Public finance managetnent and budgetary system in local government plays vital

role in the development of Nigeria economy which cannot be over emphasized.

This study or project is intended to make necessary research on how this can
improve our public and private se ctor organization management which has
been presented in five chapters for easy comprehension. The first chapter
consists of introduction of the public finance management and budgetary in local
government. It also contains the scope of the study. The second chapter will
contain literature review of the organization . the meaning of the public finance
management and budgetary system as well as different types of budget and its
stages. Lastly, there are factors to be considered in budgetary system , its
problems, including solution to the problem. Moreover, the third chapter will tell
us the method of conducting the research methodology and data collection. The
forth chapter present comprehensive analysis on data collected. Finally, the study
or project would contain the observation of data collect including the behaviours
of the staff and employees in the organized and concluded in chapter five.
[12/10/2024 11:45 AM] Arc Dimeji: TABLE OF CONTENTS

Title Page Approval Page Dedication

Acknowledgement

Abstract

Table of Contents

CHAPTER ONE: INTRODUCTION

1.1 Background of the Study

1.2 Statement of the Problem

I .3 Research Questions

1.4 Objectives of the Study

I .5 Scope and Limitations of the Study

1.6 Significance of the Study

I .7 Definition of Key Terms

CHAPTER TWO: LITERATURE REVIEW

2.1 Historical Background of the Study

2.2 Review of Related Literature

2.3 Definitions of Budget

2.4 Types of Budgeting System

2.5 Stages of Budgetary Circle

2.6 Factors to be Considered in Budgetary Process

[12/10/2024 11:46 AM] Arc Dimeji: 2.7 Problems of Budgetary System

2.8 Possible Solutions to the Problems of Budgetary System

REFENCECES

CHAPTER THREE: RESEARCH METHODOLOGY

3.1 Sources of Data Collection

3.2 Instruments of Data Collection

3.3 Population and Sampling Size

3.4 Methods of Data Analysis

CHAPTER FOUR: PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

4.1 Data Presentation

4.2 Data Analysis

4.3 Data Interpretation

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS

5.1 Summary

5.2 Conclusion
5.3 Recommendations Bibliography

Appendix
[12/10/2024 11:47 AM] Arc Dimeji: CHAPTER ONE : INTRODUCTION

The study of public finance entail an examination of how public authorities apply
fiscal measures of taxation, subsidy, borrowing, budgeting and tax expenditure
together with intergovernmental fiscal transfer to ensure the "common good" on
the citizen, control negative and manage economic activities in desired
directions, Government seeks through the medium of its fiscal operation to
achieve organized and controlled economic growth as well as the equitable
distribution of resources.

In modern economy coupled with the culture and values of democracy budgetary
system has taken a centre stage in Government business or Government
administration.

1.1BACKGROUND OF THE STUDY

Bida local government council was established in the 1901 as a local authority
during the British rule under the Emir. Mohammed Makuh. This was offer
subjugation of the Nupe head quarter Bida, by the British expedition of Lord
Fredric Lugard in 1897.
[12/10/2024 11:49 AM] Arc Dimeji: Bida local government has a total population
of about 150 thousand people.

Religion: The people of Bida local government are muslims and only a few of
them are christians and others are pagans who are mostly non- indigenes.

Tribe: The indigenous language spoken by the inhabitants of Bida local

government is Nupe. Although there is other Nigerian tribes such as the Yorubas,
Igbos and Hausas, in this area, Fulani are also found in reasonable number too.
1.2 STATEMENT OF THE PROBLEM

The Bida local government is a public organization and therefore depend on the
government to organize them in order to achieve their set goals. Though, Bida
local government faces a lot of problems which are as follows:

a) Financial Problem: inadequate fund is one of the problems facing local

government authorities, grant from both the Federal and state government, tends
to be inadequate visa- visa with the numerous founds they are meant to perform.
The most
[12/10/2024 11:51 AM] Arc Dimeji: unfortunate aspect of this problem is that,
many of these councils are not in the position to generate enough revenue
internally.

