The study looked at how State governments in Nigeria managed their money from 1999 to 2017. They used a method called Generalized Method of Moments to see how the governments reacted to changes in fiscal policy. The results showed that the State governments in Nigeria tend to spend more money when times are good and cut back when times are tough. This means that their fiscal policy is closely tied to the ups and downs of the economy. The study suggests that the government should step in to help the economy during hard times and tighten the purse strings when things are going well.