Local Government Budgeting and Development Priority Alignment in Sokoto State: A Study of Bodinga Local Government Area

This study examines the extent to which local government budgeting processes in Bodinga Local Government Area of Sokoto State, North West Nigeria align with identified community development priorities. A critical dimension of developmental local governance is the capacity and willingness of councils to translate community needs assessments into budget allocations that reflect local priorities rather than political interests or elite preferences. Using a professional research design, data is collected from 90 respondents including local government budget officers, community leaders, women groups, civil society budget monitors, and Sokoto State Ministry of Finance officials through structured questionnaires and review of three years of local government budget documents. The Budget Alignment Framework and the Public Expenditure Management Theory provide the conceptual grounding. Secondary data includes Sokoto State Appropriation Acts, Local Government Federation Account data, and recent academic literature on sub-national budgeting in Nigeria. Descriptive statistics and budget content analysis are employed. Findings are expected to demonstrate significant misalignment between community priorities, including water supply, healthcare, and primary education, and actual budget allocations that disproportionately favor administrative recurrent expenditure. Practical recommendations include introduction of community needs assessment as a mandatory pre-budget consultation requirement, gender-responsive budgeting guidelines for local government councils, and an independent budget advisory council for Bodinga Local Government Area. Keywords: Local government budgeting, development priorities, Bodinga, Sokoto State, public expenditure.