IMPACT OF BUDGETARY CONTROL ON POLICY IMPLEMENTATION IN NIGERIAN PUBLIC SECTOR INSTITUTIONS

This study investigates the impact of budgetary control components—budget planning quality, expenditure monitoring, and variance analysis—on policy implementation in Nigerian public sector institutions. Adopting a descriptive survey design, data were collected from 365 purposively selected management staff within selected Ministries, Departments, and Agencies (MDAs) in Abuja. The sample size was determined using Cochran’s formula, and responses were obtained via electronically administered questionnaires.

Partial Least Squares Structural Equation Modeling (PLS-SEM), conducted through SmartPLS, was employed to test the hypothesized relationships. The results reveal that only variance analysis has a statistically significant and positive effect on policy implementation, while budget planning quality and expenditure monitoring do not demonstrate significant direct impacts. These findings suggest that while variance analysis plays a pivotal role in improving policy execution, other budgetary control elements may be underutilized or poorly implemented.

The study recommends that enhancing policy implementation in Nigeria’s public sector requires institutionalized variance reporting, strengthened participatory budgeting, and adoption of digital expenditure tracking systems.