The Role of Civil Society Organisations in the Public Financial Management Process of Sub-nationals in Nigeria

Abstract

The purpose of this paper is to evaluate the role of civil society organizations as stakeholders in the public financial management process of sub-nationals in Nigeria. A qualitative research approach and a thematic research design were used in this paper. The study population included all civil society organizations registered in Plateau State, one of the 36 sub-nationals in the Federal Republic of Nigeria. A census sample approach was used, and 10 civil society organizations with public financial management thematic focus were identified using the state authorities' register. Data was collected from the civil society organizations using a semi-structured interview guide, and the data were analyzed using thematic analysis. Findings suggest that the inclusion and participation of CSOs in the public financial management process helps entrenches public financial management transparency and accountability of sub-nationals in Nigeria. The paper concludes that civil society organizations can play a critical role in entrenching accountability and transparency in the public finance process in developing countries. The paper proposes a comprehensive and robust framework for the public financial management process among sub-nationals that includes civil society organizations as key actors. Furthermore, information asymmetry can be reduced by demystification and simplification of published financial reports regularly by CSOs, allowing for feedback and input from the citizenry.