Benue State University, Makurdi

A Critical Evaluation of Benue State’s Fiscal Performance in the Nigerian States Budget Transparency Survey

Joseph Fefa, Solomon Gbaka and Joseph Tarza Sokpo

Abstract

This study evaluated the effect of budget transparency on the overall fiscal performance of Benue State between the period of 2015 and 2022.The study employed a survey design, using multiple-choice questionnaire, where data were obtained on key variables related to budget transparency, in addition to the Open Budget Index (OBI) to assess the degree of information and hence measure budget transparency. The survey was separately conducted in 2015, 2018, 2020 and 2022 on the key variables of interest which include public availability of key budget documents, public participation in the budget process, public access to procurement information and the state’s ability to only “Provide Minimal Information” and in some cases, scanty or no information at all. Fiscal performance on the other hand was measured using the perceptions derived from the state-of-the state ranking parameter by the Budgit (2022) report. Findings indicate a general lack of budget transparency, matched by corresponding poor fiscal performance of the state within the period, as Benue was ranked 36 out of the 36 states of the Federation in the 2022 latest fiscal performance ranking. The study therefore recommends among other actions, timely production and online publication of the Call Circular, the Medium Term Expenditure Framework (MTEF), the Fiscal Strategy Paper (FSP), the State Mid-Year Review and the State Auditor-General’s Reports.

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