The executive and the legislative arms, working in harmony, are vital for the attainment of democratic and good governance and the much vaunted dividends of democracy. In this context, it is also axiomatic that a non-cooperative relation between the two has ominous implications for democratic growth. In the area of budgeting and in line with the principles of separation of powers that characterized most presidential systems, the 1999 Nigerian constitution has vested the executive and the legislature with different powers over national budgets. However, trends have shown that budgeting issues have been a major source of antagonism between the two arms, especially, under the reigns of President Obasanjo. It is in this light that this paper examines the fundamental basis of disagreement between the executive and legislature at the national level in Nigeria over budgetary matters. It may be reasoned, for now, that at the heart of this conflict lies a wrong appreciation of institutional roles and responsibilities between the two arms
