Budget Trends, Poverty Reduction and COVID-19: United States of America and Nigeria as Case Studies

The purpose of this study is to determine the impact of governance through budgetary appropriation (legislation) on poverty reduction in the United States of America and Nigeria in the context of the disparity in the impact of COVID-19 on the vulnerable segment of society. This study is based on both quantitative and qualitative analysis of primary and secondary sources of data. Analysis of expenditure trends and budgetary processes draws on secondary analysis of government activities and processes in the United States of America and Nigeria. There has been considerable growth in budgeted expenditure in both nations albeit without concomitant inclusive reduction in levels of poverty; which results in the disparity in the impact of COVID-19 Pandemic on vulnerable discrete groups in the two nations. By conducting a historical examination of public expenditure and performance, in relation to measures of poverty and other social indicators, the study determines how public spending in the United States and Nigeria have been pro-poor and shored up capacity for effective response to COVID-19. The inequities characterizing the resource allocation process in both nations undermine the delivery of social services such as health, education and shelter resulting in high vulnerability and untoward and adverse health outcomes during public health crises of pandemic proportions such as COVID-19.