DUE PROCESS AND ACCOUNTABILITY IN PUBLIC FINANCIAL MANAGEMENT: INSIGHTS FROM NIGERIA

The public sector in Nigeria is in most quarters seen to connote inefficiency, fraudulence and public officers are seen to neglect laid down procedures in the day-to- day discharge of government business. Budget estimates were not too different from mere paper work as the contents were never religiously implemented. This scenario painted a picture of outright mismanagement of government resources by civil servants and public office holders. It is expected that the public sector should be prudent in the management of the economic resources of .the nation. The researched adopted a literature review approach in the study. The paper sees Due Process Mechanism as the harbinger of economic management and empowerment which will constitute the threshold to propel the actualization of the tripartite cardinal agenda or mission statement of the National Economic Empowerment and Development Strategy (NEEDS) of wealth creation, job creation and poverty reduction. The paper recommends that due process should remain as part of government mechanism against corruption and that the agency should remain in the Presidency