ABSTRACT

This study investigated ‘Budget Preparation and Implementation as Correlates of Principals Job Performance in Unity Schools in South South Nigeria’. The design of the study is correlational research design. Eight research questions and eight hypotheses guided the study. The population of the study was 2,557 made up of 102 principals, and 1690 teaching and 765 non-teaching staff in unity schools in south South Nigeria. The sample size was 1,726 respondents made up of 64 principals, 1116 teaching and 546 non-teaching staff from Rivers, Bayelsa, Delta, Edo, Akwa Ibom and Cross Rivers State respectively. The study adopted simple random and purposive sampling technique respectively. A 35-items structured questionnaire titled ‘Budget Preparation and Implementation Questionnaire’ (BPIQ), Principals Job Performance (PJP) and 10 items structured check list titled Check list of School Accounts Books (CSB) was used for data collection. The instrument was validated by three (3) experts. The internal consistency of the instruments was determined using Cronbach Alpha which yielded a coefficient of 0.84 and 0.81 for BPIQ and PJPQ. While the stability of the instruments was determined using Pearson Product Moment Correlation Coefficient which also yielded a coefficient of 0.82 and 0.79 for BPIQ and PJPQ respectively. Research questions were answered with Pearson Product Moment Correlation while the hypotheses were tested with linear regression statistical tool at 0.05 significant levels. The study revealed among others that budget preparation steps relates to principals  job performance in unity schools, classification of educational needs during budget preparation relates to principals job performance in unity schools, budget standardization during budget preparation relates to principals job performance in the unity schools, assessment of budget process during budget preparation relates to principals job performance in unity schools, use of school accounts books during budget preparation relates to principals job performance in unity schools relates to principals job performance in unity schools in South-South Nigeria. The researcher therefore concluded that budget preparation and implementation is a function of the principals having a clear understanding of the part they are expected to play in ensuring proper budgeting in other to achieve optimal job performance in unity schools. The recommendations was that principals should have a clear understanding of various budget preparation steps for optimal and adequate budgeting, educational needs should adequately be identified and classified during budget preparation for effective budgeting, guideline provided by the budget office of the ministry should be strictly followed to ensure standardization of budget preparation, principals should have a clear understanding of various budget implementation steps and strategies to enhance adequate budget implementation, principals in conjunction with the budget office of the ministry should carry out yearly appraisal of the budget to ensure that all indices captured during budget preparation are adequately and effectively implemented among others.