ABSTRACT
This study (Impact of budget and budgetaiy control techniques on the performance of Local
Government in Nigeria) a case study of Umuahia north L.G.A is an unportcial One which ha.
to do with the budget on budgetary control techniques as cm instrument of accountabilue aiid
emergency in the performance ofan organization and local Government. ih' state,;ien! 1 ii.
problem is mainly attributed to resources constraint and uncertainty in the econome
situation of the country coupled with increasing inefficiency of Local Gcn:ei-nmenl to camru!
their budget and budgeting techniques in the system. The main objective of the study are to
determine the extent to which traditional budgeting effect the performance of Umuahia North
L. G.A, to determine the extent to which performance budgeting affect the perfOrmance of
Umuahia North an lastly to determine the extent to which zero based budgeting affect the
performance of Umuahia North L. GA. data for this study where collected fmm both primav'
and secondary sources. The primary sources were through questionnaIre i'/;ile the sec'ont/w':
sources 'ii'ere obtained from documented materials and fournals. The ,icoa was (Io(iI1I
using the simple regression and ANOVA (Analysis of variance) and in which oilier siaosiicii
tools were used like 7'- statistics to measure variables. The finding oft/i/s siudy reveals thai
there is high relationship betwveen the independent variable (traditional budgeting,
performance budgeting, and Zero based budgeting) wit/i the dependent variable which is
performance in the Umuahia North L. G.A and that each independent variable have
signficant effect' on the dependent variable. In conclusion budget and budgetary cwitru/
techniques will act as an effective tool for ensuring optbnalily and effectiveness in Umuahiii
North I.. G,A in despite oft/ic various problems of inefficiency and ni sma/!airement. The .ctiu/
recommends that Local Government committee should ensure proactiveness and display
high level of commitment in budget success and also ensure
committed in the preparations of budget in the Umuahia North L. GA.
OBASI, D (2021). Effect Of Budget And Budgetary Control Techniques On The Performance Of Local Government In Nigeria (A Study Of Umuahia North Local Government Area). Mouau.afribary.org: Retrieved Oct 31, 2024, from https://repository.mouau.edu.ng/work/view/effect-of-budget-and-budgetary-control-techniques-on-the-performance-of-local-government-in-nigeria-a-study-of-umuahia-north-local-government-area-7-2
DANIEL, OBASI. "Effect Of Budget And Budgetary Control Techniques On The Performance Of Local Government In Nigeria (A Study Of Umuahia North Local Government Area)" Mouau.afribary.org. Mouau.afribary.org, 04 Jun. 2021, https://repository.mouau.edu.ng/work/view/effect-of-budget-and-budgetary-control-techniques-on-the-performance-of-local-government-in-nigeria-a-study-of-umuahia-north-local-government-area-7-2. Accessed 31 Oct. 2024.
DANIEL, OBASI. "Effect Of Budget And Budgetary Control Techniques On The Performance Of Local Government In Nigeria (A Study Of Umuahia North Local Government Area)". Mouau.afribary.org, Mouau.afribary.org, 04 Jun. 2021. Web. 31 Oct. 2024. < https://repository.mouau.edu.ng/work/view/effect-of-budget-and-budgetary-control-techniques-on-the-performance-of-local-government-in-nigeria-a-study-of-umuahia-north-local-government-area-7-2 >.
DANIEL, OBASI. "Effect Of Budget And Budgetary Control Techniques On The Performance Of Local Government In Nigeria (A Study Of Umuahia North Local Government Area)" Mouau.afribary.org (2021). Accessed 31 Oct. 2024. https://repository.mouau.edu.ng/work/view/effect-of-budget-and-budgetary-control-techniques-on-the-performance-of-local-government-in-nigeria-a-study-of-umuahia-north-local-government-area-7-2