Expenditure Profiles Research Articles

Internally Generated Revenue (IGR) and the Economic Viability of States in Nigeria

Purpose: The purpose of this study is to investigate Internally Generated Revenue (IGR) and the Economic Viability of States in Nigeria using State Government Debt Stock. Specifically, the study seeks to determine the effect of IGR on State government expenditure. Methods: Secondary data were used for this study. It used an annual panel data set spanning from 1986 to 2021 for six states each from Nigeria's six geopolitical zones. A Panel Vector Error Correction Model (PVECM) was used as the method of analysis. Results: Results showed that the IGR of States in Nigeria had a positive effect on State government expenditure. The Impulse Response Function of expenditure to shocks from IGR indicates that IGR for the periods under analysis positively affected State government expenditure, increasing their expenditure profile for the majority of the period under analysis. The result of the variance decomposition test of State government total debt stock (TDS) shows that IGR had the greatest shock on the total debt stock of State governments in the country after its own shock. The findings also revealed a mixed and varied outcome, demonstrating both a positive and negative influence of IGR on the overall debt stock of the state government. Implications: The study is expected to contribute to good economic management, such as managing the debt load at reasonable levels, as well as adequate economic planning backed by cost-effective expenditure. It will also contribute to the economic sustainability of Nigerian states. The uniqueness of this research is obvious in its ability to address the statewide problem of over-dependence on the federal government’s allocation.

Exploring the Use of Price Indices to Adjust Angler Expenditure Profiles over Time

AbstractThis research evaluated a price‐adjusting methodology to update trip expenditure information annually for economic impact analysis. Historic expenditure profiles for nonlocal Texas anglers and nonresident (out‐of‐state) anglers were generated from 1995 angler survey data collected at Lake Fork Reservoir; these data were then adjusted over a 20‐year period using price indices produced by the U.S. Bureau of Labor Statistics. To determine whether the price adjustment methodology was appropriate for angler expenditures, a replication of the 1995 angler survey was conducted in 2015 to compare adjusted expenditures to actual expenditures. Preliminary results concluded that expenditure profiles for nonlocal and nonresident anglers were different between the two periods but also suggested that significant differences within angler groups existed between the two angler surveys, so anglers were regrouped based on trip length rather than origin of trip. Adjusted average daily expenditure total for 1‐d trips during the 1995 study (US$69.38) was similar to the average daily expenditure total of the 2015 study ($77.18), and the same conclusion was found for all item categories. For multiple‐day trips, adjusted average daily expenditure ($130.48) was similar to the average daily expenditure ($128.04) in 2015. Expenditure profiles were then combined with effort data in the IMPLAN (Impact Analysis for Planning) software model to generate estimates of economic impacts. Total economic impacts of 1‐d fishing trips to Lake Fork Reservoir were estimated to be $1.28 million and $1.43 million when using the adjusted and actual expenditure profiles, respectively. For multiple‐day trips, economic impacts were estimated to be $10.82 million and $10.80 million for the adjusted and actual expenditure profiles, respectively. Although economic impact analysis must continue to identify where trip expenditures originate, results suggest that adjusting trip expenditures over time can be done using price indices and should be conducted based on trip length regardless of origin.

Losing the Plot: The Impact of Urban Agriculture on Household Food Expenditure and Dietary Diversity in Sub-Saharan African Countries

Urban agriculture (UA) is proposed as a solution to the social and economic challenges presented by cities by providing urban households with food and income using environmentally friendly food production techniques. To date, most analysis of UA has been based on single-city studies. This paper aims to contribute to the literature by using a cross-country approach and by analysing household level data from nine sub-Saharan countries—Burkina Faso (2014), Ethiopia (2013), Ghana (2009), Malawi (2013), Niger 2014, Nigeria (2012), Tanzania (2010) and Uganda (2013). This paper sets out to answer three questions; the first investigates which are the main characteristics of households engaged in urban agriculture; the second looks at the role played by UA in diversifying household diets and reducing household food expenditure; the third examines the heterogeneity in the impact of UA across the food expenditure distribution. Using an inverse-probability weighted regression adjustment method, the results show that households engaged in agriculture reduced expenditure on food and modified their food expenditure profile by spending more on protein rich food -nuts, legumes, fruits, dairy products, meat and poultry. The study also finds substantial variation on the impact of UA across the food expenditure distribution.

Funding and financial sustainability of pharmacovigilance: suggested models for funding pharmacovigilance in resource-limited African countries.

