Consequence of Performance Based Budgeting Nexsus on Fund-Related Management of Some MDA’s in Nigeria

This study examines the effect of performance-based budgeting on financial management selected Ministries, Departments, and Agencies (MDAs) in Nigeria. The focuses three key components budgeting: performance metrics, outcome-based budgeting, contracting. Financial is assessed based budgetary control, internal controls, cash debt management. utilised a survey research design focused MDAs with offices Rivers State for accessibility reasons. A purposive sampling method was employed, resulting sample size 400. primary data collected through structured questionnaires, structural equation model (SEM) used analysis. measurement consisted six constructs: Performance Metrics, Outcome-based Budgeting, Performance-based Contracting, Budgetary Control, Internal Controls. Each construct comprised five items that were measured using 5-point Likert scale. also included demographic analysis to provide an overview characteristics. results showed contracting positively influenced practices within MDAs. Specifically, metrics found guide resource allocation, measure program effectiveness, improve decision-making. associated efficient utilisation aligning desired outcomes. enhance contractor ensure accountability.