BUDGET AND BUDGETARY CONTROL AS TOOL FOR ACCOUNTABILITY FOR GOVERNMENT PARASTATALS

TABLE OF CONTENT Title Page i Approval page ii Dedication iii Acknowledgement iv Abstract v CHAPTER ONE 1.0 Introduction 1 1.1 Background of the study 1 1.2 Statement of the problem 4 1.3 Objectives of the study 4 1.4 Research Question 5 1.5 Hypotheses of the study 5 1.6 Significant of the study 6 1.7 Scope and Limitation - 7 1.8 Definition of terms 8 Reference 9 viii CHAPTER TWO 2.0 Review of related literature 10 2.1 Budgeting and budgets 10 2.2 Typology of budgets for planning and control 19 2.3 Features of budget 21 2.4 Fundamentals of budgeting and budget Administration 28 2.5 Preparation of budgets 29 2.6 Budgeting controls 37 2.7 Innovation in the area of budget Zero- Based Budgeting (ZBB) 42 2.8 Enugu State housing development corporation Historical background 50 References CHAPTER THREE 3.0 Research design and methodology 55 3.1 Research design 55 3.2 Source of data 56 3.3 Research instrument 57 3.4 Reliability/ validity of research instrument 58 3.5 Population of the study 58 ix 3.6 Sample size/ technique 59 3.7 Administration of research instrument 61 3.8 Method of data analysis 61 3.9 Decision criterion for validation of hypotheses 62 CHAPTER FOUR 4.0 Data presentation & analysis 64 4.1 Data presentation 64 4.2 Testing of hypothesis 83 CHAPTER FIVE 5.0 Summary of findings, conclusion and Recommendation 95 5.1 Summary of findings 95 5.2 Conclusion 96 5.3 Recommendations 97 Bibliography Appendix