ACCOUNTABILITY AND BUDGET IMPLEMENTATION IN NIGERIA (A CASE STUDY OF DEPARTMENT OF BUDGET AND PLANNING, ENUGU)

ABSTRACT  As a result of rapid increase in the socio-economic problem of this nation and also millions of naira wasted at project sites and the collapse of our economic sector, the writer decided to survey the avenues in which these wasted funds could be curtailed and our economic problems ameliorated.  It was assumed that most of this problem arose as a result of poor budgetary and economic policies implementation for this, the writer introduced the study in chapter one of this thesis with a clear statement of the problems inherent in poor budgetary plans implementation.  In chapter two there was an effort made to give the definition have one thing in common that is budget.  All the definitions have one thing in common that budget is an estimate and refers to the future.  The major causes of non-budgetary implementation are also stated in this chapter. From other related literature, the writer could clearly give on appraisal of the proper accountability in some of our banking sectors.  Here some of these failed banks were used as an example of what accountability should be in our economic sector. Chapter three stated the designed and method of investigation. Chapter four had gone through analyzing all of these data collected, the questions the questionnaire were analyzed one after the other with number and degree respondents that affirmed to a particular answer given and vise visa. Chapter five was the last chapter that contains the findings, conclusions, and recommendations. 
TABLE OF CONTENT  Title pagei  Approval pageii Dedication iii Acknowledgment iv Abstract v Table of content vi List of tables vii
CHAPTER ONE 1.1 Introduction 1 1.2  Statement of problem 2 1.3  Objectives of the study3 1.4  Research questions3 1.5  Research hypothesis 4 1.6  Scope of the study5 1.7  Significance of the study5 1.8  Limitations of the study6 1.9  Definitions of terms 7 References 8
CHAPTER TWO 2.0  Review of related literature 9 2.1  The budget system meaning 9 2.2  Objectives of budget10 2.3  Budgetary procedures 12 2.4  Effect of inflation on budget14 2.5  Politicians political system and budgetary implementation 15 2.6  Budgeting and financial reporting for efficiency economic management in the public sector16 2.7  Salent facts of the 1999 budget16 References 19
CHAPTER THREE 3.0  Research design and methodology 20 3.1  Sources of data20 3.2  Sample size21 3.3  Method of investigation 22 3.4  Method of data analysis 23 1.5  Questionnaire 24
CHAPTER FOUR 4.0  Presentation and analysis of data25 4.1  Presentation, analysis of result and test of hypothesis 25
CHAPTER FIVE  5.0  Summary of findings, conclusion and recommendations 40 5.1  Findings 40 5.2  Conclusion 42 5.3  Recommendation44 References/Bibliography45 Appendix A46 Appendix B47