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.
This short coming in using the budget to actualize organizational goals has compelled the researcher to study the role of budgeting in the management of public institutions, using ministry of works and housing, Enugu State, as a case study.
The researcher used both primary and secondary data sources. The primary data included the use of questionnaires, observation and interview. The researcher spent some time tp mingle with the staff of ministry of works and Housing Enugu whereby certain observations on the study were taken note of. In the same vein, some of the staff were interviewed so that some questions that were not properly answered in the questionnaires were cleared through the use of interviews.
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.
The analysis and procedures were manual. From the data analyzed, findings were made which included notably that ministry of works and Housing Enugu carried out routine or yearly budgeting exercise which where not fully implemented. There has been frequent administrative changes in the ministry and that had affected budgeting adversely, that the public influence budgeting in the ministry and that budget implementation is not taken seriously by the ministry. Based on the findings recommendations were accordingly made. They were that budgeting should not be a mere yearly ritual exercise devoid of seriousness and commitment, that administrators of the ministry should not be changed too often to avoid its adverse affects. Public influence on the budgeting should be encouraged and that the implementation of budgets should be given priority that budgeting principles ought to be observed by public institutions to enable the desired changes or transformation to take place
TABLE OF CONTENTS
COVER PAGE
TITLE PAGE
CERTIFICATION
DEDICATION
ACKNOWLEDGEMENT
ABSTRACTS
TABLE OF CONTENTS
CHAPTER ONE:
INTRODUCTION
1.1BACKGROUND AND NEED OF THE STUDY
1.2STATEMENT OF THE PROBLEM
1.3OBJECTIVE OF THE STUDY
1.4THEORETICAL FOUNDATIONS OF THE STUDY
1.5RESEARCH QUESTIONS
1.6SIGNIFICANCE OF THE STUDY
1.7SCOPE OF THE STUDY
1.8LIMITATION OF THE STUDY
1.9DEFINITION OF TERMS AND ACRONYMS
REFERENCES
CHAPTER TWO:
LITERATURE REVIEW
2.1CONCEPT AND DEFINITION OF BUDGET
2.2ELEMENTS OF BUDGETS
2.3TYPES OF BUDGETS
2.4TECHNIQUES AND TOOLS FOR BUDGETING
2.5ZERO-BASE BUDGETING (ZBB)
2.6GOVERNMENT REVENUE AND EXPENDITURE
2.7ANNUAL ESTIMATES
2.8CONTROL OF EXPENDITURES
2.9COST CONSCIOUSNESS IN SPENDING PUBLIC FUNDS
2.10THE BUDGETING CYCLE
2.11DEFICIENCIES OF THE TRADITIONAL BUDGETING
REFERENCES
CHAPTER THREE:
RESEARCH DESIGN AND METHODOLOGY
3.1RESEARCH METHOD AND DESIGN
3.2SOURCES OF DATA
3.3LOCATION OF THE STUDY
3.4DATA COLLECTION
3.5POPULATION OF STUDY
3.6SAMPLE SIZE AND SAMPLING TECHNIQUE
3.7INSTRUMENTATION
3.8VALIDITY OF INSTRUMENT
3.9RELIABILITY OF INSTRUMENT
3.10INSTRUMENT RETURN RATE
REFERENCES
CHAPTER FOUR
4.1PRESENTATION, DATA ANALYSIS AND INTERPRETATION
4.2RESEARCH QUESTION ONE
4.3RESEARCH QUESTION TWO
4.4RESEARCH QUESTION THREE
4.5RESEARCH QUESTION FOUR
4.6RESEARCH QUESTION FIVE
4.7RESEARCH QUESTION SIX
CHAPTER FIVE
SUMMARY OF FINDINGS, RECOMMENDATION AND CONCLUSIONS
5.1SUMMARY OF FINDINGS
5.2RECOMMENDATION
5.3CONCLUSION
BIBLIOGRAPHY
APPENDIX