Financial managers are responsible for the financial health of an organization. The findings revealed that guidelines are not strictly adhered to when carrying out development planning with regard to ensuring judicious use of public financial resources in local governments of Bayelsa state Though the study revealed that the performance of public financial management in local government administrations is to a moderate extent, the management of financial activities still require rapt attention.
Also, there must be an existence of a transparent procurement system as an integral part of the overall public financial management system which is supported by a clear regulatory …