Budget whether surplus or deficit is an indispensable tool planners who want to embark on projects need to actualize their aims; but must be backed up by finance and determination. Nigeria is not an exception in budgeting act. Budget no matter how beautiful it is without proper implementation is a waste of time and resources. Prior to Nigeria's return to democracy, she has had series of budgets ranging from Billions to Trillions of Naira. But, up to date, just a little portion of the capital part of the budget is always spent at the end of the year, besides the fact that it is even little compare to its recurrent counterpart. The unspent part goes back to the government coffer (that is if it gets there). While the recurrent expenditure is always spent to the extend that supplemetary budget is always requested for virement from the senate by the president. Suffice to note that majority of the governed benefit from the capital expenditure part of the budget which puts public utilities like roads, electricity, hospitals, etc. in places, why is that it is not always fully implemented? - 'Bureacratic bottleneck' is the answer! Some of those meant to appropriate this part of the budget hide under the guise of Bureau of Public Procurement (BPP) to subvert or hinder the approval of contracts where they do not favour them, but at the end of the month, smile to the banks to get their salaries and allowances, plus kickbacks while the citizens who are suppose to benefit from this projects suffer due bad road networks, unstable power supply, primitive medical centers, etc. God is watching o! To reduce this bureaucratic pathology, I suggest that Bureau of Salary Disbursement (BSD) should be created as a sister to (BPP) to disburse salaries only when contracts are approved and executed. This will go a long way to curtail this maladjustment. Also, much emphasy should be placed on capital expenditure since it benefits majority of those who put the governments in power. Its high time our leaders placed the interest of the poor masses above politics and bigotry. We want actions on ground not rhetoric words which we are used to in the media everyday. I urge our govt to expedite action on 2013 budget to ameliorate the suffering of the masses.