An important factor hindering the growth of pharmacovigilance (PV) in resource-limited settings is the lack of adequate funds to establish a functional National Pharmacovigilance System. Consequently, the crucial function of monitoring and ensuring the availability of safe medicines in these settings cannot be guaranteed considering the peculiarities of diseases and medicines used. The objective of this paper is to provide an overview as to the availability of potential sources of funds, which could be explored to ensure Medicine Safety and to proffer a potential framework likely to ensure sustainable funding of PV in Africa. The process of developing this framework entailed a review of PV financing in some developed economies, a landscape study of funding of PV in some African countries, an in-depth understanding of the PV system and the organisational structure and nexus between the regulatory agencies and National Pharmacovigilance Centre. Critical points for consideration included the sources of funds, revenue pool, the disbursement of funds, budgeting and expenditure profile and the legal framework. Consultative meetings, webinars and interviews with experts were carried out. The findings showed that most of the PV systems were mainly integrated into the regulatory agencies regarding operational and fiscal governance with few facilities being independent of the regulatory agencies. The main source of funding was from the government with significant donor funding which is ad hoc and non-sustainable. Several potential sources were identified but yet to be exploited. There were no legal provisions for PV financing. A framework likely to ensure sustainable PV financing is suggested to capture all available sources of funding, mine the potential sources providing a sizeable pool of revenue to address its activities and enabling legal framework which will engender autonomy. Furthermore, it will address the nexus between the regulatory agencies and the PV outfits, thus enabling appropriate share of resources and blockage of diversions. In all, addressing the various elements identified in this study and providing the legal provisions which guarantees some degree of autonomy will provide a sustainable mechanism for PV funding in the resource-limited setting of Africa.

The evolution of private medical expenses for civil servants in Germany

In this study we analyse private medical insurance data with respect to civil servants in Germany. This data is applied to pricing purposes in the market and may therefore be deemed as useful. In particular, we discuss average health care expenditure per capita by age over time. Thereby, we analyse inpatient and outpatient benefits as well as hospital cash and dental insurance. In essence, we observe an effect that we call the rectangularisation of the cumulative health care expenditure curve. In line with this finding, we note that the modal age (at which total medical expenses for in force business are highest) has increased by 10 years of age over the last decade with respect to inpatient benefits. Moreover, we apply a linear regression model based on mortality rates as regressor. We use the Siegel test for comparing different expenditure profiles and judging goodness of fit. As a result, we find that steepening of private medical expenses by age over time is prevalent for three out of four benefit types in certain age bands. As for outpatient claims provided to male civil servants, medicalisation dominates the evolution of the average claim amount by attained age over time. On the other hand, compression is of relatively high importance for inpatient claims.

Heterogeneity in end of life health care expenditure trajectory profiles

Treatment at the end of life forms a major component of aggregate health care expenditure. Expenditure, however, begins to increase several years before death and varies substantially across individuals. This paper investigates heterogeneity in expenditure profiles across a 36 month period preceding death using group-based trajectory models. A mixture of generalised linear models with four components fits the data best, and identifies decedents in to high cost late rise, medium-high cost late rise, medium-low cost, and low cost late rise expenditure profiles. Approximately 35% of the sample is allocated to the high cost late rise trajectory with average monthly expenditure of £493 36 months prior to death rising linearly for about 28 months before exponential growth to £4000 in the month preceding death. Health conditions at the beginning of the period increase the risk of being in a higher cost trajectory with cancer having the largest impact. The existence of concurrent morbidities substantially raises the probability of membership to the high-cost late rise profile group. A better understanding of the determinants of expenditure profiles in the run up to death contributes to informing policies aimed at mitigating costs while not compromising quality of care.

Public expenditure profile and Economic dynamism in Nigeria: A quasi general equilibrium analysis

Government expenditure plays a strategically important role in economic growth and development of nations. Its contributions includes boosting economic growth, employment generation, increase in income, higher standard of living, reduction in income inequalities, increasing private initiative and boosting of regional balance. This paper studies the effects of government expenditure on inflation, unemployment, consumption and investment by analyzing four different models. The paper asks the question of what happens after government expenditure? Is the effect of government expenditure on selected variables of interest positive or negative? What shall government do to ensure that its own expenditure profile is development oriented not otherwise? The methods of analysis used for the study are ARDL Error Correction Model and Granger causality test using data for the period 1981 to 2020. Diagnostic tests that include lag order selection test and ADF stationarity test were conducted. The long run results show that both recurrent and capital expenditures have negative effects on inflation but positive effects on investment. The results also show that capital expenditure contribute to reducing unemployment. The long run result also show negative effects of both types of expenditures on consumption. But the results of the short run analysis show that both types of expenditures have positive effects on consumption. They also have positive effects on inflation in the short run. Recurrent expenditure reduces unemployment in the short run. But, government expenditure did not influence investment in the short run.

