Authors : Obasi, Basil Jacob

Volume/Issue : Volume 8 - 2023, Issue 11 - November

Google Scholar : https://tinyurl.com/yc6p6b5n

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DOI : https://doi.org/10.5281/zenodo.10259808

Abstract : For Nigeria to achieve Goal 13 of the Sustainable Development Goals (SDGs) by 2030, governments at the sub-national level should take urgent and pragmatic steps towards tackling climate change and its impact through effective public financial management using the budget as a veritable tool. This paper examined the climate-responsiveness of public financial management (PFM) systems and processes through the annual budget at the sub-national level in Nigeria. Using a mixed method, the study assessed the current state of awareness about the importance of PFM in achieving climate-smart policies, governments’ attitudes towards entrenching climate change sensitivity in the public expenditure culture. The paper interrogated the extent to which the budget reflects government interest in climate-change mitigation and adaptation policy choices. The findings of the study suggest that although there exists high level of awareness and knowledge about the need for climate sensitive public financial management, only a few States in Nigeria have made substantial efforts towards making their PFM systems and processes green. The paper concludes that government at the sub-national level should promote policy reforms that respond to climate change mitigation, adaptation and build resilience through inclusive PFM systems and processes that integrate environmentally sustainable practices.

Keywords : Public Financial Management, Climate Change, Budget Tagging and Green PFM.