Title:
EFFECT OF PUBLIC EXPENDITURE MANAGEMENT CONTROL MECHANISM ON SERVICE DELIVERY: THE PERCEPTION OF CIVIL SERVANTS IN BENUE STATE, NIGERIA

Authors:
Dr. Paul Aondona Angahar

Abstract:
This study ascertained the perception of civil servants regarding the effect of public expenditure management control mechanism on delivery of goods and services in Benue State, Nigeria. Primary data was obtained by the use of a well-structured questionnaire. The study made use of 201 respondents from the selected Ministries in Benue State. The regression result indicated that a positive relationship exist between fund release warrant, departmental vote and audit quality report and delivery of goods and services and the relationship is statistically significant (p<0.05) and in line with a priori expectation. However, the study showed a negative relationship between clearance mandate and delivery of goods and services and the relationship is not in line with a priori expectation. The adequacy of the model measured by the coefficient of determination R2 is 86.20%, indicating that the variations in the model can be explained by the explanatory variables of the model. The hypotheses of the study show that fund release warrant, departmental vote and audit quality report which are mechanisms for public expenditure control had a significant effect on delivery of goods and services. It was recommended among others that clearance mandate which is a control mechanism for public expenditure management needs to be strengthened to enhance the effective delivery of goods and services to the people of Benue State.