The study aims to evaluate the application of budgetary control in the Nigerian sub-national public sector. The population of the study comprised the entire Katsina State of which a period of Ten (10) years was used from 2006-2015. The data generated from budget documents and annual reports of the state were analyzed by means of descriptive statistics, correlation and regression analysis using Eviews 8.0. The result of the analysis was tested at 0.05 (5%) level of significance. The findings of the study shows that a significant relationship exists between budgetary and management decision, public sector recurrent and capital expenditure. Therefore, the study recommends that, Top level principal budget officers should educate other level of budget officers on the importance of adhering strictly to the budget provisions and implementations in order to make an effective decision. Budgetary controls leads to efficiency and effectiveness of management productivity, the top level management should allow inputs from all levels of management in its budgeting decisions to ensure its decisive implementation and a bottom-up budgetary control should be put in place where all relevant officers will partake. Such measure will ensure that resulting budgets on recurrent expenditure are objective and realistic.

DOI: 10.5281/zenodo.3365690

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