This study examined the impact of the Medium-Term Expenditure Framework (MTEF) on budget performance in Nigeria. The study focused on the key components of the MTEF, namely the medium-term macroeconomic framework, medium-term fiscal framework, and medium-term sector strategies, and assessed their effects on budget performance. A survey research design was adopted, and primary data were collected through structured questionnaires administered to officials involved in budget preparation, implementation, and monitoring at the federal level. Data obtained were analyzed using descriptive statistics and multiple regression analysis. The findings revealed that the medium-term macroeconomic framework has a positive and statistically significant effect on budget performance, indicating that realistic macroeconomic assumptions enhance budget credibility and implementation. The medium-term fiscal framework was also found to have a significant positive effect on budget performance, suggesting that effective fiscal planning and expenditure control improve budget outcomes. Similarly, medium-term sector strategies exhibited a positive and significant influence on budget performance, highlighting the importance of sector-level planning in aligning resources with policy priorities. The study concludes that the Medium-Term Expenditure Framework plays a critical role in improving budget performance in Nigeria when its components are effectively implemented. It recommends strengthening macroeconomic forecasting, enforcing fiscal discipline, and enhancing sectoral planning to improve budget credibility, implementation, and overall public financial management outcomes
Eke et al. (Tue,) studied this question.