Effectiveness of Performance Budgeting on Public Sector Accountability in Lagos State

Public Administration — 2024, Undergraduate

This study examined the effectiveness of performance budgeting on public sector accountability in Lagos State, Nigeria. A descriptive survey design was adopted, with a structured questionnaire administered to 400 civil servants drawn from selected ministries, departments, and agencies. Data were analysed using frequency counts, percentages, and the Pearson Product Moment Correlation Coefficient. The findings revealed a significant positive relationship between performance budgeting and enhanced public accountability, improved transparency, and better alignment of expenditure with planned outcomes. The study also identified inadequate staff capacity and weak monitoring as key challenges. It recommends sustained capacity building and strengthened oversight of the budgeting cycle.

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