Transparency and accountability are fundamental principles of public financial management and play a critical role in maintaining public trust in government institutions. Government budgeting processes determine how public resources are allocated across programs, agencies, and policy priorities, making transparency in fiscal decision-making essential for effective governance and democratic oversight. While many governments have implemented reforms aimed at improving budget transparency—such as open budget initiatives, performance-based budgeting, and public reporting requirements—there remains limited empirical evidence regarding how these practices influence accountability and organizational performance across government agencies. This study examines the relationship between transparency and accountability in government budgeting through a multi-agency analysis of public financial management practices. Using publicly available budget data, agency financial reports, and performance indicators, the research evaluates whether higher levels of budget transparency are associated with stronger accountability mechanisms, improved fiscal oversight, and more effective resource allocation. Guided by contemporary public administration perspectives emphasizing performance management, fiscal responsibility, and institutional transparency, the study applies quantitative analysis to assess relationships between budgeting practices and governance outcomes across agencies. The findings aim to contribute to the public administration literature by providing empirical insight into how transparency in budgeting processes shapes accountability and financial management outcomes. The study also offers practical implications for policymakers and public administrators seeking to strengthen fiscal governance, improve public trust, and enhance the effectiveness of government budgeting systems.
Keywords: budget transparency, fiscal accountability, public financial management, government budgeting, public administration, fiscal governance, agency performance.
