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Statutory Allocation and Budget Implementation in Southwest Nigeria

This study examined statutory allocation and budget implementation in Nigeria. This study covered all the six states of southwest geopolitical zone of Nigeria including Lagos State, Ogun State, Oyo State, Osun State, Ondo State and Ekiti State, over the period of 10 years spanning from 2008 to 2017. Data used in the study were collected from National Bureau of Statistics, Office of the Accountant General of the Federation, and annual budget of the selected states. The study made use of static panel estimation techniques such as pooled OLS estimator, fixed effect estimator and random effect gen…

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