Budget Padding and Leadership Credibility and Accountability in Nigeria: Implication for Public Policy Making

This paper investigates how budget padding affects leadership credibility, accountability, and public policy making in Nigeria. Budget padding refers to the dishonest and illegal inclusion of extra or false figures in government budgets for personal or political benefit. This practice has become a growing concern in Nigeria’s public finance system, as it undermines good governance and delays national development. The paper used a qualitative research method and data were collected from secondary sources such as academic journals, government reports, newspaper articles, and official documents. A content analysis approach was used to examine patterns, causes, and effects of budget padding in Nigeria and how it connects to leadership and policy making. The paper discussed how budget padding causes waste, mismanagement of funds, and a loss of public trust in leaders. It explored the forms of padding, such as inflated project costs and fake budget items, and identifies key causes including political influence, poor oversight, and lack of transparency. It also examined how this practice affects leadership credibility, reduces accountability, and weakens democratic institutions. The findings revealed that budget padding has serious negative effects on public confidence, policy implementation, and development planning. Cases like the ₦40 billion padding scandal in 2016, ₦20 billion in 2018, ₦90 billion in 2019 and ₦3.7 trillion in 2024 shows that the issue is systemic and calls for urgent action. The paper recommended among others that strict enforcement of budget laws, transparent budget processes, increased citizen participation, and punishment of offenders. Promoting honest and accountable leadership is necessary to improve governance and ensure meaningful development in Nigeria.