Metabolic profile in women differs between high versus low energy spenders during a low intensity exercise on a cycle-desk

Active-desks are emerging strategies aiming at reducing sedentary time while working. A large inter-individual variability in energy expenditure (EE) profile has been identified and has to be explored to better optimize and individualize those strategies. Thus the present study aimed at comparing the metabolic and physical profile of individuals characterized as high spenders (H-Spenders) versus low spenders (L-Spenders) based on EE during a cycle-desk low intensity exercise. 28 healthy women working in administrative positions were enrolled. Anthropometric, body composition and fasting metabolic profile parameters were assessed. EE was determined by indirect calorimetry, at rest and during a 30-min cycle-desk use. Participants were categorized as H-Spenders and L-Spenders using the median of the difference between EE at rest and during the 30-min exercise. H-Spenders had higher mean EE (p < 0.001) and carbohydrate oxidation (p = 0.009) during exercise. H-Spenders displayed higher values for fasting plasma insulin (p = 0.002) and HOMA-IR (p = 0.002) and lower values for HDL-cholesterol (p = 0.014) than L-Spenders. The percentage of body fat mass was significantly higher in H-Spenders (p = 0.034). Individuals expending more energy during a low intensity cycling exercise presented a less healthy metabolic profile compared with L-Spenders. Future studies will have to explore whether the chronic use of cycle-desks during work time can improve energy profile regarding metabolic parameters.

Energy expenditure profiles and the risk of early limiting toxicity in older patients with cancer: The ELCAPA-25 prospective cohort survey

Predicting the risk of early limiting toxicity (ELT) is major challenge for the clinician seeking an effective, safe treatment for older patients with cancer. The Cancer and Aging Research Group (CARG) and CRASH (Chemotherapy Risk Assessment Scale for High-Age Patients) toxicity scores were designed to predict chemotherapy-related toxicity. Elevated resting energy expenditure (REE) may predispose to cachexia and increase ELT and mortality in older patients with cancer. The primary objective was to assess the association between elevated REE and ELT in older patients with cancer. The secondary objectives were to assess the discriminant ability of a predictive model including REE (relative to the CARG and CRASH scores) and the prognostic value of elevated REE. We assessed patients aged 70 or over included in the prospective ELCAPA cohort between 2014 and 2018. The inclusion criteria were a solid tumour, a measurement of REE at baseline (mREE, by indirect calorimetry), and a geriatric assessment prior to cancer treatment in a teaching hospital (Paris, France). The mREE was compared with the predicted REE (pREE), as defined by the Harris-Benedict equation. Depending on the mREE/pREE ratio, study participants were classified as hypermetabolic, hypometabolic or normometabolic. The primary endpoint was 3-month ELT, defined as any unplanned hospitalization or any event leading to dose reduction, a treatment delay of more than 7 days, or treatment discontinuation within 3 months of initiation. The secondary endpoint was the 3-month mortality rate. A total of 179 patients were included. The median age was 80 [interquartile range: 76-84] years, 37% of the patients were female, 81.8% had metastatic disease, 67.6% received chemotherapy, 20.7% received hormone therapy, and 11.7% received targeted therapies. According to the mREE/pREE ratio, 85 patients (47%) were hypermetabolic, 63 (35%) were normometabolic, and 31 (18%) were hypometabolic. Sixty patients (33.5%; 95% confidence interval (CI): 26.7-40.9) experienced ELT. The discriminant ability (as assessed by the C-index) of a multivariate model including REE and adjustment factors was 0.82 [95%CI: 0.73-0.91]. In comparison, the discriminant ability of the CARG and CRASH models was 0.57 [0.45-0.68] and 0.51 [0.40-0.62], respectively. In our model, hypermetabolism was an independent risk factor for ELT (adjusted odds ratio=2.44; 95%CI: 1.02-5.80). Other risk factors were the cancer type and stage, the treatment protocol, a clinical diagnosis of depression, the presence of grade 3 or 4 comorbidities, and the serum lactate dehydrogenase level. Hypermetabolism status is an independent predictor of ELT in older patients with cancer, relative to normometabolic status. Baseline REE measurement might improve the ELT risk assessment and decision-making process.

