STRENGTHENING GOVERNANCE THROUGH PUBLIC FINANCE MANAGEMENT: ACCOUNTABILITYAND TRANSPARENCY IN KADUNA STATE PUBLIC SERVICE

This study examines the influence of public finance management (PFM) on accountability and transparency among public servants in Kaduna State, Nigeria. Effective governance depends on the prudent management of public resources, yet challenges such as weak monitoring, inadequate performance evaluation, and limited transparency continue to hinder public sector performance. The study adopted a quantitative research design, utilizing a structured questionnaire administered to 280 public servants across selected Ministries, Departments, and Agencies (MDAs). Data were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis. Findings reveal that public finance management practices significantly enhance both accountability and transparency. Specifically, budgeting, expenditure control, procurement compliance, and auditing positively influence public servants' answerability and openness in financial reporting. Monitoring mechanisms were found to strengthen accountability by reducing financial mismanagement, while performance evaluation significantly promotes transparency by linking staff performance to resource utilization. Regression results indicate that PFM practices, when combined with effective monitoring and evaluation systems, jointly contribute to improved governance outcomes in Kaduna State public service. The study concludes that strengthening PFM, institutionalizing monitoring mechanisms, and integrating performance evaluation into financial management are essential for enhancing accountability and transparency. Policy recommendations include enforcing financial regulations, expanding digital financial systems, improving access to public financial information, and providing training for staff on effective PFM practices. The study contributes empirical evidence to the literature on public sector governance and provides actionable insights for policymakers seeking to improve service delivery and institutional integrity at the subnational level.