Budget Compliance and Public Sector Performance: A Case Study of Kwara State

Authors

  • Aminat Arike Ariyo-Edu Department of Accounting, Al-Hikmah University, Ilorin, Kwara State, Nigeria Author

DOI:

https://doi.org/10.61143/umyu-jafr.8(1)2025.007

Keywords:

Budget Compliance, Public Sector Performance, Efficiency, Budget planning

Abstract

This study investigates the impact of budget compliance on public sector performance in Nigeria, focusing on budget preparation, implementation, and compliance. The population comprises directors and heads of departments from five ministries in Ilorin, Kwara State. Data were sourced through structured questionnaires administered to 100 respondents selected via convenience sampling. The data were analyzed using descriptive and inferential statistics with SPSS version 23. The results reveal that budget planning and implementation significantly influence public sector performance, accounting for 66% and 68.1% of the variance, respectively. Budget compliance also enhances efficiency, effectiveness, and quality of service delivery. In conclusion, the study shows that strengthening budgetary processes, especially compliance, is vital for achieving effective service delivery and sustainable public sector performance. And recommends participatory budgeting, stronger monitoring mechanisms, and strict enforcement of compliance to improve transparency and accountability.

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Published

2025-06-30

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Articles

How to Cite

Ariyo-Edu, A. A. (2025). Budget Compliance and Public Sector Performance: A Case Study of Kwara State. UMYU Journal of Accounting and Finance Research, 8(1), 93-112. https://doi.org/10.61143/umyu-jafr.8(1)2025.007

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