The two major instruments for mobilizing and managing economic resources are the development plan and the budget. Development plans specify developmental goals, objectives and desired targets vis-à-vis the strategies for their attainment. The budget is the key instrument for translating development priorities into action and a key instrument for domestic accountability. The experience in Nigeria however has shown weak capacity for planning and budgeting at the sub-national levels of government, which has resulted in aberrant practices such as project substitution, budget virement, poor linkage and mismatch between plans and budgets, and poor monitoring and evaluation. With the nation’s return to national development planning through the Vision 20:2020 (NV20:2020) and its associated medium-term plans, there is a need to build and strengthen capacity for participatory planning and budgeting at the state level towards effective implementation of the sub-national components of the NV20:2020. It is expedient that officers and those who provide inputs into the process of plan and budget formulation, analysis and implementation be equipped with necessary tools and techniques to enhance their skills for better performance.