ABSTRACT
The study seeks to examine budgeting
and budget implementation in government establishment in Abia State. The
objectives of the research were to examine causes of increasing rate of poverty
among rural people despite budget implementation, ascertain difficulties in
budget processes and implementation and to examine the impact of budget
implementation on government establishment. In order to achieve these
objectives, primary and secondary data were used. The methodology adopted
involved field survey using structured questionnaires. The data collated were
analyzed using the SPSS 16 package for Microsoft Windows and displaying tables,
percentage frequencies. Multiple regression analysis and Correlation was used
to estimate the hypotheses vis-à-vis E-views 8.0 Statistical package. The
findings of the research included that deviation of the actual expenditure from
budgeted expenditure constituted inefficiency and difficulties in budget
processes and implementation, poor and ineffective budgeting processes adopted
by the Ministry of finance were the major factors responsible for failure of
budgeting and its implementation. From the coefficient of determination,
budgeted expenditure (overhead cost) revealed -2.304, while Annual budget
expenses and administration was -60. 78388 which shows a negative impact. The
paper therefore recommends that budgets should be presented in a clear form and
with sufficient detail to be easily understood by all, budget must follow due
process, be participatory, decentralization of budgeting process should be
subjected to adequate effective control and supervision by a control authority.
Finally for a budget to be implemented, it must meet up with its policies,
objectives and strategies.
OLUOHA, O (2021). Budgeting And Budget Implementation In Government Establishment In Abia State, Nigeria (A Study Of Abia State Ministry Of Finance) . Mouau.afribary.org: Retrieved Nov 02, 2024, from https://repository.mouau.edu.ng/work/view/budgeting-and-budget-implementation-in-government-establishment-in-abia-state-nigeria-a-study-of-abia-state-ministry-of-finance-7-2
ONYINYECHI, OLUOHA. "Budgeting And Budget Implementation In Government Establishment In Abia State, Nigeria (A Study Of Abia State Ministry Of Finance) " Mouau.afribary.org. Mouau.afribary.org, 30 Jul. 2021, https://repository.mouau.edu.ng/work/view/budgeting-and-budget-implementation-in-government-establishment-in-abia-state-nigeria-a-study-of-abia-state-ministry-of-finance-7-2. Accessed 02 Nov. 2024.
ONYINYECHI, OLUOHA. "Budgeting And Budget Implementation In Government Establishment In Abia State, Nigeria (A Study Of Abia State Ministry Of Finance) ". Mouau.afribary.org, Mouau.afribary.org, 30 Jul. 2021. Web. 02 Nov. 2024. < https://repository.mouau.edu.ng/work/view/budgeting-and-budget-implementation-in-government-establishment-in-abia-state-nigeria-a-study-of-abia-state-ministry-of-finance-7-2 >.
ONYINYECHI, OLUOHA. "Budgeting And Budget Implementation In Government Establishment In Abia State, Nigeria (A Study Of Abia State Ministry Of Finance) " Mouau.afribary.org (2021). Accessed 02 Nov. 2024. https://repository.mouau.edu.ng/work/view/budgeting-and-budget-implementation-in-government-establishment-in-abia-state-nigeria-a-study-of-abia-state-ministry-of-finance-7-2