ABSTRA CT 

As a result of the introduction of the Due process in Capital Budget 

Implementation in Nigeria, this study evaluated the capital budget implementation 

process used in Abia State; specifically considering the extent to which the state 

strictly follows the Due Process; significant factors which impede Due Process 

implementation and the level and causes of corruption involved in the process. 

Survey research method was used for the study. Data were generated through the 

use of questionnaires. Two hundred and eighty respondents were selected from the 

state Ministries of Housing and Works and Transport randomly. One hundred and 

nineteen staff of the Minisiiy of Housing and 120 staff of the Ministry of works 

and transport were randomly selected from the ministries, while 41 contractors 

were randomly selected from the state contractors. Data was analyzed using 

frequencies; percentages and Chi-square. Results show that 280 respondents were 

aware of the due process and its use in Capital Budget Implementation process in 

the State, as well as the due process steps followed in the state. The state does not 

strictly follow the due process reviewing procedure in giving out contract 

certification. The results also identified ignorance of due process, corruption, 

delay in paying contractors, unnecessarily long due process certification, absence 

of clearly defined enforcement and lack of due process unit in the Ministries as 

problems that hinders the implementation of due process in the capital budget 

implementation process. The results firther show that greed/self interest and bad 

leadership/ lack of good leadership are the major causes of corruption in the State 

Capital budget implementation process. The research hypothesis testing show that 

inadequate funding has a significant effect on capital budget implementation 

process and that there is corruption in the capital budget implementation process 

in the state. Therefore, policies should be directed towards establishing due 

process units in the state Ministries, reducing or eliminating corruption in capital 

budget implementation process, organizing seminars and workshops to educate the 

contractors and staff of the state Ministries.