CRISIS GOVERNANCE AND BUDGETING: BOKO HARAM'S IMPACT ON NIGERIA'S FISCAL POLICIES

Stable countries have tried to adequately deliver public goods and services to enhance economic governance. However, countries faced with terrorism in Africa cannot adequately check, advocate, and enable the delivery of public financial management (PFM). Systems theory was used to underscore the complex interactions between budget processes and terrorism. The activities of Boko-Haram in North-eastern Nigeria have disrupted public activities and affected key stakeholders’ involvement in the budget process, availability of budgeting information and budget performance. This study interrogates the impact of Boko-Haram on budgeting processes. The mixed research design was informed by 47 interviewees and documented studies. A diagnostic test was conducted on variables to confirm their reliability, validity and normality. Likert scale was used to find out the opinions of the interviewees. Descriptive and inferential analysis was adopted in this research. With a significant regression model (p-value <0.05), the analysis shows that terrorism accounts for 89% variation in budget execution. The authors noted fewer scholarly efforts to interrogate how terrorism undermines budgeting as an aspect of PFM in economic governance. Hence, this paper recommends more research in this subject area, particularly in other terror affected countries in Africa. This paper advocates for increased policy support by enhancing public accessibility of budget documents, engendering consultative forums for citizens' participation in the budget process in secure locations, and timely budgetary reports and audits by relevant government agencies