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Gender- based discrimination is found in all national economies in the world. Women bears the brunt because of their unpaid work accounts for about the half of the global GDP, yet women remain under-valued and under-represented in all the national activities including laws and policies particularly in the developing nations of the world. The question of gender budgeting and participation in budgeting and governance processes has gained tremendous attention in recent years, but Nigeria as a nation is far-far from implementing these. Instead, eyes were closed to gender balances and issues dominate in national and international strategies. This paper explored these issues, looks and studied critically at them in the constitutional process in Nigeria. Civil society institutions whose role is to expand and strengthen the links between the Federal government of Nigeria, civil society and the womenfolk in rural communities in Nigeria such as Committee of Women and Development (COWAD), lack the capacity to introduce participatory budgeting. As a result of this fault, no systematic participatory planning, let alone planning that is gender sensitive.
Tags/Keywords: Civil society, budgeting, women, participation, Nigeria.