Financial Governance and Budget Compliance in Local Government Councils in Yobe State

This study examines financial governance mechanisms and their effect on budget compliance in local government councils in Yobe State, Nigeria. Local government councils represent the third tier of governance in Nigeria and are responsible for the delivery of primary healthcare, basic education, and local infrastructure. However, financial mismanagement, budget overruns, and non-compliance with public financial management regulations are persistent challenges across many councils, particularly in the North East geopolitical zone. Drawing on public sector governance theory and the provisions of the Financial Memoranda for Local Governments, this study investigates how governance mechanisms including financial oversight committees, internal audit units, and budget monitoring frameworks relate to budget compliance outcomes. A descriptive survey design is adopted, with questionnaires administered to 160 finance officers and council administrators in five local government areas in Yobe State. Compliance is measured using budget variance ratios, audit query resolution rates, and procurement adherence records. Data are analysed using descriptive statistics and regression analysis. The study anticipates that local governments with active internal audit units and regular finance committee oversight demonstrate significantly higher budget compliance levels. Findings will assist the Yobe State government, the Office of the Accountant General, and local government reform agencies in designing financial governance improvement programmes. Keywords: financial governance, budget compliance, local government, public sector, Yobe State.