Ernbezzlement: The financial problem of local governments are exacerbated by

high rate of embezzlement and misappropriation of funds. The corrupt officials of
these councils divert money meant for some project to their personal purse.

Poor Method of Collecting Taxes: Local government still uses crude method
instead of modern method of assessment and collection of taxes. This crude
method creates loop holes for people to dodge payment of taxes and poor
accountability of tax collectors.

Lack of Infrastructure: Local government lacks the necessary infrastructure that

facilitate their function; like housing for the workers, electricity, pipe borne
water, good roads etc.

Political Interference: Frequent and unnecessary political interference from the

state government is one of the constant problem plaguing local government
authorities. As a result of this problem, square pegs are put in round holes in the
appointment to post which are mainly based on political patronage.
[12/10/2024 11:52 AM] Arc Dimeji: 1.3 RESEARCH QUESTIONS

The following hypothesis are adopted to aid the researcher in the understanding
of certain phenomenon:

There is a significant difference between sustainable development in public

organization when budget is prepared than when it is not.

There is no significant difference between sustainable development in public

organization.

The role of budget in public organization cannot be overemphasized, for it does

not play a significant part in the sustainable development.

The roles of budget in public organization can be overemphasized for it does play
a part in the sustainable development

Thee is a significant difference between roles of qualified workers in public

organization than when it is not.

There is a relationship between mismanagement of funds in Bida local

government which result into high labour turn over.
[12/10/2024 11:53 AM] Arc Dimeji: 1.4 OBJECTIVES OF THE STUDY

This project works would serve the following for student and researchers on the
same topic:

To find and examine the ways and manners in which good budget and budgetary
procedures can bring about sustainable development in the organization.
To examine how the local government of Bida local government handle and value
the roles of budgeting procedures.

To serve as good example to the staff and student who read this work.

To ascertain whether or not there is a point of correction between what the

management thinks in the better way of handling sustainable development rather
than then roles of budgeting and budgetary system and what their worker or
employees thinks is the best.

To recommend ways by which sustainable development can be achieved through

valuing the roles of good budget and budgetary system in the system in the
organization and also to reduces its danger to the barest minimum.
[12/10/2024 11:56 AM] Arc Dimeji: 1.5 SCOPE AND LIMITATIONS OF THE
STUDY

Together all selected data in most studies are usually faced \Vith a nunlber of
limitations:

The first militating factor is time. The period is very short because we have no
much time to study.

I am also limited in financial constraint that is the last word processing, printing
and binding which is very enormous due to present condition.

Getting all data by questionnaire in any organization and the liberty is another
limiting factor that is inherent in this research. Its lasting study is supposed to
cover the Bida local government and other local governments in Niger State, but
due to limitation of time, the study is limited to Bida local government.

1.6 SIGNIFANCE OF THE STUDY

This study was carried out to assist the management of Bida local government
and similar organization, to know the possible causes of financial
mismanagement and the proper ways of preparing budget and the appropriate
ways of handling such.
[12/10/2024 11:58 AM] Arc Dimeji: Also, to serve as a key point for effective
administration on the relevance point for the future researcher, on similar topic.

1.7 DEFINITION OF KEY TERMS

The following are the definition of key terms used in this research work:

Budget: Is a plan of financial operation embodying an estimate in proposed

revenue and expenditure as well as the proposed means of financing them for a
given period usually a year.

Sustainability: Involving the use of natural products and energy in a way that
does not harm the environment.

Development: The gradual growth of something so that it becomes more

advanced and stronger.

Organization: It is a structural arrangement of people who form a business, club

etc. together and living cooperatively in order to achieve a particular aim and
objectives.

Pretext: A false reason that you give for doing something. Something usually bad,
in order to include the real reason.
[12/10/2024 12:00 PM] Arc Dimeji: Role: The function or position that
somebody has is expected to hare in an organization, in a society or in a
relationship.
Reluctant: Hesitatingn before doing something.

