ABSTRACT

 The purpose of this research was to access budgetary controls in the public sector of the economy. This was achieved by determining i. If there is due process of internal check in the government ii. If the administrative controls are effective and adequate iii. If audit units possess a relative independence The field study approach was adopted in which data was collected from heads of Accounts/Audit department through the use of questionnaire, personal interview etc. The main finding of this research work includes: Budgetary control can increase productivity or performance in work places.2) Government expenditures conform to lay down plans if budgetary control is applied. 3)Audits units are very effective in preventing frauds and other irregularities if they are independent. 4) The auditor-general is custodian and "Watch-Dog" of budgetary control in government 5) Morale in the public service is moderate V 6) The rejection of all but the second hypothesis In light of these findings, the following recommendation and conclusions were made among others; i. The government department should be encouraged to keep proper records of transactions to enhance efficient financial management in the public sector. ii. Qualified accounts should be employed in the state public service iii. Better management and leadership style should be adopted while motivating workers. This will surely improve civil servant morale iv). Limit of authority to incur expenditure (AlE) should be enforced or specified for each officer controlling vote. v. Public account committee, audit alarm committee, public account implementation tribunal should be made functional.