ROLE OF BUDGETING IN THE PUBLIC SECTOR OF THE NIGERIA ECONOMY (A CASE STUDY OF NKANU WEST LOCAL GOVERNMENT AREA)

ABSTRACT  This research work was carried out on the Role of Budgeting in the public sector of Nigerian Economy with particular reference to Nkanu west Local Government Area. This study is divided into five chapters, each dealing with particular aspect of the study. Chapter one covered general introduction and overview of the subject including the statement of problem which is the fact that budget are made for development projects in the Local Government every year.  But this development projects is the Local Government Projects in the Local Government are not fully executed.  It also include the objective of the study which is to ascertain how far the Local Government adheres to its approved budget estimates a formulation of the hypothesis which include that the activities of the budget review committee is responsible for poor budget formulation and implementation in Knanu West Local Gov. Area.  The chapter also dealt on the limitation of the study which include the fact that the researcher found it very difficult to obtain the approved budget estimate of the Local Government Area for this year. Chapter two dealt on the review of related literature on the subject matter.  The subject of chapter three was research methodology which describe the research population and sample, source of data, instrument for data collection which are oral interview and questionnaire, method of data analysis which is through the use of chi-square. Chapter four was on the presentation and analysis of data.  Data collection were critically analyzed and discussed relative to the problem stated in chapter one.  The data collected upheld the hypothesis. Chapter five was on the summary of the findings, recommendations which include that top management should display its total commitment to the success of each budget from its planning to the implementation.  It was concluded that when budgets are made, they are supposed to be adhered to and ensure that it acts as a guide to management. 
TABLE OF CONTENTS  Title PageII Approval Page III Dedication IV Acknowledgement V AbstractVII List of Table Table of contents IX
CHAPTTER ONE  1.1Introduction 1 1.2Statement of problem 5 1.3Objective of study 6 1.4Research hypothesis 7 1.5Research questions 8 1.6Significance of the study 9 1.7Scope and Limitation of the study 9 1.8Operational definition of terms 10 CHAPTER TWO  2.0Review of related literature 13 2.1History of budgeting 13 2.2The concept of budgeting15 2.3Types of budgeting 20 2.4Techniques of budgeting 26 2.5Budget preparation 30 2.5.1Principal/key Limitating budget factor 31 2.5.2The manual and Time Table33 2.5.3The budget committee 35 2.5.4The budget process 36 2.6Administration of budget 38 2.7Human factors in budgeting40 2.8Relevance of review to the study notes 43 2.9Budgeting Techniques use in Nkanu West LGA44
CHAPTER THREE 
3.0Research Methodology 49 3.1Population and sample 49 3.2Source of data 50 3.3Instrument for data collection 51 3.4Distribution and collection of questionnaire 52 3.5Method of data analysis 53
CHAPTER FOUR  4.0Presentation and analysis of data 56 4.1Presentation of data 56 4.2Data analysis 57 4.3Testing of hypothesis 67 4.4Summary of data analysis 71
CHAPTER FIVE  5.0Summary of findings, Recommendation and Conclusions  5.1Summary OF Findings 80 5.2Recommendation 82 5.3Conclusion 85 Bibliography87 Appendix A88 AppendixB90