International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)

Title: Due Process And Budget Implementation In The Public Sector In Kogi State Nigeria, (2016 - 2024)

Authors: Isah Musa and Basil Chukwuemeka Nwankwo (PhD)

Volume: 9

Issue: 6

Pages: 426-432

Publication Date: 2025/06/28

Abstract:
This paper examined the correlation between due process and implementation of the budget in the public sector in Kogi State, Nigeria between 2016 and 2024. The study objectives were to, determine the role of the Bureau for Public Procurement in monitoring / management of capital expenditure in Kogi State, Nigeria, between 2016 and 2024 and interrogate the relationship between legislative oversight in project execution and efficient public service delivery in Kogi State, Nigeria, between 2016 and 2024. The research questions and hypotheses of the study were based on the specific objectives. The research was based on the Institutional theory and the Systems theory. The research design was survey design. A population of 433 respondents was used to acquire primary and secondary sources of data. Based on this figure, a sample figure of 208 respondents was derived based on the Taro Yamane formula. A structured questionnaire tool was used to administer the respondents and the data collected was presented in form of tables and mean scores and analysed using Pearson Product Moment Correlation (PPMC), and linear regression. The results of the research indicated that the Bureau for Public Procurement has a role in monitoring / management of capital expenditure in Kogi State, Nigeria between 2016 and 2024. It was also found that poor legislative oversight in project implementation does not have any meaningful positive correlation with effective service delivery in the Kogi State in Nigeria between 2016 and 2024. It was found out in the study that although the process of procurement and implementation of the budget will always be a part of the government routine, the funds to finance such crucial governmental activities are not unlimited. The study thus suggested, among others, that the Kogi State Bureau of Public Procurement and Price Intelligence be further equipped and empowered to oversee ALL procurement activities in the State and make sure that due process principles are adhered to particularly in the annual ritual of budget implementation and award of contracts on capital projects.

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