Effect of Integrated Planning and Budgeting Practices on Service Delivery Efficiency in Selected MDAs in Ekiti State: Moderating Role of Internal Control System
Gideon Tayo Akinleye
Department of Accounting, Ekiti State University, Ado Ekiti, Nigeria.
Afolabi Folashade Oluwakemi *
Department of Accounting, Ekiti State University, Ado Ekiti, Nigeria.
Afolabi Abiodun Ademola
Department of Accounting, Ekiti State University, Ado Ekiti, Nigeria.
*Author to whom correspondence should be addressed.
Abstract
Persistent inefficiencies in service delivery, manifested as delays, cost overruns, and low citizen satisfaction, continue to affect Ministries, Departments, and Agencies (MDAs) in Nigeria, despite reforms aimed at integrating planning and budgeting. Prior studies have rarely examined the joint effect of integrated planning and budgeting practices and internal control systems (ICS), particularly at the sub-national level. This study addressed this gap by empirically analysing the direct and moderating effects of integrated planning and budgeting practices on service delivery efficiency in 22 selected ministries in Ekiti State. A cross-sectional survey was conducted among 190 staff members directly involved in planning, budgeting, finance, and internal audit units. Data were analysed using descriptive statistics, Pearson’s correlation, and hierarchical multiple regression. Results showed that all three dimensions of integrated planning and budgeting strategic planning integration (β = 0.258, p < 0.001), budget participation (β = 0.182, p = 0.002), and monitoring and evaluation systems (β = 0.144, p = 0.005) had significant positive effects on service delivery efficiency. Internal control systems had a significant direct effect (β = 0.202, p = 0.001) and strengthened the impact of integrated planning and budgeting practices through a significant moderating effect (interaction β = 0.137, p = 0.012). The regression model explained 51.3% of the variance in service delivery efficiency (adjusted R² = 0.50), with all diagnostic metrics indicating a robust analysis (Durbin-Watson = 1.712; VIF < 2). The study concluded that improvements in service delivery depend not only on adopting integrated planning and participatory budgeting but also on the presence of strong internal controls that enhance governance and accountability. It recommended institutionalising cross-unit planning forums, implementing active monitoring and digital tracking systems, and upgrading internal audit functions to sustain public sector reforms. These findings contribute new, context-specific evidence to Nigerian public administration and offer actionable recommendations for policy and management practice.
Keywords: Integrated planning, budgeting practices, internal control systems, service delivery efficiency.