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This study examined the impact of internal resources mobilization and financial control of government budget in southwest Nigeria. The study focused on all the southwest states over a period of 15 years (2003 to 2017). Pooled OLS estimation, fixed effect estimation and random effect estimation were used in the study, alongside trend analysis. Result showed significant trend of resources mobilization performance, though with varying strength of fluctuation across the sampled states. Internally generated revenue exert positive significant impact on government financial control measured in terms of revenue budgeted actual variance (0.407566, p = 0.000 < 0.05) and in terms of expenditure budgeted actual variance (0.1694784, p = 0.000 < 0.05). This study concluded that internal resources mobilization has significant positive influence on the level of financial control of government budget in Southwest Nigeria. Hence state government in southwest Nigeria should ensure adequate generation of revenue within the States, so as to boost the level of financial control in government budget process.

Internal Resources Mobilization and Financial Control of Government Budget in Southwest Nigeria