The Public Procurement Commission Law and Expenditure Control: A Tripartite Analysis of Openness, Accountability, and Transparency in Benue State Ministries in Nigeria

Abstract

Public procurement constitutes a significant proportion of government expenditure globally, yet many developing countries continue to struggle with weak expenditure control mechanisms that undermine fiscal discipline and public financial management. This study examines the effect of the Benue State Public Procurement Commission Law on expenditure control in Benue State Ministries, with a specific focus on the tripartite dimensions of openness, accountability, and transparency. Adopting a descriptive survey research design, data were collected from 269 respondents across five selected ministries in Benue State using a structured questionnaire. The study was anchored on Agency Theory, which explains the principal-agent relationships inherent in public procurement systems. Data were analyzed using Pearson Product Moment Correlation and Multiple Regression Analysis. The findings reveal that openness has a significant positive effect on expenditure control (β = 0.487, p < 0.05), transparency also exerts a significant positive influence (β = 0.300, p < 0.05), while accountability demonstrates an insignificant effect (β = -0.045, p > 0.05). The combined effect of the three variables accounts for 49% of the variance in expenditure control (R² = 0.490). The study concludes that openness and transparency are critical determinants of effective expenditure control, while the weak effect of accountability suggests gaps in enforcement and monitoring mechanisms within the state's procurement framework. The study recommends strengthening institutional enforcement of accountability measures, enhancing digital platforms for transparency, and institutionalizing openness through mandatory disclosure requirements to improve expenditure control in Benue State Ministries.