The key role of physical activity against the neuromuscular deterioration in patients with Parkinson's disease.

Decreased muscle strength has been frequently observed in individuals with Parkinson's disease (PD). However, this condition is still poorly examined in physically active patients. This study compared quadriceps (Q) maximal force and the contribution of central and peripheral components of force production during a maximal isometric task between physically active PD and healthy individuals. In addition, the correlation between force determinants and energy expenditure indices were investigated. Maximal voluntary contraction (MVC), resting twitch (RT) force, pennation angle (θp), physiological cross-sectional area (PCSA) and Q volume were assessed in 10 physically active PD and 10 healthy control (CTRL) individuals matched for age, sex and daily energy expenditure (DEE) profile. No significant differences were observed between PD and CTRL in MVC (142±85; 142±47Nm), Q volume (1469±379; 1466±522cm3 ), PCSA (206±54; 205±71cm2 ), θp (14±7; 13±3rad) and voluntary muscle-specific torque (MVC/PCSA [67±35; 66±19Nmcm-2 ]). Daily calories and MVC correlated (r=0.56, P=.0099). However, PD displayed lower maximal voluntary activation (MVA) (85±7; 95±5%), rate of torque development (RTD) in the 0-0.05 (110±70; 447±461Nms-1 ) and the 0.05-0.1s (156±135; 437±371Nms-1 ) epochs of MVCs, whereas RT normalized for PCSA was higher (35±14; 20±6Nmcm-2 ). Physically active PDs show a preserved strength of the lower limb. This resulted by increasing skeletal muscle contractility, which counterbalances neuromuscular deterioration, likely due to their moderate level of physical activity.

Tax Revenue, Tax Reform and Government Expenditure: The Case of Nigerian Economy (1994 – 2017)

The objective of this study is to empirically investigate the effect of tax revenue and years tax reforms on government expenditure in Nigerian. Tax revenue were explained using custom and excise duties, company income tax, value-added tax and tax reforms explained by the years in which reforms took place measured by dummy variables as proxies. In conducting this research, an annual time series data from central bank statistical bulletins and Federal Inland revenue Service of Nigeria spanning from 1994-2017 were employed. The data were tested for stationarity using the Augmented Dicker-Fuller Unit Root Test and found stationary at first difference. The Johansen co-integration test was also conducted and showed that the variables are co-integrated at the 5% level, which implied that there is a long-run relationship between the variables in the model. The presence of co-integration spurred the use of vector error correction model and VEC granger causality to determine the effects and decision for the study objective. Findings revealed that Customs and Excise Duties has positive (3.96) and significant (-8.38) impact on government expenditure at 5% level of significance (t=8.38&gt;1.96), Company Income Tax has negative (-1.25) and significant (2.98) impact on government expenditure at 5% level of significance (t=2.98&gt;1.96), Value added tax has positive (8.54) and significant (3.90) impact on government expenditure at 5% level of significance (t=3.90&gt;1.96) and Tax reforms periods has negative(-3.52E+12) and significant (8.39) impact on government expenditure at 5% level of significance (t=8.39&gt;1.96). The study thus concluded that tax revenue and tax reforms significantly affect the Nigerian economy with the direction of causation running from government revenue to government expenditure, supporting the revenue-spend or tax-spend hypothesis. It was recommended while seeking to increase its revenue base via tax should also increase their expenditure profile to create a balance with the tax revenue and every other tax reform should be geared towards this balance.

Internet Shutdown: Is It Violation of Fundamental Rights?

Internet shutdowns are now on the increasing. In countries where more citizens depend on social networking networks and mobile payment services, the consequences of network failures are incredibly harsh. These disturbances impact a country's total expenditure profile, hinder economic development, threaten the digital economy's supply chain, and contribute to democratic demobilization and self-censorship. This paper objectively examines the influence of internet shutdowns on communities focused on specific Kashmir instances. Internet shutdowns have been commonplace as demonstrated by the pace at which the two governments utilized such communicative raptures and attacks to stifle the free flow of media, freedom of speech and freedom of expression. This paper seeks to analyze the results. In addition to the short-term consequences, there are also long-term impacts that linger even after restored online and social networking sites. It further seeks to push past the divisive discussion and consider solutions to the closure including turn it going and switch it off. We also explore the scope of regulation as it comes to shutdowns being enforced and executed.

