BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA)

OBAJI IFEP'.d\JYI A. MOUAU/08/ 11805 | 79 pages (15803 words) | Projects

ABSTRACT

Local  government  has historically  provided  services  of importance  to its citizens  in rural  and  urban  areas which include  provision  of basic 'services   like water,  roads, health  facilities,  education,  etc.  of late;  the role  of local  government   in  providing these  services  has attracted  public  concern.   Furthermore,    it  has generated  national crisis  as a result  of increasing  rate of poverty  among  the rural  people.  The chapter one of this  study   is basically  on introduction.   Chapter  two was based  on the view of different  authors;  it  is in this  chapter  that the literature  review  of the study  was done.  This  chapter   articulated   in  the  local   government   administration.     Chapter three  sets data collection,  this is done through  the distributed  of questionnaire   and personal   interview.   In  chapter   four  a11   data  obtained    from  the  field  survey   was presented,  analyzed   and tested.  Resources  of the finding   and discussion    were  fully presented.  From  the above  summary,   one could   discover   that budget  and budgetary control   are  the  major  head  way  to  decision   making   hence  it  helps  in   financial prudence   and  accountability     which   means   that   through   budget   and  budgetary control,   there   would   be   good   planning    an-I    local    government    administration activities  will  be  guaranteed.    In  carrying  out this  study,  data were  collected  from both primary,  and secondary  sources  all the questions  were  analyzed  but two were

tested  using chi-squared  table


TABLE OF CONTENTS

Title.

B. Sc.  Research  Project  Evaluation

Form I.. II

Declaration

Certification v

Dedication VI

Acknowledgement Vil

Table  of contents IX

List  of tables x

Abstract XI


CHAPTER ONE

1.0       Introduction

1.1       Background   To The Study 2

1.2        Statement   Of Problem 5

1.3       Objectives   Of Study  . 6

1.4        Research  Question

1.5       Research  Hypothesis

1.6        Significance   Of The Study 7

1.7        Scope  Of The  Study 10

1.8          Limitation   Of The  Study 10


CHAPTER TWO

2.0 Literature Review 11

2.1.1 Meaning Of Local  Government ii

2.2 Historical   Background   Of Budget 13

2.3 Meaning  Of Budget. 14

2.4 Classification   Of Budget

2.4.1 Budget  Based  On Duration 15

2.4.2 Classification    Based  On Functions 16

2.4.3 Classification   On Nature 20

2.5 Methods Of Budgeting 21

2.5.1 Zero-Based   Budgeting  (ZBB) 21

2.5.2 Programme   Planning  And Budgeting System  (PPBS) 24

2.5.3 Incremental   Budgeting    , 2G

2.6 Manner  Of Budget   Pre~ara'.ioo 26

2.7 Preparation Of Typical  Budget 27

2.7.1 Budgeting   Administrat   on 27

2.8 'Condition   For  Success     l  Budgeting System 30

2.9 Principles   Of Budgeting 30

 2.10        Budgeting   And Budget  Implementation   In Local  Government·                                      32


CHAPTER  THREE

3.0 Research  Methodology 35

3.1 Research  Design 35

3.3 Pollution   Of The  Study 35

3.4 Sample  And  Sampling  Techniques 35

3.5 Sources  Of Date  Selection 36

3.5.1 Primary  Data  Source 37

3.5.2 . Secondary   Data  Sources '37

3.6 Data  Collection,   Instruments   And Procedure 37

3.6.1 Personal  Interview 38

3.6.2 Questionnaire 38

3.6.3 Validity  And Reliability   Of Instrument 39

3.7. ·            Data Analysis 40

3.7.1    Table  Of Figure  And Percentage   Analysis                                                                         40

3.7.2     Statistical  Technique   Use   For Analysis:                                                                            40

3.7.3     Test  Of Hypothesis                                                                                                                  41


CHAPTER FOUR

4.0        Data  Presentation,   Analysis  and Discussion                                                                       44

4.1      '    Introduction                                                                                                                               44

4.1 Presentation   of Data 46

4.2 Analysis  of Data 54

4.3 Hypothesis   Testing 54

4.3.1 Testing· for hypothesis 54

4.3.2 Testing  for hypothesis 54

4.3.3 Testing  for hypothesis 54


CHAPTER FIVE

5.0 Summary,   Conclusion   and Recommendation 55

5.1 Summary  of the Study 55

5.2 Recommendation 57

5.3 Conclusion 5

REFERENCE

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APA

OBAJI, 1 (2020). BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA). Mouau.afribary.org: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/budgeting-and-budgetary-control-as-instrument-of-financial-prudence-and-accounta-bility-a-study-of-ikwuano-local-government-area-abia-state-nigeria

MLA 8th

11805, OBAJI. "BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA)" Mouau.afribary.org. Mouau.afribary.org, 02 Apr. 2020, https://repository.mouau.edu.ng/work/view/budgeting-and-budgetary-control-as-instrument-of-financial-prudence-and-accounta-bility-a-study-of-ikwuano-local-government-area-abia-state-nigeria. Accessed 24 Nov. 2024.

MLA7

11805, OBAJI. "BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA)". Mouau.afribary.org, Mouau.afribary.org, 02 Apr. 2020. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/budgeting-and-budgetary-control-as-instrument-of-financial-prudence-and-accounta-bility-a-study-of-ikwuano-local-government-area-abia-state-nigeria >.

Chicago

11805, OBAJI. "BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA)" Mouau.afribary.org (2020). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/budgeting-and-budgetary-control-as-instrument-of-financial-prudence-and-accounta-bility-a-study-of-ikwuano-local-government-area-abia-state-nigeria

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