Designing a Public Expenditure Review Framework for State Ministries of Finance in North Central Nigeria

Systematic public expenditure review enables state governments to assess whether spending is efficient, effective, and aligned with development priorities, and designing a professional framework adapted for North Central Nigerian state contexts addresses a critical fiscal governance gap. This study designed a public expenditure review framework for state Ministries of Finance in Benue, Kogi, Kwara, Nasarawa, Niger, and Plateau States. A professional framework design methodology was applied, incorporating consultations with 18 state finance officials, review of World Bank and IMF public expenditure review methodologies, and assessment of current budget analysis capacity in the six states. The framework specifies six sectoral modules (education, health, agriculture, infrastructure, social protection, and security), standardised data collection templates, analytical procedure guides, and action-oriented reporting formats. Performance benchmarking against comparable state peers and national policy targets is incorporated. Capacity constraints including data availability and analyst skills are addressed through simplified template options. Expert review by eight public finance economists confirmed the framework's technical rigour and practical adaptability. Recommendations include adopting the framework as an annual budget preparation tool, funding state finance analyst training through the Office of the Accountant General of the Federation, and establishing a North Central States Finance Directors peer review forum to share PER findings and best practices across the zone.

Keywords: public expenditure review, state finance, North Central Nigeria, fiscal governance, budget analysis