Commentary on: "The Presence of Active Brown Adipose Tissue Determines Cold-Induced Energy Expenditure and Oxylipin Profiles in Humans".

Commentary on: "The Presence of Active Brown Adipose Tissue Determines Cold-Induced Energy Expenditure and Oxylipin Profiles in Humans".

Interpretation of China's 2017 health expenditure: a latent profile analysis of panel data.

ObjectiveTo explore the latent structure of health financing and the institutional distribution of health expenditure (focused on hospital expenditure) in provinces, autonomous regions and municipalities of mainland China, and to examine how these profiles may be related to their externalising and internalising characteristics.Study designThe study used panel data harvested from the China National Health Accounts Report 2018.MethodsMainland China’s provincial data on health expenditure in 2017 was studied. A latent profile analysis was conducted to identify health financing and hospital health expenditure profiles in China. Additionally, rank-sum tests were used to understand the difference of socioeconomic indicators between subgroups.ResultsA best-fitting three-profile solution for per capita health financing was identified, with government health expenditure (χ2=10.137, p=0.006) and social health expenditure (χ2=6.899, p=0.032) varying significantly by profiles. Health expenditure in hospitals was subject to a two-profile solution with health expenditure flow to urban hospitals, county hospitals and community health service centres having significant differences between the two profiles (p<0.001).ConclusionsPer capita health financing and health expenditure spent in hospitals have discrepant socioeconomic characteristics in different profiles, which may be attributed to macroeconomic factors and government policies. The study provided new and explicit ideas for health financing and health policy regulation in China.

Structural Changes to Nuclear Energy Industries and the Economic Effects Resulting from Energy Transition Policies in South Korea

The world’s aging fleet of nuclear power reactors faces decommissioning. Because decommissioning is implemented through a series of procedures, and this process changes the links between some industries, its economic impact needs to be investigated. This study compared the economic impacts of three nuclear industry sectors—nuclear generation, nuclear power construction, and nuclear decommissioning—using input-output analysis in South Korea, the first Asian country that has declared a nuclear phaseout. The study also traced changes in the structure of the nuclear industry during the Korean nuclear phaseout and the consequent economic impacts. The study found that the implementation of the nuclear phaseout will lead to a decrease in the induced outputs and the value added of nuclear industries in South Korea; however, this would be offset by deploying more renewable energy. In addition, the temporal impacts on individual sectors vary depending on changes in the number of reactors being decommissioned and the expenditure profile of the nuclear decommissioning sector. The findings call for policy measures that support a soft landing for nuclear industry sectors and related stakeholders, timely development of necessary technologies, and transparency in public communication. This study provides a methodological approach and input structure that can be used for studies in other countries.

Physical activity, time use, and food intakes of rural households in Ghana, India, and Nepal

With more than 820 million undernourished people living in rural areas of low- and middle-income countries (LMICs), ending hunger and ensuring access to food by all is a global priority. In the past few decades, the adoption of technological innovations in the agricultural sector and related crop yield improvements have not led to expected improvements in the nutritional status of rural households in many LMICs. The increased energy expenditure associated with the adoption of productivity-enhancing innovations may provide an important explanation of the disconnect between agricultural productivity enhancements and improved nutritional outcomes. We develop a methodology for generating reliable livelihood energy/calorie expenditure profiles for rural agricultural households using research-grade accelerometer devices. We integrate the data on physical activity and energy expenditure in rural households with data on time-use and food intakes to generate a data set that provides a unique window into rural livelihoods. This can be a valuable resource to analyse agriculture-nutrition impact pathways and improve the welfare of rural and agricultural households.

Drudgery reduction, physical activity and energy requirements in rural livelihoods

