Evaluation of expenditure control measures on state spending in Nigeria: An empirical approach to internal auditors of Ministries, Departments, and Agencies

Abstract

Kabir Yusuf Bakori, Muhammad Aminu Isa, Rabiu Saminu Jibril and Olutuase Samuel Oladipo

This study presents an evaluation of the effectiveness of expenditure controls on the spending of state MDAs in 2022. The study population comprises three strata: ninety-seven (97) internal auditors of Ministries, Departments and Agencies (MDAs) and eight members of the State House Assembly for the purpose of the questionnaire survey. A simple random sampling technique was used to select the sample of the internal auditors, a census was taken of the eight (8) members of the State House Appropriation Committee, and a purposive sampling method was employed to select the nine (9) senior staff for the interview. In an explanatory sequential mixed approach, quantitative data were generated through structured questionnaire administration from auditors and legislators, while qualitative data were generated from semi-structured interviews. Descriptive statistics were used to summarize data on the study variables, and PLS-SEM was used to confirm the influence of expenditure controls on government spending. The results show that there is a rare use of the existing expenditure controls by MDAs in the State and that the current control mechanisms do not have a significant influence on the spending MDAs in the State, and personal and external relationships affect the use of the control mechanisms.

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