Public Financial Management and Service Delivery in Nigeria Public Sector

Abstract

This study examines the impact of Public Financial Management (PFM) practices—specifically the Treasury Single Account (TSA), Integrated Personnel and Payroll Information System (IPPIS), and budget implementation—on public service delivery in Nigeria’s public sector. The study was motivated by persistent challenges in service delivery, fiscal leakages, poor budget execution, corruption, and weak accountability despite several PFM reforms introduced by the Nigerian government. The objectives were to assess the effect of TSA and IPPIS on transparency and efficiency in service delivery, and to evaluate how budget implementation challenges influence service delivery outcomes in selected Ministries, Departments, and Agencies (MDAs). Anchored on Public Choice Theory, the study adopted a mixed-methods research design. The population comprised staff of selected MDAs across the six geopolitical zones of Nigeria. A sample size of 400 respondents was selected using stratified and purposive sampling techniques, while key informants were interviewed for qualitative insights. Data were collected through structured questionnaires and interviews. Quantitative data were analysed using Pearson correlation and regression analysis. Findings revealed a strong positive relationship between TSA, IPPIS, and improved service delivery, while budget implementation challenges significantly and negatively affected service delivery performance (F = 8.435, R² = 0.245, p < 0.002). The study concludes that effective PFM reforms enhance accountability, fiscal discipline, and service delivery efficiency in Nigeria’s public sector.