Budget Transparency and Accountability in Enugu State: An Assessment of Open Government Partnership Commitments

Budget transparency is a cornerstone of democratic governance and a prerequisite for meaningful public accountability. This study assesses the level of budget transparency and accountability in Enugu State, drawing attention to the state's commitments under the Open Government Partnership framework adopted by Nigeria in recent years. The study is anchored on the Principal-Agent Theory, which conceptualises citizens as principals who delegate fiscal responsibilities to elected officials, expecting transparent stewardship of public resources. A descriptive research design was adopted. The study population comprised officials of the Enugu State Ministry of Finance, Budget and Planning, civil society organisations active in budget monitoring, and members of the public, from which 240 respondents were sampled purposively and by systematic random selection. Data were gathered through questionnaires and interview guides, and analysed using content analysis and descriptive statistics. Findings indicate that while the Enugu State Government publishes annual budgets, citizen-accessible formats and timely in-year reporting remain inconsistent. Civil society actors noted limited engagement in pre-budget consultations and weak legislative oversight of budget performance. The study concludes that Enugu State's open government commitments have not been fully operationalised into routine transparency practices. It is recommended that the state government institutionalise open budget portals, enforce quarterly budget performance reports, and deepen civil society involvement in budget preparation and monitoring processes.

Keywords: Budget Transparency, Accountability, Open Government Partnership, Fiscal Governance, Civil Society