ABSTRACT

 This study was designed to examine the impact of budgetary control on the performance of public sector service (a study of Ukwa-East L.G.A of Abia State). Since resources are relatively scare and limited, any one involved in some way in their management is necessary concerned with the effective equalization of resources available to her discharging the economic functions for which she is responsible. Budgetary control becomes the most tactical instrument for both used to collect the research data such as research design, sampling procedure questionnaire, data collection and other sources of data. Based on the findings, conclusion and recommendations any organization without plan or budget may find it difficult if not impossible, to succeed. One important finding is that when the budget is not co-ordinate, corporate efficiency is reduced and so over all cooperation performance is hampered. In conclusion, the good performance of the organization over the year is finally attributed to employment of these tools in the process of making human and material resources. It was observed from this study that the organization still has optimum benefit inherent in the system. Base on my finding, the research recommended that management must ensure that the established targets are not only realistic in nature but they are actually achievable. This is because if the establishment target is considered to be too high, then it will encourage less frustration. On the other hand, if the establishment target is too low then it may encourage labour abuse. More so, fte forecasting mechanism of the organization should be sharpened so that the esultant budget target would be realistic.