Abstract

The article examines Obasanjo’s public expenditure management reforms in Nigeria from 1999 to 2007. Anecdotal evidence indicated that public expenditure management (PEM) projects of the various regimes in Nigeria had been at best non-facilitator in fostering Nigeria’s Development. However, an evaluation of PEM during Obasanjo’s regime from 1999 to 2007, offers a heuristic insight into the political doldrums that not only undermine Nigeria’s development initia but also deconstruct Nigeria’s economic and political quantum. The implications of the study were explored in relation to due process in PEM and forensic accounting management in a third world country, Nigeria.

Key words: Budgeting, public expenditure management, reforms, development.