📖 ABSTRACT/OVERVIEW
This study examines the nature and quality of citizen participation in local government budgeting processes in Oyo State, South West Nigeria. Participatory budgeting has gained increasing attention as a mechanism for improving budget transparency, aligning public spending with community priorities, and strengthening democratic accountability at the grassroots level. Drawing on participatory governance theory and recent empirical literature from 2020 to 2024 on local government finance in Nigeria, the study adopts a descriptive survey design. A total of 220 respondents comprising local government budget officers, community leaders, elected councillors, and ordinary citizens are sampled from five local government areas in Oyo State using stratified random sampling. Structured questionnaires and focused group discussions are used to gather data, which are analysed through descriptive statistics and thematic analysis. The study anticipates that citizen participation in Oyo State's local government budget processes is largely tokenistic, characterised by low awareness, exclusionary procedures, and post-approval consultation rather than genuine co-production of spending priorities. It also investigates how state-level fiscal relations and revenue allocation asymmetries constrain local government budget autonomy. Recommendations will address institutional reforms to embed participatory budgeting as a statutory requirement, build community budget literacy, and improve local government transparency. Keywords: citizen participation, participatory budgeting, local government, Oyo State, fiscal governance
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