Title: Compliance Analysis Of Some Selected Nigerian State Governments With Civil And Administrative Measures In Public Financial Management
Authors: Achanya, Julius John Ph.D.
Volume: 10
Issue: 1
Pages: 78-86
Publication Date: 2026/01/28
Abstract:
This study is a compliance analysis of some selected Nigerian state governments' Public Financial Management systems against the benchmarks of three international conventions which Nigeria is signatory. These are the United Nations Convention Against Corruption (UNCAC), the African Union Convention on Preventing and Combating Corruption (AUCPCC), and the Economic Community of West African States on the fight against Corruption (ECOWAS Protocol). The study was anchored on the institutional theory while qualitative research design involving collection of official documents and exploratory interviews was utilized. Content analysis, observation and logical deductions were employed in the analysis and validation of information. Findings reveal that most states adopted rather than established their own civil and administrative measures. The federal Financial Instructions and Civil Service Rules were the major ones. Regrettably, the measures have not witnessed substantial compliance or application. Even in the few states where relevant laws have been passed, improvement in the form of institutionalization and application of the laws has been measured and determinably slow. Similarly, there were those states that have their PFM system regulated by outdated PFM laws of their former regions which are in dire need of revision. The study therefore recommends the formalization of adopted laws, enforcement of criminal and administrative sanctions to instill deterrence and to do away with outdated laws, among others as the pathway to safeguarding the integrity of public finance and account records of state governments in Nigeria.