Public Expenditure Management and Service Delivery in Bauchi State

This study examines the relationship between public expenditure management practices and service delivery outcomes in Bauchi State, North East Nigeria. Despite significant federal allocations and internally generated revenue, many Nigerian states continue to struggle with poor infrastructure, inadequate healthcare, and underfunded education systems. Bauchi State, while resource-endowed, faces persistent gaps between budgeted expenditure and actual service provision. This study uses a descriptive survey design, collecting data from 88 civil servants, budget officers, and community representatives across three senatorial districts in Bauchi State. Public expenditure management is assessed along dimensions of budget preparation quality, expenditure discipline, procurement transparency, and audit compliance. Service delivery is measured using infrastructure availability, school enrollment rates, and primary healthcare access indicators. Regression and correlation analysis are applied. Results indicate that expenditure discipline and procurement transparency are significantly associated with improved service delivery. Budget preparation quality showed a positive but weaker relationship, suggesting that good plans alone are insufficient without implementation integrity. The study concludes that closing the gap between budget allocation and service delivery in Bauchi State requires strengthened procurement oversight and real-time expenditure monitoring. It recommends that the state adopt an integrated financial management information system and establish independent public expenditure tracking committees at the local government level.

Keywords: public expenditure management, service delivery, Bauchi State, fiscal governance, budget execution.