular form of government in the world, and for a democratic state to attain its objectives, the concept of separation of powers is one of the key element and a democratic principle which government is anchored. The proponents of the theory of separation of powers (Locke & Montesquieu, 1778) argued that unlimited powers in the hands of one person or group in most cases means that others would be suppressed and as such powers should be curtailed. The theory of separation of powers, by (Montesquieu, 1778) has been identified as one of the basic concepts and the cornerstone principle of modern democracy in the last three centuries (Madison, 1992; Fabbrini, 1995) the genius of Montesquieu lay in reformulating an idea connoting a political balancing of economic and social interests into a system of legal checks and balances. Montesquieu conceptualizes a system of government in which each traditional arm of government that is executive, legislative and the Judiciary maintains clear and distinguish functions of its own allotted to it by the Constitution with check and balances from the other two arms in this way, the doctrine of Separation of powers is understood as the way of controlling the exercise of state powers by fragmenting it among the different arms and guaranteeing that fragmentation (Magill, 2001).
Montesquieu argued that when executive and legislative powers are united in a single person or body. There can be no liber ty, because apprehension may arise in case the monarch or senate should enact tyrannical laws to enforce them in a tyrannical manner (Colher, Miller & Stone, 1989). In view of the aforementioned that the Constitution (CFRN) 1999 as amended Section 4 vests the legislative powers of the Federal Republic of Nigeria in the legislature the National Assembly, a bicameral legislature consisting of the Senate and the House of Representatives at the National level and also vested legislative powers of a state of the Federation in the House of Assembly of the state, a unicameral legislature. Similarly, Section 5 vests the executive powers of the Federation in the President at the federal level and that of the State in the Governor of the State. While Section 6 vests judicial powers of the Federation and States there in the judiciary, which consist of the Courts established for the Federation and the States. (Oshio, 2004) averred that the separation of powers was not created to establish isolation of any arm of government in its operations, but the boundaries for exercising the governmental powers were to guarantee an interlocking system among the arm of government. This principle entails among other things that one arm of government is not to exercise the powers and functions of another arm of government, neither is one arm of government is allowed to encroach on the domain of another arm among others. The essence is to enhance the operations of the rule of law and helps in sustaining democratic culture Section 64 (1), 109 (1) and 67, 108 (CFRN). The doctrine forms part of checks and balances in the operations of government rather than absolute separation of powers which is totally impracticable (Dumoye, 2005; Anyaebunam, 2010; Oni, 2013; Abdulrasheed & Kinge, 2015 Adetunji, 2018).
The Constitution also vested to the president powers to veto any bill passed by the Legislature and on the other hand the Legislature can override the president veto, the presidents is mandated to forward nominations for appointments of key government functionaries to the Legislature for confirmation and same applies to state governors and their legislatures. Furthermore, (Anyaegbunam, 2010) observed that, the Legislature exercises oversight functions over the executive, and the Judiciary exercises the power of judicial review over executive and Legislative actions, it is on this note that (Oni, et al, 2013) Posited thus; “The doctrine of separation of powers operationally involves a sharing of the powers of a system of checks and balances which allows each arm of government to protect its position within the constitutional framework of government, it needs flexibility, understanding and cooperation among the arms of government with each arm recognizing the limits and enforcing them. In this way, the purpose of government is fulfilled through contributions from all the arms of government as partners in progress.” Legislatures in democratic countries perform some basic functions in common. These are lawmaking, representation and oversight functions. The legislature varies from country to country as opined by (Abonyi 2006 & Okoosi- simbine, 2010) some features are common among them across the world. The major functions of the Legislature in the budget process as identified by (Stapenurst, 2004; Barkan, 2004; Lienert, 2005; Nzekwe, 2008; Daggash, 2006; Posner & Parker, 2007; Azuta-Mbata, 2008; Ekhator & Chima, 2015) are enactment of Appropriation Act (law making) and Oversight functions of the activities of the executive arm of government to ensure conformity with the enactment and accountability in governance. (Laski, 1992) averred that it is the responsibility of the legislature for passing laws that provide the laid down rules for the general society which the Appropriation Act is one of those laws. (Sam- Tsokwa & Ngara, 2016) lend their credence to this when they noted that Appropriation Act is one of those laws that the Constitution empowers the legislature to make for the good governance of the state Section 4 (1) (CFRN) 1999.
The Appropriation bill emanate from the executive arm of government to the Legislature as contained in Section 81 (CFRN)1999 and presented to the National Assembly through a joint session of the Senate and House of Representatives for enactment in to law by virtue of Section 81 (CFRN) 1999 as amended. The Appropriation bill undergo legislative scrutiny like any other bill before it passages and finally sent to the president for assent. (Abonyi, 2006: Benjamin, 2010 & Awotokun, 1998) posited that this laws made by the legislature must be in the interest of the general citizens, be of good quality and self-sustaining. (Abonyi, 2006) further reiterated that bills are expected to be thoroughly scrutinized as its passes through the various stages during the process of consideration by the Legislature and could be altered by addition or deletion, however, this assertion by (Abonyi, 2006) lies at the center stage of conflict between the executive and the legislature at the enactment of the budget process in Nigeria. The situation which scholars like (Fashagba, 2009; Obadan, 2014; Abdulrasheed & Kinge, 2015; Sam-Tsokwa & Ngara, 2016) had called for Constitutional amendments to section 81(CFRN) 1999 for explicit clarifications (Sam-Tsokwa Ngara, et. al, 2016). Similarly, (Kousoulas, 1999) espoused that while law making is the function of the Legislature, the inputs of executive and other factors should equally be given concession by the legislature in the process of law making for orderliness in the society.
Fashagba, (2009) asserted that legislative oversight is an essential component of the activities of modern Legislative regardless of the type of government system in practice. The legislature plays a critical role in the promotion of good governance, this is done through effective oversight. The Legislature performed its oversight by the committee system in the legislature. Oversight activities includes the review, monitoring, supervision of executive agencies programs and policy implementation especially the level of compliance with the appropriation act as passed by the National Assembly and compliance with the laws guiding public expenditures and finances of government for the purpose of transparency and accountability in governance.
The executive in the other hand as earlier mentioned are vested with the responsibility of formulation, implementation and monitoring of the budget. It is on this executive function that (Edosa & Azelama 1995) defined the executive as the implementation arm of government. The relationship between the executive and the legislature in governance is very important and key defining features of any functional political entity (Kopecky, 2004). And a constructive relationship between the executive and the legislature in the budget process is fundamental for the maintenance of the Constitution and the rule of law (Holme, 2007) and essential for the attainment of democratic dividends to the citizens. Hence, the national budget is a tool for the implementation of plans and policies of government over a given period. The budget issue has been a volatile one between the executive and the legislature at the national level in Nigeria since the beginning of the fourth republic up to the 7th and 8th National Assembly. However, this may be understandable considering the centrality of budget to public policy making and implementation and the general efficiency and effectiveness of the government (Eminue, 2006). Therefore, the tendency for budget issues assuming the dimension of controversy leave much to be desired. The trend has lingered with virtually all appropriation bills in the 7th and 8th National Assembly resulting to conflict that would eventually leads to gridlock in the process which usually manifest in delay of budget passage, poor implementation among others.
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