BUDGETING IN LOCAL GOVERNMENT SYSTEM IN NIGERIA: PROCESS, PROBLEMS AND PROSPECTS (A CASE STUDY OF UDI LOCAL GOVERNMENT AREA)

ABSTRACTIt is the aim of this study to find out the problems, process and prospect that has characterized the budget implementation in the local government administration in Nigeria.  This research work has five chapters that contain general discussion in budgeting with its unique comprehensive details as an important tool in governance. The project work is concise with review of related literature examined by other studies as it relates to the application of budgetary concept in the local government administration and also emphasis the circumstances that hinder its implementation dues to join state account and the way forward.  Finally the last chapter is based on summary and conclusion on the research and recommendations made by the researcher.  If government will put the recommendations made in the study to use there will be accountability, responsibility, suitability and transparency in budgeting in local government administration in Nigeria. 
TABLE OF CONTENT
Title pagei Approval pageii Dedication iii Acknowledgementiv Table of contentV Abstract  vi CHAPTER ONE: INTRODUCTION 1.1Background to the study1 1.2Statement of problem5 1.3Objectives Of The Study        7 1.4Research Questions        8 1.5Significance of the study8 1.6Scope of the study9 1.7Limitations of the study10 1.8Definition of terms11 References 
CHAPTER TWO:  REVIEW OF RELATED LITERATURE 2.1Meaning of local government13 2.2Meaning of budget15 2.3Budgeting and budget implementation in  localgovernment       22 2.4Principles of budgeting25 2.5Budget as an important tool in governance26 2.6The Budgetary process in the local government 28 2.7Problems of local government budgeting in Nigeria 36 2.8Prospect of Budgeting in Local Government 41 Reference 
CHAPTER THREE:  RESEARCH DESIGN AND METHODOLOGY 3.1Research design45 3.2Area of the study46 3.3Population of the study  46 3.4 Determination of sample size46 3.5Research instrumentation48 3.6Validity of the research instrument48 3.7 Reliability of the research instrument49 3.8Methods of data presentation and analysis 49 References
CHAPTER FOUR:  DATA PRESENTATION AND ANALYSIS  4.1Data presentation and analysis and interpretation52  References
CHAPTER FIVE:  SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSION 5.1Summary of findings57 5.2Recommendations59 5.3Conclusions61 Bibliography