Public Financial Management Reforms and Accountability in Ebonyi State Government Ministries

Public financial management (PFM) reform initiatives in Ebonyi State, driven by the Integrated Personnel and Payroll Information System and the Government Integrated Financial Management Information System, have been implemented with the expectation of enhancing accountability and reducing fiscal leakages, yet evidence of their effectiveness remains limited in the academic literature. This study assessed the impact of PFM reforms on accountability in selected ministries of the Ebonyi State Government. The study was anchored on the new public management theory, which advocates for results-based management and market-oriented reforms in public administration. A survey and documentary research design was adopted, with a population of 315 accountants, budget officers, and auditors across five selected ministries. A sample of 175 was drawn using stratified random sampling. Structured questionnaires were the primary data collection instrument, supplemented by documentary review of ministry financial reports. Data were analyzed using multiple regression analysis. Findings revealed that the adoption of the Government Integrated Financial Management Information System positively and significantly predicted improvements in financial accountability indicators, while payroll reforms reduced ghost worker expenditures by a significant margin. The study concluded that PFM reforms in Ebonyi State have meaningfully improved accountability, though implementation gaps persist. It was recommended that the Ebonyi State Ministry of Finance should accelerate full GIFMIS rollout to all ministries, departments, and agencies and establish a dedicated PFM reform monitoring unit.

Keywords: Public financial management, accountability, GIFMIS, new public management, Ebonyi State