TABLE OF CONTENT
Title page i
Approval page ii
Table of content V
CHAPTER ONE: INTRODUCTION
- Background to the study 1
- Statement of problem 5
- Objectives Of The Study 7
- Research Questions 8
- Significance of the study 8
- Scope of the study 9
- Limitations of the study 10
- Definition of terms 11
CHAPTER TWO: REVIEW OF RELATED LITERATURE
2.1 Meaning of local government 13
2.2 Meaning of budget 15
2.3 Budgeting and budget implementation in
local government 22
2.4 Principles of budgeting 25
2.5 Budget as an important tool in governance 26
2.6 The Budgetary process in the local government 28
2.7 Problems of local government budgeting in Nigeria 36
2.8 Prospect of Budgeting in Local Government 41
CHAPTER THREE: RESEARCH DESIGN AND METHODOLOGY
3.1 Research design 45
3.2 Area of the study 46
3.3 Population of the study 46
3.4 Determination of sample size 46
3.5 Research instrumentation 48
3.6 Validity of the research instrument 48
3.7 Reliability of the research instrument 49
3.8 Methods of data presentation and analysis 49
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
- Data presentation and analysis and interpretation 52
CHAPTER FIVE: SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSION
- Summary of findings 57
- Recommendations 59
- Conclusions 61
It is the aim of this study to find out the problems, process and prospect that has characterized the budget implementation in the local government administration in Nigeria. This research work has five chapters that contain general discussion in budgeting with its unique comprehensive details as an important tool in governance. The project work is concise with review of related literature examined by other studies as it relates to the application of budgetary concept in the local government administration and also emphasis the circumstances that hinder its implementation dues to join state account and the way forward. Finally the last chapter is based on summary and conclusion on the research and recommendations made by the researcher. If government will put the recommendations made in the study to use there will be accountability, responsibility, suitability and transparency in budgeting in local government administration in Nigeria.+
- BACKGROUND TO THE STUDY
Budget is a financial programme of action designed to guide the future operations of an organization. According to Nwosu (1981)“ a budget is financial plan which is intended to provide guide for future events and behavior, in a more general sense, budgeting is concerned with the translation of financial resources, into human purpose”. It may be conceptualized as a series of goals and price tag attached.
According to Wikipedia (2013), the budget of a government is a summary or plan of the intended revenues and expenditures of that government. There are three types of government budget;
- The operating or current budget
- The capital or investment budget and
- The cash or cash flow budget
(Encyclopedic dictionary of public Administration, online).
According to Omebogu, (2012), the inherent values or benefits in budgeting have not been fully drawn by our country in that the nation is still socio-economically backward. For instance the battle against poverty has not actually started in our rural communities and are in deplorable shape, the health situation has not improved, our education policy has not be implemented (free education), the standard of living of the average Nigeria is nothing to write home about, to mention but a few.
All these are sufficient indications that out national budgets all this years leave much to be desired than to achieved; because if the budgets are appropriately made and implemented all this factors will be successfully achieved. It was observed by researchers that the major problems of budgeting system in local government are a major problem because it third tier in government and it area of coverage is very remote.
Local government administration is one of the efforts of the federal government of Nigeria to bring government influence to the rural dwellers.
Udi Local Government Area of Enugu State is one of the Seven Hundred and Seventy Four (774) Local Government Areas in Nigeria.
- STATEMENT OF THE PROBLEM
Budget has now been reduced to mere yearly rituals. Early in the year so much noise is made concerning the budget, hopes of the people are raised for a better tomorrow but soon nothing will be heard about the implemented budget presented. Yet another year, a similar thing happens. (Ogudele, 2006).
According to Nwoko (2001) a huge sum of money has been spent outside budgetary allocations over the years, yet budgeting policies are not implemented. For instance, in Nigeria to be precise, since after their independence in 1960, budget has been made to develop agriculture which was their centre of trade back in 1940’s. In the Nigeria polity, though good budget might be made but are very poorly implemented.
Other causes of problems of budgeting include, lack of adequate knowledge to prepare and implement budget, laxity by the ministry in the implementation of budget, mismanagement of fund, insufficient fund to carryout budget activities, lack of monitoring of the activities of budget implementation. This is evident in the unprofessional and shabby ways by which budget is carried out in the ministry.
- OBJECTIVES OF THE STUDY
The main objective of this work is to examine budgeting system in local government administration in Nigeria with emphasis on Udi local government area. Other specific objective includes:
- To provide information on local government budgeting and problems associated with it
- To examines the sources of finance of the local government and its autonomy considering the nature of fiscal federalism in the country.
- To investigate the difficulties in budget process and implementation in Nigeria with emphasis on the local government.
- To determine how the local government should overcome its problems of interference from both the federal and state governments.
- RESEARCH QUESTIONS
The following research questions were obtained from the administrative section to enhance this research work to the standard expected:
- Is budgeting system of local government administration in Nigeria effective?
- Are there problems associated with local government budgeting in Udi local government area?
- Does Udi local government has sources of financing its activities?
- Do you think that local government can overcome its problems of interference from both the federal and state governments?
- SIGNIFICANCE OF THE STUDY
- The significance of the study lies in the facts that the findings will help the management staff of Udi local government area will come to realize the need of the budgeting in local government administration in Nigeria.
- The study shall be useful to any researcher in the field of public administration as concise details in the future.
- The study will highlight that importance and relevant of budgeting as an important tool to economic development and growth not only to Udi local government but the entire local government in Nigeria as a whole.
1.6 SCOPE OF THE STUDY
The scope of this study is very wide if it has to be carried out in all local government in Nigeria. The study is limited to Udi local government area, based on the fact that there is no time and material resources to see to the whole nation. This study is limited to (Udi L.G.A, in Enugu state).
1.7 LIMITATION THE OF STUDY
Below were some of the constraints encountered;
- Respondents Attitude: It was very few respondents that gave me audience in this regard. Most of the staff approached was not co operative in giving their view as required by the structured questionnaire.
- Time: The time allocated to this project was inadequate which many institutions were on strike and the possibility of using their libraries was not available.
- Finance: There is no doubt that finance was a major constraint. Presently the like in petroleum products gave rise to increase of transportation fare and photocopying of relevant materials.
1.8 DEFINITION OF TERMS
- Budget: It is the financial statement of the sources (revenue) and uses (expenditure) of fund of the government it is prepared by the ministry of finance and then presented to the parliament for discussion and approval.
- Local Government: It is the type of government that helps either the federal or state government to carry out effective administration of the country at the grass-root level.
- Revenue: It is the government income. It is the money realized by the government to meet its current expenditure.
- Expenditure: It is the general expenses.
Omebogu U. I. (2012).Issues on Budget in Nigeria. Enugu,
Nwosu (1981). The Nigeria Accountant: A Case in Support of
Internal Auditors. Lagos, New Academy Publishers
Bay Ernest (1981). The Nigeria Accountant a Case in Support
of Internal Auditors. Lagos: New Academy Publishers
Cyril S and Weiighrich S.V. (2000). Management Seventh
Edition. Califorina: Mc Graw Hill Ltd
Henry, N. (2009). Public Administration and Public Affairs:
(second edition). Enugu, Hex Publishers
Hatry H. P (2004). Status of PPBS in Local Governments in the
United States. Washington D.C: Urban Institute)
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