REFORM OF BUDGETING PROCESS AND PUBLIC SECTOR PERFORMANCE IN KADUNA STATE.

This study was undertaken to specifically assess the impact of budgeting process reform on public sector performance in Kaduna State. The study adopts the NPM theory as the theoretical framework. Primary data were sourced through questionnaire and interview. The combination of data sources ensured comprehensive and reliable information. Questionnaires were administered using a 5-point Likert scale. Interviews with key officers from the MDAs provided deeper insights, complementing the quantitative data. Data from the questionnaires were analyzed using descriptive and inferential statistics via SPSS. Descriptive statistics summarized data patterns, while inferential statistical tool examined the impact between variables, helping to answer the research question and predict future trends. The study's findings revealed that there is no significant impact between the budgeting process and public sector performance. It concludes that some reform areas show promise, persistent challenges needs to be addressed. The study therefore recommends the review of budgeting process to make it more performance oriented by instituting stakeholder involvement in the process of budget formulation.