ABSTRACT

This study was carried out to empirically appraise external auditors in post budget implementation of Abia Stale, it made use of primary data to carry out the statistical analysis, the primary data were obtained via administration of questionnaires in a field survey. The survey was analyzed using descriptive statistic and simple regression method. The empirical results of the descriptive statistic indicated that Abia State carries out in frequent post budget implementation exercise, external auditors post budget implementation report are published infrequently, there were wide variations in budgetary implemental ion, Abia Slate Government did not lake control and corrective measures against wide deviational variations in budget implementation and did not punish or prosecute public officials involved in implementing budget-that resulted in wide deviations. The result of simple regression analysis indicated that there was no significant impact of external auditors post budget implementation on Abia State is corrective in easures' against budgetary implemental ion. Recommendation made were Abia State Government should ensure that post budget implementation exercise should become an annual routine, external auditors should publish their post budget implementation audit report independently, there should be in place control and correction mechanism to check wide deviations in budget implementation and erring public official’s on budgetary deviations should he severely punished or prosecuted