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

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

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APA

Michael, M. (2018). BUDGET AND BUDGETARY CONTROL AS TOOL FOR ACCOUNTABILITY FOR GOVERNMENT PARASTATALS. Afribary. Retrieved from https://tracking.afribary.com/works/budget-and-budgetary-control-as-tool-for-accountability-for-government-parastatals-3998

MLA 8th

Michael, Mamman "BUDGET AND BUDGETARY CONTROL AS TOOL FOR ACCOUNTABILITY FOR GOVERNMENT PARASTATALS" Afribary. Afribary, 29 Jan. 2018, https://tracking.afribary.com/works/budget-and-budgetary-control-as-tool-for-accountability-for-government-parastatals-3998. Accessed 06 Feb. 2026.

MLA7

Michael, Mamman . "BUDGET AND BUDGETARY CONTROL AS TOOL FOR ACCOUNTABILITY FOR GOVERNMENT PARASTATALS". Afribary, Afribary, 29 Jan. 2018. Web. 06 Feb. 2026. < https://tracking.afribary.com/works/budget-and-budgetary-control-as-tool-for-accountability-for-government-parastatals-3998 >.

Chicago

Michael, Mamman . "BUDGET AND BUDGETARY CONTROL AS TOOL FOR ACCOUNTABILITY FOR GOVERNMENT PARASTATALS" Afribary (2018). Accessed February 06, 2026. https://tracking.afribary.com/works/budget-and-budgetary-control-as-tool-for-accountability-for-government-parastatals-3998

BUDGET AND BUDGETARY CONTROL AS TOOL FOR ACCOUNTABILITY FOR GOVERNMENT PARASTATALS

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