THE ROLE OF BUDGETING IN THE MANAGEMENT OF PUBLIC INSTITUTIONS: (A CASE STUDY OF FEDERAL MINISTRY OF WORKS AND HOUSING, ENUGU)

ABSTRACT It is now a common knowledge that budgeting plays an invaluable role in our public institutions. However, this administrative tool has hardly been used widely by the institutions and as a result the desired transformation or change which budget would have effected in the society has not been achieved. The researcher used both primary and secondary data sources the primary data included the use of questionnaire, observations and interview to mingle with the staff of ministry of works and Housing Enugu whereby certain observations on the study were taken note of.  The researcher used both primary and secondary data sources. The Secondary source of data collection (Literature review) enabled the researcher to read as much materials that have been written on the subject matter as possible. It enabled the research to draw the theoretical frame works research questions etc.  The research design was essentially descriptive to ease the study. Data were presented, analyzed and interpreted using simple percentages.   From the data analyzed, findings were made which included notably that Federal ministry of works and housing Enugu carried out routine or yearly budgeting exercise which where not fully implemented.  Based on the findings recommendations were according made.
TABLE OF CONTENTS COVER PAGEI TITLE PAGEII APPROVAL PAGEIII DEDICATIONIV ACKNOWLEDGEMENTV ABSTRACTSVI TABLE OF CONTENTSVII
CHAPTER ONE:  INTRODUCTION 1.1BACKGROUND AND NEED OF THE STUDY1 1.2STATEMENT OF THE PROBLEM6 1.3OBJECTIVE OF THE STUDY 8 1.4RESEARCH QUESTION9 1.5SIGNIFICANCE OF THE STUDY10 1.6SCOPE OF THE STUDY10 1.7LIMITATION OF THE STUDY11 1.8DEFINITION OF TERMS AND ACRONYMS REFERENCES
CHAPTER TWO:  2.0LITERATURE REVIEW LITERATUE 12 2.1CONCEPT AND DEFINITION OF BUDGET12 2.2ELEMENTS OF BUDGETS 15 2.3TYPES OF BUDGETS21 2.4TECHNIQUES AND TOOLS FOR BUDGETING 25 2.5UNFAVOURABLE ASPECTS OF PPBS30 2.6PPBS AND NIGERIA EXPERIENCE 32 2.7ZERO-BASE BUDGETING (ZBB) 32 2.8ADVANTAGE OF ZBB33 2.9DISAVANTAGES OF ZERO-BASE BUDGETING34 REFERENCE
CHAPTER THREE 3.0 RESEARCH DESIGN AND METHODOLOGY 3.1RESEARCH METHOD AND DESIGN52 3.2SOURCES OF DATA52 3.3LOCATION OF THE STUDY56 3.4DATA COLLECTION58 3.5POPULATION OF STUDY59 3.6SAMPLE SIZE AND SAMPLING TECHNIQUE61 3.7INSTRUMENTATION 63 3.8VALIDITY OF INSTRUMENT64 3.9RELIABILITY OF INSTRUMENT 65 3.10INSTRUMENT RETURN RATE66 REFERENCES
CHAPTER FOUR  4.1PRESENTATION, DATA ANALYSIS AND  INTERPRETATION86
CHAPTER FIVE  SUMMARY OF FINDINGS, RECOMMENDATION AND CONCLUSIONS 5.1SUMMARY OF FINDINGS86 5.2RECOMMENDATION88 5.3CONCLUSION89 REFERENCE 90 APPENDIX