Public Sector Financial Management and Service Delivery in Cross River State

Effective public sector financial management is foundational to the delivery of quality public services, as it determines how efficiently government resources are allocated, utilised, and accounted for. This study examines the relationship between public sector financial management practices and service delivery outcomes in Cross River State, situated in Nigeria's South South geopolitical zone. Primary data are collected from 150 senior civil servants, budget officers, and frontline service delivery managers across five state ministries using structured questionnaires and in-depth interviews. The study assesses budget preparation quality, fund release timeliness, procurement compliance, internal audit effectiveness, and financial reporting accuracy as dimensions of financial management. Service delivery outcomes are measured through performance indicators in health, education, and infrastructure. Data are analysed using descriptive statistics, correlation analysis, and structural equation modelling. The theoretical framework draws on the New Public Management paradigm and the public expenditure management cycle. The analysis situates its findings within Cross River State's recent implementation of the Integrated Financial Management Information System and the Public Procurement Law. Existing literature confirms strong linkages between financial management quality and service delivery, but Nigerian state-level evidence remains fragmented. The study also examines the moderating role of political governance quality in the financial management-service delivery relationship. Findings are expected to benefit the Cross River State Ministry of Finance, the State House of Assembly Accounts Committee, and federal partners supporting subnational public financial management reform. Keywords: public financial management, service delivery, Cross River State, budgeting, governance