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BUDGET AND BUDGETING IMPLEMENTATION OF LOCAL GOVERNMENT COUNCILS IN AKWA IBOM STATE (A CASE STUDY OF NSIT ATAI LOCAL GOVERNMENT AREA)
ABSTRACT
The study is designed to access budget and budgeting implementation of local government council in Akwa Ibom State (A case study of Nsit Atai Ibom Local Government. The researcher made use of both primary and secondary data for the study. The data collected were analyzed using quota control method, simple frequency, tables and percentages. The significance of the study were; the work will be reference to the local government who wish to know the importance of their exercise. This project will come out with the sources of finance of the local government and its autonomy considering the nature of fiscal in the local government, it also aim at investigating the difficulties in budget process and implementation. However, despite the fact the government prepared budget annually, the government see it as an annual event and administrative routine and never show recourse to it. The paper made some recommendations that will enhance the implementation of local government budget.
TABLE OF CONTENTS
Title
Certification – – – – – – – – ii
Dedication – – – – – – – – – iii
Acknowledgement – – – – – – – iv
Abstract – – – – – – – – – v
List of Tables – – – – – – – – vi
Table of contents – – – – – – – – vii-ix
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study – – – – – 1-3
1.2 Statement of the Problem – – – – – 3-4
1.3 Objectives of the Study – – – – – – 5
1.4 Research Questions – – – – – – 5
1.5 Significance of the Study – – – – – 6
1.6 Scope/Limitations of the Study – – – – 6
1.7 Organization of the Study – – – – – 7
1.8 Definition of Terms – – – – – – 7-8
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 Introduction – – – – – – – 9
2.1.1 Meaning and development of budget – – – 10-11
2.2 Type of budget – – – – – – – 11-13
2.3 Importance of government budget – – – 13-14
2.4 Problems of local government budgeting – – – 14-18
2.5 Suggestion solutions to the problem of local
government budgeting – – – – – – 18-19
2.6 Principles of budgeting – – – – – – 20-21
2.7 Budgeting process – – – – – – 21-22
2.8 Participates in the budgeting process – – – 22-23
2.9 Budget and budgeting implementation in local government-24-25
2.10 Sources of local government revenue – – – 25-27
2.11 Justification of budgeting – – – – – 27-28
End Notes
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Introduction – – – – – 30
3.2 Restatement of Research Questions – – 30
3.3 Design of the study – – – – – 31
3.4 Area of the study – – – – – – 31
3.5 Population of the study – – – – 31
3.6 Sample and sampling techniques – – – 31
3.7 Instrument and methods for data collection – 32
3.8 Data analysis Technique – – – – 32
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.1 Introduction – – – – – – 33
4.2 Data presentation – – – – – 33
4.3 Data analysis and interpretation – – – 34-38
CHAPTER FIVE
FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Introduction – – – – – 39
5.2 Findings – – – – – – – 39-40
5.3 Conclusions – – – – – – 40-41
5.4 Recommendations – – – – – 41
References
Appendix
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