Sector: A part of an area of activity especially of a county's economy

Allocation: Government allocation refers to as fair share of government resources

accruing to each local government annually,

Estimate: A figure supplied each year by the local government council showing
their possible revenue and expenditure for that period.
[12/10/2024 12:02 PM] Arc Dimeji: CHAPTER TWO: LITERATURE REVIEW

2.1 HISTORICAL BACKGROUND OF THE STUDY

The study of public finance entails an examination of how public authorities

apply fiscal measure of taxation, subsidy, borrowing, budgeting and tax
expenditure together, with inter governmental fiscal transfer to ensure the
"common good" of the citizens, control , regulate and manage economic activities
in desired directions, government seeks through the medium of its fiscal
operation to achieve organized and controlled economic growth as well as the
equitable distribution of resources.

Desired directions, government seeks through the medium of its fiscal operation
to achieve organized and controlled economic growth as well as the equitable
distribution of resources.

2.2 REVIEW OF RELATED LITERATURE

Management of any organization must concern with the quality of budget and
budgetary procedures in order to ensure the sustainability and recognizable
development of the organization. The ability of the organization management to
achieve reasonable and lasting development in all the spheres of it activity
depends on the
[12/10/2024 12:06 PM] Arc Dimeji: type of budgetary system employed and
caliber of workers/ eruployee to handle such. Obiagbaso G.C (2008) the role of
budgetary system cannot be over emphasized simply because it tnakes
organizational management to forecast future abilities and stand of the
organization, why this always possible is that, budget is usually the estimates of
revenue and expenditure determined annually.

It is also described as an intelligent forecast of income and expenditure for a

specific period.

However, budgetary procedure needed to be followed with a careful

consideration simply because of the technicalities that are involved in it. The
effect of this is that the prevent the organization from been put into unnecessary
last of find target beside the budgetary functions and other ways by which
government actions can affect the course of economic activities including
monetary, regulatory and others.

Also the need for fiscal measure is determined by the public and private
organization can utilized their resources. Margrave in his write up said that the
complexity of financial problems, which operate through the revenue and
expenditure process of organization;
[12/10/2024 12:09 PM] Arc Dimeji: is traditionally referred to as the budgetary
procedures. Pro. Dalton also said that budgetary procedures played a significant
role of determining the income and expenditures measures of the public
organization and with the adjustment of ones to another.

Mohammed A. (2004), in his book titled: Small Business Management, stipulated

that, many public and private sector organizations that have failed over the years
found themselves in such a bad situation partly because of their failure to
prepare budget, or where budget are prepared, they are not implemented. This is
however, not to say that problems do not exist. Such problems are back of
technical or managerial skills which have become inevitable to some extent.
Preparation and roles played by budget in public sector organization is respect to
sustainable the chances of failure and lead to the attainment of the organizations
goal and objectives.

2.3 DEFINTIONS OF BUDGET

Budget as a concept has been given different interpretations according to

different scholars who made an attempt to write on it. The following are the
various definition of budget.
[12/10/2024 12:12 PM] Arc Dimeji: According to the Oxford Advance Learner's
Dictionary. Budget is the money that is available to a person or an organization
and a plan of how it will be spent over a period of time. It is also defined as an
official taxes, etc. and how it will be spent.

Robert Leo and Ronald Johnson (1974), defines budget in its simplest form as " a
document or a collection of document that refer to the financial condition of an
organization, family, cooperation or the government including powers on
revenue, expenditure and purpose of government".

Budgeting can also be defined, viewed and understood as a system or a set of

units with inter- relationships among them. Public sector accounting and finance,
budget is a section thereof. he also defied budget as a financial and quantitative
statement, prepared and approval prior to a defined period of time policies to be
pursed.

