ABSTRACT
The purpose of this research was to access
budgetary controls in the public sector of the economy. This was achieved by
determining i. If there is due process of internal check in the government ii.
If the administrative controls are effective and adequate iii. If audit units
possess a relative independence The field study approach was adopted in which
data was collected from heads of Accounts/Audit department through the use of
questionnaire, personal interview etc. The main finding of this research work
includes: Budgetary control can increase productivity or performance in work
places.2) Government expenditures conform to lay down plans if budgetary
control is applied. 3)Audits units are very effective in preventing frauds and
other irregularities if they are independent. 4) The auditor-general is
custodian and "Watch-Dog" of budgetary control in government 5)
Morale in the public service is moderate V 6) The rejection of all but the
second hypothesis In light of these findings, the following recommendation and
conclusions were made among others; i. The government department should be encouraged
to keep proper records of transactions to enhance efficient financial
management in the public sector. ii. Qualified accounts should be employed in
the state public service iii. Better management and leadership style should be
adopted while motivating workers. This will surely improve civil servant morale
iv). Limit of authority to incur expenditure (AlE) should be enforced or
specified for each officer controlling vote. v. Public account committee, audit
alarm committee, public account implementation tribunal should be made
functional.
ENWEREUZO, I (2021). Budgetary Control: A Tool For Financial Management In The Public Sector In Nigeria (A Case Study Of Abia House Of Assembly). Mouau.afribary.org: Retrieved Nov 02, 2024, from https://repository.mouau.edu.ng/work/view/budgetary-control-a-tool-for-financial-management-in-the-public-sector-in-nigeria-a-case-study-of-abia-house-of-assembly-7-2
IKENNA, ENWEREUZO. "Budgetary Control: A Tool For Financial Management In The Public Sector In Nigeria (A Case Study Of Abia House Of Assembly)" Mouau.afribary.org. Mouau.afribary.org, 04 Aug. 2021, https://repository.mouau.edu.ng/work/view/budgetary-control-a-tool-for-financial-management-in-the-public-sector-in-nigeria-a-case-study-of-abia-house-of-assembly-7-2. Accessed 02 Nov. 2024.
IKENNA, ENWEREUZO. "Budgetary Control: A Tool For Financial Management In The Public Sector In Nigeria (A Case Study Of Abia House Of Assembly)". Mouau.afribary.org, Mouau.afribary.org, 04 Aug. 2021. Web. 02 Nov. 2024. < https://repository.mouau.edu.ng/work/view/budgetary-control-a-tool-for-financial-management-in-the-public-sector-in-nigeria-a-case-study-of-abia-house-of-assembly-7-2 >.
IKENNA, ENWEREUZO. "Budgetary Control: A Tool For Financial Management In The Public Sector In Nigeria (A Case Study Of Abia House Of Assembly)" Mouau.afribary.org (2021). Accessed 02 Nov. 2024. https://repository.mouau.edu.ng/work/view/budgetary-control-a-tool-for-financial-management-in-the-public-sector-in-nigeria-a-case-study-of-abia-house-of-assembly-7-2