Aliu, O. A.Yahaya, K. AAbdulraheem, AIsiaka, S. B2018-06-222018-06-222012-04http://hdl.handle.net/123456789/727Government budget is a government plan on how public resources are to be utilized to meet certain objectives designed to improve the general well-being of the citizenry This study examined the level of transparency and accountability in budget implementation in Kivara State, Nigeria. Both primary and secondary data were used in the study. The primary data were collected using structured questionnaire administered to stakeholders who are oflicers of the sampled government ministries, departments, Non-governmental Organizations(NGO) legislators from Kwara State House of Assembly and civil society groups while secondary data were obtained from published annual reports of Kwara State. The data collected were analyzed using Analysis of Variance (ANOVA) and correlation statistics. The analyses revealed that the existing level of budget implementation was commendable. There was a significant relationship between transparency and accountability in public sector budgeting implementation in the State. Based on the findings of the study, it was recommended that mercenaries of Kwara State Government involved in approval and release of funds should reduce administrative procedures, without compromising the need for judicious use of funds so as to fast track the release of funds and implementation of developmental programmes.enTransparencyAccountabilityPublic sectorBudget implementationArticle