TECHNOLOGY INTEGRATION AND THE ROLE OF BUDGETING & BUDGETARY CONTROL SYSTEMS IN ENHANCING NIGERIA'S PUBLIC SECTOR EFFECTIVENESS

Budgeting and budgetary control systems are critical to the economic and financial stability of the governance in a nation. In Nigeria, these systems serve as instruments for resource allocation, economic planning, and accountability. However, persistent challenges such as misallocation of funds, poor implementation, lack of transparency, and inefficiencies continue to undermine their effectiveness. This paper critically examines the extent to which government budgeting and budgetary control systems have achieved their intended objectives and explores how technology integration, particularly Artificial Intelligence (AI), can enhance public sector effectiveness in Nigeria. It highlights the potential benefits of digital transformation in budgetary control, including improved efficiency, real-time monitoring, enhanced transparency, and fraud detection. Additionally, the paper discusses key implementation challenges such as inadequate digital infrastructure, technical skill gaps, cyber security risks, and resistance to change. The study is concluded by offering actionable recommendations for fostering a more transparent, efficient, and effective financial management framework within Nigeria's public sector. Emphasizing the role of AI and emerging technologies, the paper advocates for strategic investments in digital transformation to enhance fiscal discipline, accountability, and economic planning in Nigeria. Keywords: Budgetary, Misallocation, Transparency, Inefficiencies, Digital infrastructure, Digital transformation