The Fiji Labour Party says the new budget is reckless and makes unsustainable promises in a bid to buy votes.
The Labour leader, Mahendra Chaudhry says the government can promise anything, but it is the delivery that is important.
Mr Chaudhry says government expenditure has not adhered to budgetary allocations in the past, and there has been no accountability or transparency in its financial dealings since 2009.
He says the revenue for the 2014 budget, at 2.7 billion Fiji dollars, has been deliberately overstated to present a lower deficit at 1.9 percent of the GDP.
He says state assistance for first home owners, which is being offered in the 2014 budget, was offered in 2013 - but was not followed through.