EFFECT OF BUDGETARY CONTROL ON FINANCIAL ACCOUNTABILITY IN DELTA STATE PUBLIC SECTOR

This study examined the effect of budgetary control on the financial performance of the Delta State public sector. The research specifically assessed how budget planning, budget implementation, budget monitoring, and budget control influence financial performance. A survey research design was adopted, and data were collected through structured questionnaires administered to staff involved in budgeting, accounting, auditing, and financial management across selected Ministries, Departments, and Agencies (MDAs) in Delta State. The data were analyzed using descriptive statistics and multiple regression analysis. The results revealed a strong positive relationship between budgetary control components and financial performance. The regression model showed that 70.8% of the variation in financial performance is explained by the combined effects of the independent variables. All four predictors—budget planning, budget implementation, budget monitoring, and budget control were found to significantly and positively affect financial performance. The study concludes that effective budgetary control mechanisms are essential for improving financial accountability, enhancing resource utilization, and promoting fiscal discipline in the Delta State public sector. It recommends strengthening budget planning processes, enhancing monitoring systems, improving implementation discipline, and reinforcing internal control structures to achieve better financial outcomes.