It is a roadmap for guiding elected officials on how to lay the foundation of good governance and nurture the public service delivery effort to improve the quality of livelihood of a citizenry. As a result, the Government will be properly positioned to do a first-class job of public service delivery to place the polity on the right path for achieving the Sustainable Development Goals (SDGs) of the United Nations. Particularly, Chapter Seven (“Implementation of the Budgeting Reform”) reveals how elected officials will hit the ground running right from the day of their inauguration into Governance to start eradicating the mass poverty that is ravaging the citizenry. To this extent, this book will serve as a veritable guide/source of reference for, particularly, elected officials in Nigeria and, indeed, African and other developing countries, and the general public, in these all-important areas of government budgetary practice and good governance. Already, the National Institute for Legislative and Democratic Studies (NILDS), the think-tank of the Nigerian federal legislature (National Assembly), and the Lagos Business School have endorsed the book as a reference document.