解:∵方程组$ \{\begin{array}{l}3 x+y=9\\3ax+4by=18\end{array}$和$\{\begin{array}{l}4x-y=5\\ax+by=-1\end{array}$有相同的解
∴联立方程组$ \{\begin{array}{l}4 x-y=5\\3x+y=9\end{array}$
解得:$\{\begin{array}{l}x=2\\y=3\end{array}$
把$ \{\begin{array}{l}x=2 \\y=3\end{array}$代入方程$ax+by=-1,$得
$2a+3b=-1,$则$ (2a+3b^{2023}=(-1)^{2023}=-1$