Low and middle-income countries in Asia and Africa have been witnessing a process of rural transformation, characterised by rising agricultural productivity, commercialisation of agriculture, improved infrastructure and access to services, over several decades. However, there is little empirical evidence on how this transformation process has affected the patterns and intensity of physical activity and time use in rural livelihoods. The lack of empirical evidence can be attributed to the constraints in accurate measurement of physical activity and energy expenditure in the context of free-living populations. Using wearable accelerometry devices, we develop robust energy expenditure profiles for men and women in rural households for two case studies in India and Ghana. An innovative feature of this study is the integration of data on energy expenditure (derived from accelerometers) with data on time-use, which has hitherto not been feasible in observational studies of rural populations. Using the data on physical activity, energy expenditure and time use from the case studies, we examine the impact of drudgery reduction- the substitution of less intense for more intense activities – on energy requirements for men and women in rural households. Our results show that drudgery reduction can have large effects on human energy (calorie) requirements, with an hour of drudgery reduction reducing energy requirements by 11–22 % for men and 13–17 % for women in Ghana and India. There are significant gender differences in energy expenditure patterns and drudgery reduction effects vary by socio-demographic characteristics and endowments of households. Our results suggest that drudgery reduction can offer rural households an important route to improved nutritional status. At the same time, drudgery reduction can lead to increased incidence of overweight and obesity for some segments of the population. The design of development interventions needs to explicitly consider the effects on nutrition and well-being through the energy expenditure dimension.

Juxtaposition of Different Machine Learning Techniques for Improved Time Series Classification

An essential type of TS analysis is classification, which can, for instance, advance energy load forecasting in smart grids by discovering the varieties of electronic gadgets based totally on their strength expenditure profiles recorded by way of computerized sensors. Such applications are very often characterised by using (a) very lengthy TS and (b) extensive TS datasets needing classification. but, current techniques to time series classification (TSC) cannot deal with such facts volumes at desirable accuracy. WEASEL (Word ExtrAction for time SEries cLassification), a novel TSC method which is each rapid and unique. Like different today's TSC techniques, WEASEL modifies time collection into characteristic vectors, the use of a sliding-window approach, which is then surpassed via a device getting to know classifier. Our approach here is the amalgamation of Distance-specific approaches such as DTW alongwith feature-specific approaches namely SAX and WEASEL and hence, this method may be effortlessly prolonged to be used in aggregate with different strategies. specially, we show that once blended with the space measures which include Minkowski distance measures, DTW, SAX and PAA, it outperforms the previously known methods.

The Impact of Public Sector Restructuring On the Economy

This research examined the impact of public sector restructuring on the economy. Secondary source of information was used for the study. The findings from the study shows that public sector restructuring draws our attention to the issues affecting the smooth implementation of restructuring efforts especially in the developing countries. The specific objectives of the study are to examine the attainment of the planned resource allocation and the economy, the relationship between efficiency and booming economy, the relationship between functional organization and the relationship between accurate source of capital formation and the economy. Content method o data analysis was adopted to elicit data for this study. The paper revealed, among other things that the public sector had over the years been weakened with an over expanded public expenditure profile, persistent deficits financed by domestic and external borrowing with resultant high debt service burden, breakdown of the traditional instruments of control leading to corruption and misappropriation of funds, incidence of ghost workers, poor costing of programmes and projects, a large portfolio of abandoned/on-going projects especially in efficient and wasteful parastatals. Not only that the system has accumulated pension arrears but some states and agencies of the federal government are beginning to accumulate salary arrears and payments due to contractors and suppliers. Amidst these challenges, public sector restructuring is a demanding task and should not be seen as a quick solution for problems militating against our national development. It was recommended among others that the it is advisable to eliminate duplication of organizations to save cost and to channel the resources to other project.

The Impact of Public Sector Restructuring On the Economy

This research examined the impact of public sector restructuring on the economy. Secondary source of information was used for the study. The findings from the study shows that public sector restructuring draws our attention to the issues affecting the smooth implementation of restructuring efforts especially in the developing countries. The specific objectives of the study are to examine the attainment of the planned resource allocation and the economy, the relationship between efficiency and booming economy, the relationship between functional organization and the relationship between accurate source of capital formation and the economy. Content method o data analysis was adopted to elicit data for this study. The paper revealed, among other things that the public sector had over the years been weakened with an over expanded public expenditure profile, persistent deficits financed by domestic and external borrowing with resultant high debt service burden, breakdown of the traditional instruments of control leading to corruption and misappropriation of funds, incidence of ghost workers, poor costing of programmes and projects, a large portfolio of abandoned/on-going projects especially in efficient and wasteful parastatals. Not only that the system has accumulated pension arrears but some states and agencies of the federal government are beginning to accumulate salary arrears and payments due to contractors and suppliers. Amidst these challenges, public sector restructuring is a demanding task and should not be seen as a quick solution for problems militating against our national development. It was recommended among others that the it is advisable to eliminate duplication of organizations to save cost and to channel the resources to other project.