LEGISLATIVE OVERSIGHT OF PUBLIC FINANCES AND BUDGET PERFORMANCE: EVEDENCE FROM ADAMAWA STATE, NIGERIA

Abstract

This study examines the legislative oversight of public finances and budget performance:
evidence from Adamawa state, Nigeria. Descriptive survey design was employed to gather
data through the administration of a close-ended structured questionnaire and secondary
data was also obtained to establish the budget performance trend. Data obtain were
analyzed using both descriptive and inferential statistics, simple percentage were used to
analyzed the descriptive statistics and linear regression and correlation analysis was
employed to established the relationship between the legislative oversight of public finances
and budget performance. The independent variables investigated were appropriation
legislative oversight of public finances, public accounts committee legislative oversight of
public finances, and investigative legislative oversight of public finances. The findings
revealed a non- significant negative relationship between appropriation oversight of public
finances and budget performance, while both investigative oversight of public finances and
public accounts committee oversight of public finances showed a positive and significant
association with budget performance. The study highlights the importance of effective
legislative oversight of public finances in enhancing budget performance and provides
insights for policymakers to strengthen financial oversight of public finances mechanisms in
Adamawa State. The study therefore recommends that, the legislature should strengthen its
oversight of public finances to ensure effective budget performance; engage in capacity
building programs for legislators to enhance their oversight of public finances, and lastly,
the government should prioritize transparency and accountability in budget execution to
ensure effective budget performance.