Paper Title
APPRAISING THE EFFICACY OF CONTEMPORARY PUBLIC BUDGET REFORMS IN AFRICA –THE CASE OF NIGERIA

Abstract
Abstract - This study examines the efficacy of public budget reforms in Africa over the 2011-2019 period using Nigeria as a case study. It examines the timeliness of the budget process through the period of it being signed into law and then its implementation. It also examines the effect of government spending on economic growth. The exploratory style of investigation was used in the analysis in addition to the ordinary least square estimation techniques used in determining the causality effects of government spending and economic growth. Fndings from the study show that capital expenditure significantly and positively enhances economic performance over the period while the current expenditure does not. In addition, results show that the disciplined implementation significantly improves economic growth though the actual macroeconomic indicators largely fell short of the budget assumptions. Most of the selected budget categories also performed below expectations. It is thus recommended that attention should be placed in addressing the causative factors of poor budget efficacy such as issues of projects duplication, budget padding and misplacing of project priorities among others. This will improve the performance of the budget and ensure sustained economic growth. JEL Classification: H610, H620, H680 Keywords - Budget Reform; Budget Performance; Budget Implementation; Economic Performance