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This research work is on budgeting in the management of public Institutions using Ministry of Works and Housing Enugu State as a case study.  The researcher used both primary and secondary data sources. The primary data included the use of questionnaires, observations and interview.  The research design was essentially descriptive to ease the study. Data were presented, analyzed and interpreted using simple percentages.     Findings were made which included notably that the ministry of Works and Housing Enugu carries out routine or yearly budgeting exercise which where not fully implemented. There have been frequent administrative changes in the ministry and that had affected budgeting adversely, that the public influence budgeting in the ministry and that budget implementation is not taken seriously by the ministry. Based on the findings recommendations were accordingly made. They were that budgeting should not be a mere yearly ritual exercise devoid of seriousness and commitment, that administrators of the ministry should not be changed too often to avoid its adverse affects. Public influence on the budgeting should be encouraged and that the implementation of budgets should be given priority that budgeting principles ought to be observed by public institutions to enable the desired changes or transformation to take place



















Title Page –     –      –      –      –      –      –      –      –      -ii

Table of content     –      –      –      –      –      –      –      -iii

Certification page    –      –      –      –      –      –      –      -iv

Dedication-     –      –      –      –      –      –      –      –      -v

Acknowledgement   –      –      –      –      –      –      -vi

Abstract- –      –      –      –      –      –      –      –      -vii

Table of Content-    –      –      –      –      –      –      –      -viii


1.0  Background of the study –      –      –      –      –      -1

1.1  Statement of problem     –      –      –      –      –      -2

1.2  Objective of the study    –      –      –      –      –      -4

1.3  Research Questions –      –      –      –      –      -4

1.4  Significance of the study –      –      –      –      -5

1.5  Scope of the Study- –      –      –      –      –      -5

1.6  Limitation of the Study-  –      –      –      –      –      -5

1.7  Definition of Terms  –      –      –      –      –      -7




2.0  Concept and Definition of Budget   –      –      –      -9

2.1  Elements of Budget –      –      –      –      –      -11

2.2  Types of Budget     –      –      –      –      –      –      -14

2.3  Techniques and Tools for Budgeting –      –      -14

2.4  Government Revenues and Expenditure –      –      -22

2.5  Annual Estimates    –      –      –      –      –      –      -24

2.6  The Budget Cycle    –      –      –      –      –      –      -29

2.7  Deficiencies of the Traditional Budgeting –      –      -35




3.0  Research Design and Methodology –      –      –      39

3.1  Research Design     –      –      –      –      –      –      40

3.2  Sources of Data Collection      –      –      –      –      40

3.3  Method of Data Collection      –      –      –      –      41

3.4  Location of the Study     –      –      –      –      –      42

3.5  Population of the Study   –      –      –      –      –      42

3.6  Sample and Sampling Technique    –      –      –      43

3.7  Instrumentation     –      –      –      –      –      –      45

3.8  Instrument Rate of Return      –      –      –      –      46

3.9  Establishment of Validity of the Instrument   –      46

3.10 Establishment of Reliability of the Instrument –      47

3.11 Method of Data Analysis  –      –      –      –      48



4.1  Presentation of Data       –      –      –      –      –      49

4.2  Analysis of Data      –      –      –      –      –      –      50



5.1  Summary of Findings      –      –      –      –      –      54

5.2  Recommendation    –      –      –      –      –      –      55

5.3  Conclusion      –      –      –      –      –      –      –      55












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.

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;

  1. The operating or current budget
  2. The capital or investment budget and
  • The cash or cash flow budget

(Encyclopedic dictionary of public Administration, online).

According to Omebogu, 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 in the public institutions is that most public officials have been unable to make calculation needed for substantial changes in the programmes of their respective department’s policies.

Some forms of budgeting system have not been able to serve as adequate basis for decision making at each level of management and they have not helped the management to control and appraise performance of various programmes, project activities and schemes.


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 1996).

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 prescribed, since after their independence in 1960, budget has been made to develop agriculture which was their centre of trade back in 1940’s.  They discovered oil but till date, budget has been insignificantly implemented. 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. Budget however, is seen as a routine activity or action that needs no innovation or professionalism. Be that as it may, this syndrome affects budgeting in the ministry.

The above problems which are obvious, spurred the researcher into carrying out an investigations on what could be adopted in order to enhance the preparation of budget and it implementation so that it’s objectives could be achieved, Enugu State Ministry of works and Housing, Enugu.


The research has been designed to look into budgeting in the management of public institution using the ministry of works and housing as a case study.

In more specific terms, the objectives of the study include:

  1. To determine whether the ministry prepares annual budget.
  2. To find out how frequent changes of the administration in the ministry may affect the budgeting process.
  3. To ascertain the extent by which the public influence the budgeting process.
  4. To find out if budget which an administrative instruments is capable of transforming public institutions management.


The following research questions have been drawn as a guide to the study

  1. The ministry of works and housing Enugu, prepare annual budget?
  2. Does frequent changes of administrators in the ministry affect the budgeting process ?
  3. The Public influence the budgeting process?
  4. Can budget as an administrative instrument capable of transforming the ministry?


This study has a lot of significance in the sense that it represents a symbol of academic achievement as having contributed to the already record of research in management science.  The study shall be useful to the colleagues of the researcher and the entire students in the field of the study in future.

The research shall be relevant in Public Administration as a whole and budget experts in various ministries and department as it shall assist them in carrying out their budgeting duties.  The policy makers shall derive immense benefit from the study as it shall serve as a guide to them.


The scope of the study on budgeting in the management of public Institution is narrowed down to Enugu State ministry of works and housing.

Furthermore, this study was centered on the effectiveness as well as the problems of budgeting in the management of public institutions.


The researcher has encountered so many difficulties in the course of the work.   Some of them have been discussed below:

Against this background most of the workers were afraid to disclose some relevant information to the researcher as some of the staff claimed that disclosing certain information to the researcher will be an offence to the ministry.

Again, a few of the respondents were not willing to fill the questionnaire, while some of the respondents declined returning their filled questionnaires.

Time constraint was another factor, for a well thorough job, more time would have being allowed to carryout the project because the researcher have to read for her exams, do some jobs to be paid to enable her carryout the financial activities needed by the project as well as carryout other personal duties.

Insufficient fund, a lot of money was needed to pay transport fares to and from the ministry of works and housing, Enugu, pay for the production of the questionnaire, pay for the printing and binding of the project as well as the reprint of the corrected versions.

Sometimes, when the researcher tries to browse out some needed information from the net, internet does not provide such information due to bad communication network. This is  to mention but a few.



  1. Accountability: Accountability is the efficient adaption of government policies by experienced civil servants through paper utilization of management system and styles in administration of material and financial resources.
  2. Budget Negotiation: The process of arriving at mutual agreement on the provision of a contract. The principle of negotiation applied in several contexts and situation (Kennan and Wilson Nwoke ).
  3. Public Expenditure: It is the action of laying out public money presumably in pursuit of public goals. It is the process by which public money is consumed.














Agwaniru, U. (1998). Issues on Budget in Nigeria. Enugu,

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Internal Auditors. Lagos: New Academy Publishers


Cyril S and Weiighrich S.V. (1980) Management Seventh Edition.

Califorina: Mc Graw Hill Ltd


Henry, N. (1980) Public Administration and Public Affairs: (second

edition). Enugu, Hex Publishers


Hatry H. P (1974) Status of PPBS in Local Governments in the

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