ACCOUNTABILITY AND TRANSPARENCY IN THE PUBLIC SERVICE, A FUNCTION OF FISCAL RESPONSIBILITY ACT 2007

ABSTRACT This study investigates the role of the Fiscal Responsibility Act (FRA) 2007 in promoting accountability and transparency in Nigeria’s public service. Anchored on stewardship and agency theories, the research adopted a descriptive survey design and collected data from 270 respondents across selected ministries, departments, and agencies (MDAs). Both quantitative and qualitative approaches were employed, with statistical analyses conducted using descriptive and inferential techniques, while thematic methods were applied to qualitative data. The findings revealed that the FRA has positively influenced fiscal disclosure, debt management, and budget reporting in the Nigerian public sector. Regression analysis confirmed a significant relationship between the implementation of the FRA and improvements in accountability (β = 0.62, p < 0.05) and transparency (β = 0.55, p < 0.05). Despite these achievements, the Act’s effectiveness has been constrained by weak enforcement mechanisms, political interference, poor compliance at sub-national levels, and inadequate institutional capacity. These challenges limit the realization of the FRA’s objectives of fiscal discipline and sustainable public finance. The study concludes that while the FRA 2007 provides a sound legal framework for fiscal responsibility, its transformative impact on governance is hindered by institutional and political constraints. It recommends strengthening enforcement powers of oversight bodies, reducing political interference, enhancing compliance across all levels of government, and improving citizen engagement in fiscal governance. The study contributes to scholarship on fiscal governance in emerging economies and offers practical insights for policymakers seeking to strengthen public sector accountability and transparency in Nigeria.