ABSTRACT

This study (Impact of budget and budgetaiy control techniques on the performance of Local

Government in Nigeria) a case study of Umuahia north L.G.A is an unportcial One which ha.

to do with the budget on budgetary control techniques as cm instrument of accountabilue aiid

emergency in the performance ofan organization and local Government. ih' state,;ien! 1 ii.

problem is mainly attributed to resources constraint and uncertainty in the econome

situation of the country coupled with increasing inefficiency of Local Gcn:ei-nmenl to camru!

their budget and budgeting techniques in the system. The main objective of the study are to

determine the extent to which traditional budgeting effect the performance of Umuahia North

L. G.A, to determine the extent to which performance budgeting affect the perfOrmance of

Umuahia North an lastly to determine the extent to which zero based budgeting affect the

performance of Umuahia North L. GA. data for this study where collected fmm both primav'

and secondary sources. The primary sources were through questionnaIre i'/;ile the sec'ont/w':

sources 'ii'ere obtained from documented materials and fournals. The ,icoa was (Io(iI1I

using the simple regression and ANOVA (Analysis of variance) and in which oilier siaosiicii

tools were used like 7'- statistics to measure variables. The finding oft/i/s siudy reveals thai

there is high relationship betwveen the independent variable (traditional budgeting,

performance budgeting, and Zero based budgeting) wit/i the dependent variable which is

performance in the Umuahia North L. G.A and that each independent variable have

signficant effect' on the dependent variable. In conclusion budget and budgetary cwitru/

techniques will act as an effective tool for ensuring optbnalily and effectiveness in Umuahiii

North I.. G,A in despite oft/ic various problems of inefficiency and ni sma/!airement. The .ctiu/

recommends that Local Government committee should ensure proactiveness and display

high level of commitment in budget success and also ensure 

committed in the preparations of budget in the Umuahia North L. GA.