Public Healthcare Financing and Budget Performance: A Study of Osun State Health Sector (2015–2023)

This study examined the relationship between public healthcare financing, budget execution and health outcomes in Osun State, Nigeria, from 2015 to 2023. Anchored in Resource Allocation Theory and Public Financial Management Theory, the study used a quantitative design and secondary data from state budget reports, the Health Management Information System and the World Health Organization. Descriptive statistics, correlation and regression analyses were used to assess the relationship between health financing and key health outcomes. Overall, the findings showed that increased and efficiently executed health expenditures were strongly associated with improved health outcomes. The study concludes that effective budget execution is essential for optimising healthcare financing and recommends performance-based budgeting, greater fiscal transparency, strengthened primary healthcare financing and closer alignment of health spending with Universal Health Coverage and broader development goals.