Public Expenditure Management and Service Delivery Outcomes in Nigeria’s Health and Education Sectors.

by GOODMAN, Daniel Diegha, WODU Ebimowei

Published: May 18, 2026 • DOI: 10.47772/IJRISS.2026.100400532

Abstract

This study examined the relationship between public expenditure management and service delivery outcomes in Nigeria’s health and education sectors using primary data and the Analysis of Variance (ANOVA) technique. The study was motivated by ongoing concerns regarding the effectiveness of public spending in improving service delivery, particularly in critical sectors such as health and education. Data were collected through a structured questionnaire administered to a cross-section of stakeholders, including government officials, service providers, administrators, and service users across selected institutions. Public expenditure management was disaggregated into four components: overhead and administrative expenditure, economic service expenditure, social and community service expenditure, and government transfers. Service delivery outcomes were measured using indicators of accessibility, quality, and efficiency. Descriptive statistics were first used to summarize respondent characteristics, followed by ANOVA to examine differences in service delivery outcomes across expenditure categories. The results indicate that all components of public expenditure management are statistically associated with variations in service delivery outcomes at the 5 percent level of significance. However, the strength of these associations differs across categories. Social and community service expenditure shows the strongest statistical relationship with service delivery outcomes, while economic service expenditure also demonstrates a relatively strong association. Overhead and administrative expenditure exhibits a moderate relationship, whereas government transfers show the weakest association among the variables considered. The study concludes that improving the efficiency and allocation of public resources, particularly towards social and infrastructure-related expenditures, may be associated with better service delivery outcomes. It further emphasizes the need for strengthened accountability and monitoring mechanisms to enhance the effectiveness of public spending.