Public Expenditure Management and Development Outcomes in Cross River State, South South Nigeria

This research assesses the relationship between public expenditure management practices and development outcomes in Cross River State, South South Nigeria. Despite considerable oil and non-oil revenue flows, many Nigerian states including Cross River continue to record poor human development indices, raising fundamental questions about budget formulation, execution, and oversight. Drawing on public finance theory and recent fiscal governance literature from 2019 to 2024, the study adopts a descriptive survey design. A total of 220 respondents including budget officers, state legislators, civil society fiscal monitors, and citizens are sampled across three senatorial districts in Cross River State. Data are collected through structured questionnaires, interviews, and review of publicly available budget documents. Descriptive statistics and document analysis are employed. The study expects to find that off-budget expenditures, weak legislative oversight, low implementation rates for capital projects, and absence of programme-based budgeting are key constraints on translating public spending into improved education, health, and infrastructure outcomes. The role of the Office of the Auditor General and the Debt Management Office in fiscal accountability is also examined. Recommendations will focus on strengthening participatory budgeting, open government data initiatives, and legislative budget scrutiny in Cross River State. Keywords: public expenditure, development outcomes, fiscal governance, Cross River State, budget management