Budget in Nigerian Public Sector: Need for Balanced Scorecard Perspective

The word budget has been traced to its origin. Budget performance in Borno, Bauchi, Yobe, Taraba and Adamawa, all in Nigeria has been investigated specifically on how budget performances differ from State to State. Four budget performance indices appraisals were used. ANOVA and Pair Wise Correlation statistical tools were employed in the analysis of data collected. The results showed that budget performance differs significantly with p = 0.001 from state to state with F > 13.118 tested at 5% level of significance. This paper recommended the adoption of Balanced Scorecard Budget Perspectives and close monitoring of budget execution should be enshrined in the country’s work ethics so as to strengthen other measures in mitigating public corruption in Nigeria.