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This manuscript evaluated the performance of government budget and financial control in southwest, Nigeria, which is the commercial hub of Nigeria. The southwest Nigeria comprises six states namely:Lagos, Ogun,Oyo, Osun,On do and Ekiti. The coverage period of the research was from 2000-2014.The research is emperical in nature.The tools of inferential analysis include:panel data (pooled OLS estimates, fixed effect time specific,fixed effect period specific, random effect), Granger causality and dynamic tests.The results were revealing and placed each of the state in the appropriate position in resources mobilisation, utilisation and budget implementation. Lagos that is the economic hub of the country ranked supreme and maintained the lead in all the five specific objectives of the study. The work provides a base for further research and recommended that Lagos financial management in the public sector is worth examining for other states in the zone.

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Studied BSC and Msc Accounting in the University of Lagos in 1994 and 2000 respectively. He got a PhD in Business Administration specialising in public sector budgeting in 2016. Started teaching and research at the Federal Polytechnic, Ede between 1997 and 2007. Currently a Senior Lecturer in Accounting the Ekiti State University,Ado Ekiti,Nigeria.

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