ABSTRACT
Local government has historically provided services of importance to its citizens in rural and urban areas which include provision of basic 'services like water, roads, health facilities, education, etc. of late; the role of local government in providing these services has attracted public concern. Furthermore, it has generated national crisis as a result of increasing rate of poverty among the rural people. The chapter one of this study is basically on introduction. Chapter two was based on the view of different authors; it is in this chapter that the literature review of the study was done. This chapter articulated in the local government administration. Chapter three sets data collection, this is done through the distributed of questionnaire and personal interview. In chapter four a11 data obtained from the field survey was presented, analyzed and tested. Resources of the finding and discussion were fully presented. From the above summary, one could discover that budget and budgetary control are the major head way to decision making hence it helps in financial prudence and accountability which means that through budget and budgetary control, there would be good planning an-I local government administration activities will be guaranteed. In carrying out this study, data were collected from both primary, and secondary sources all the questions were analyzed but two were
tested using chi-squared table
TABLE OF CONTENTS
Title.
B. Sc. Research Project Evaluation
Form I.. II
Declaration
Certification v
Dedication VI
Acknowledgement Vil
Table of contents IX
List of tables x
Abstract XI
CHAPTER ONE
1.0 Introduction
1.1 Background To The Study 2
1.2 Statement Of Problem 5
1.3 Objectives Of Study . 6
1.4 Research Question
1.5 Research Hypothesis
1.6 Significance Of The Study 7
1.7 Scope Of The Study 10
1.8 Limitation Of The Study 10
CHAPTER TWO
2.0 Literature Review 11
2.1.1 Meaning Of Local Government ii
2.2 Historical Background Of Budget 13
2.3 Meaning Of Budget. 14
2.4 Classification Of Budget
2.4.1 Budget Based On Duration 15
2.4.2 Classification Based On Functions 16
2.4.3 Classification On Nature 20
2.5 Methods Of Budgeting 21
2.5.1 Zero-Based Budgeting (ZBB) 21
2.5.2 Programme Planning And Budgeting System (PPBS) 24
2.5.3 Incremental Budgeting , 2G
2.6 Manner Of Budget Pre~ara'.ioo 26
2.7 Preparation Of Typical Budget 27
2.7.1 Budgeting Administrat on 27
2.8 'Condition For Success l Budgeting System 30
2.9 Principles Of Budgeting 30
2.10 Budgeting And Budget Implementation In Local Government· 32
CHAPTER THREE
3.0 Research Methodology 35
3.1 Research Design 35
3.3 Pollution Of The Study 35
3.4 Sample And Sampling Techniques 35
3.5 Sources Of Date Selection 36
3.5.1 Primary Data Source 37
3.5.2 . Secondary Data Sources '37
3.6 Data Collection, Instruments And Procedure 37
3.6.1 Personal Interview 38
3.6.2 Questionnaire 38
3.6.3 Validity And Reliability Of Instrument 39
3.7. · Data Analysis 40
3.7.1 Table Of Figure And Percentage Analysis 40
3.7.2 Statistical Technique Use For Analysis: 40
3.7.3 Test Of Hypothesis 41
CHAPTER FOUR
4.0 Data Presentation, Analysis and Discussion 44
4.1 ' Introduction 44
4.1 Presentation of Data 46
4.2 Analysis of Data 54
4.3 Hypothesis Testing 54
4.3.1 Testing· for hypothesis 54
4.3.2 Testing for hypothesis 54
4.3.3 Testing for hypothesis 54
CHAPTER FIVE
5.0 Summary, Conclusion and Recommendation 55
5.1 Summary of the Study 55
5.2 Recommendation 57
5.3 Conclusion 5
REFERENCE
OBAJI, 1 (2020). BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA). Repository.mouau.edu.ng: Retrieved Nov 22, 2024, from https://repository.mouau.edu.ng/work/view/budgeting-and-budgetary-control-as-instrument-of-financial-prudence-and-accounta-bility-a-study-of-ikwuano-local-government-area-abia-state-nigeria
11805, OBAJI. "BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA)" Repository.mouau.edu.ng. Repository.mouau.edu.ng, 02 Apr. 2020, https://repository.mouau.edu.ng/work/view/budgeting-and-budgetary-control-as-instrument-of-financial-prudence-and-accounta-bility-a-study-of-ikwuano-local-government-area-abia-state-nigeria. Accessed 22 Nov. 2024.
11805, OBAJI. "BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA)". Repository.mouau.edu.ng, Repository.mouau.edu.ng, 02 Apr. 2020. Web. 22 Nov. 2024. < https://repository.mouau.edu.ng/work/view/budgeting-and-budgetary-control-as-instrument-of-financial-prudence-and-accounta-bility-a-study-of-ikwuano-local-government-area-abia-state-nigeria >.
11805, OBAJI. "BUDGETING AND BUDGETARY CONTROL AS INSTRUMENT OF FINANCIAL PRUDENCE AND ACCOUNTA.BILITY (A STUDY OF IKWUANO LOCAL GOVERNMENT AREA, ABIA STATE - NIGERIA)" Repository.mouau.edu.ng (2020). Accessed 22 Nov. 2024. https://repository.mouau.edu.ng/work/view/budgeting-and-budgetary-control-as-instrument-of-financial-prudence-and-accounta-bility-a-study-of-ikwuano-local-government-area-abia-state-nigeria