ABSTRACT

This project was on impact of budgeting and budgetary control on the public sector performance, using Isiala Ngwa North Local Government Area as a case study. Having noted that is only through budgeting that a unified view of the scope and character of government activities be seen and onJy here can the financial directives which the government is planning to take be discovered. One hundred respondents opinion were sampled. To achieve the objective of budget control in the public sector with reference to local government, the role of the chairman of the local government in budgeting disbursement of funds and awards of contracts should be checked by the finance and general purpose committee. The activities of local government should be monitored from time to time, there should be vetting and monitoring the implementation of projects and programmes in the annual budget of the local government. There should be clear separation of power in the local government. That is the legislative arm should be monitoring the expenditure of the local government in order to ensure compliance to the budget proposal. It was discovered that some of the expenditure incurred by the local government were made outside the directives of the budget. Therefore, there should be proper auditiçig by the external auditor and internal auditors to ensure strict adherence to the budget as to ensure effective budget control. It was discovered that some of misappropriation of funds is as the result of some fraudulent finance staff. Therefore, inter-local government transfers are recommended in order to eradicate mismanagement of funds by the staff authorized to carry out those functions.