ABSTRACT

This research work investigated the effects of budgeting and budgetary control on the performance of establishments in the public sector in Nigeria; a study of Enugu State Housing Development Corporation. Budgetary control is a quantitative expression of action prepared in advance of period to which it relates. The organization is faced with the problem of lack of budgeting while planning and controlling their activities. The objective of the study is to determine if budgeting and budgetary control affects the quality of services delivered in government parastatals. The research also aims at determining if budgetary control contributes to the improvement of management efficiency and high productivity. Data were collected from primary and secondary sources. Secondary source of data were collected from textbooks, periodic articles and journals. Questionnaires were distributed as well as personal interviews with functional and departmental heads were conducted. The sample size of 60 was used and was chosen among the number of department / section using Bowleys proportional allocation formula. Data were analyzed using table and simple percentage; hypotheses were tested using chi -square statistics. The study discovered among other things that budgeting and budgetary control affects the quality of service delivety in government parastatals. It was also revealed that budgeting and budgetary control contributes to the improvement of management efficiency and high productivity. In line with the above, the study recommends among other things that the budget plan and preparation should be a corporate duty of the unit heads with head of department in the corporation, improving legislation, and setting realistic budget target. Adherence in the budgeting provision should be practiced by top management.