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The Impact of Fiscal Transparency on Budget Implementation in Nigeria: A Study of Cross River State Government

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Background of the Study
Fiscal transparency is a cornerstone of good governance, ensuring that public funds are managed in a manner that is open, accountable, and efficient. It entails the disclosure of budget information, enabling stakeholders to track government revenues and expenditures (Ikechukwu & Abubakar, 2023). In Nigeria, where fiscal governance has been marred by corruption and inefficiency, transparency initiatives have been recognized as critical to enhancing budget implementation.

Cross River State, with its ambitious developmental programs, offers a unique case study for exploring the role of fiscal transparency in budget implementation. Despite efforts to improve budget disclosures through the Open Government Partnership (OGP) and State Fiscal Transparency, Accountability, and Sustainability (SFTAS) program, challenges such as inadequate stakeholder engagement and weak institutional capacity persist (Adams et al., 2024).

This study investigates the extent to which fiscal transparency influences budget implementation in Cross River State, focusing on its implications for public trust, resource allocation, and developmental outcomes.

Statement of the Problem
Budget implementation in Nigeria is often characterized by inefficiencies, delays, and deviations from approved plans. Cross River State, despite its commitments to fiscal transparency, has struggled with poor budget performance, resulting in unmet developmental goals and declining public trust (Etim & Okon, 2025).

While fiscal transparency is widely advocated as a tool for improving budget implementation, there is limited empirical evidence linking transparency reforms to tangible outcomes in Nigeria’s subnational governments. This study seeks to bridge this gap by examining the relationship between fiscal transparency and budget implementation in Cross River State, highlighting barriers to effective governance.

Objectives of the Study

  1. To assess the relationship between fiscal transparency and budget implementation in Cross River State.
  2. To identify the challenges affecting fiscal transparency in Cross River State.
  3. To evaluate the impact of fiscal transparency on public trust and developmental outcomes in Cross River State.

Research Questions

  1. What is the relationship between fiscal transparency and budget implementation in Cross River State?
  2. What are the challenges hindering fiscal transparency in Cross River State?
  3. How does fiscal transparency influence public trust and developmental outcomes in Cross River State?

Research Hypotheses

  1. Fiscal transparency significantly improves budget implementation in Cross River State.
  2. Challenges to fiscal transparency negatively affect budget implementation in Cross River State.
  3. Fiscal transparency significantly enhances public trust and developmental outcomes in Cross River State.

Scope and Limitations of the Study
This study focuses on the impact of fiscal transparency on budget implementation in Cross River State, covering fiscal years 2019 to 2024. Data sources include budget documents, transparency reports, and interviews with government officials and civil society actors. Limitations may include restricted access to government data and potential bias in stakeholder perspectives.

Definition of Terms

  • Fiscal Transparency: The openness of government fiscal operations, including budget planning, execution, and reporting.
  • Budget Implementation: The process of executing approved budgets to achieve planned objectives.
  • Public Trust: The confidence citizens have in government institutions to act in their best interests.




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