Obiagbaso G.C (2008), in his book titled: Principles and Practice of Public of
Finance and Budgeting in Nigeria. Budget is a plan of financial operation
embodying an estimate in proposed revenue and expenditure as well as the
proposed means of financing them for a given period, usually a year, budget is an
instrument of economic and social policy which must ensure that policies are
[12/10/2024 12:14 PM] Arc Dimeji: translated into budget here is NMA (1993),
defines budget as an intelligent forecast of income and expenditure for a specified
period of time.
2.4 TYPES OF BUDGETING SYSTEM

Obiagbaso G.C (2005), In his book title; Principles and Practice of Public Finance
and Budgeting in Nigeria. The following are the types of budget system:

Line Item Budgeting System

Traditional/ Incremental Budgeting System

Planning Programming Budgeting System(PPBS)

Programme and Performance Budgeting System

Zero Base Budgeting System

a. Line Item Budgeting System: This is a system where by the budget are
prepared based on the items on which government intends to spend money. It is
also termed "line itemization of expenditure".
[12/10/2024 12:17 PM] Arc Dimeji: b. Traditional or Incremental Budgeting:
This is a system by which the proposed year's budget will depend on the previous
year's budget which is used as the base. The proposed year's budget will be
calculated thus: (the base year budget x inflation factor + cost of new activities)
i.e bi x (bo x i)+(cl x i).

Where: bl= proposed budget.

Bo base year budget.

I = inflation factor.

CI cost of new activities.

Arbitrary rate of inflation are usually used to determine the budget which will
make the volume of the resources available either too much or too low.

It fails form new programmes of high priority in a sufficient scale.

This method fails to identify the cost of alternative method of achieving

programme objectives.
[12/10/2024 12:22 PM] Arc Dimeji: C. Planning Programming Budget Systern
(PPBS): This is a system for an organization as a whole. It provides regular
procedure

for goals and objectives, for selecting and planning prograrnmes. It also facilitates
the allocation of resources between progranunes and the control of their
implementation processes. Therefore the characteristic of PPBS in that, objective
and programmes cost are formulated over a period of years within the context of
medium term plan, thus permitting a longer financial perspective than traditional
budgeting would allow.

Programmed And Peformance Budgeting: This is the type of budgeting system in

which the input of resources is related to the output of services/ product. This
can also be described as a method that emphasis the thing which government
buys. This can also be described as one in which the purpose and objective for
which the funds are requested. This budget system was first adopted by the
Federal government of Nigeria in 1981, but was later abandoned.

Zero Base Budgeting System(ZBBS): Zero base budgeting implies starting a

budget from a zero situation rather than merely adding to or subtracting from
historical budget or actual on differential basis. It takes a system in which
management undertakes
[12/10/2024 12:24 PM] Arc Dimeji: the careful examination of the basis for
allocating resources in conjunction with the formulation of request and programe
planning.

For the use of zero base budgeting system to be possible, the following two
conditions must be met;

There is need to identify all activities of the ministry or organization relating to

cost centre or decision packages.

The decision package must be evaluated by systematic analysis ranked in order

of importance, the base on which resources could be allocated.

2.5 STAGES OF BUDGETING CIRCLE

Obiagbaso G.C (2008), in his book titled principles and practice of public finance
and budgeting in Nigeria, there are four stages in budgetary circle which are as
follows:

Ministries and Department.

Executive Councils.

Legislature.

Public account committee/ auditor general.

[12/10/2024 12:25 PM] Arc Dimeji: Stage One: Ministries and Department: After
the circular demanding budget estimates has been received by the ministries/
departments, the circular will be sent to the budget committee of the ministries
to consider and reconcile the budget proposals submitted by various ministry.

The adjusted draft is forwarded to the accounting officer for his approval before
presentation to the budget department under the ministry of finance and final
approval

Stage Two: Executive Council: After submission of all budget proposals and
budget them where necessary.

The director of budget aggregates the budget in the form of consolidated

estimates of revenue and expenditure and development fund which will be
passed to the president. He present this to his cabinet numbers, i.e the executive
council for their approval, after which, it will be presented to national assembly
in the form of appropriation bill.

State Three: Legislature: The national assembly debates the bill and makes
modification to it before passing the bill. The appropriation bill as amended will
be sent back to the president for his approval
[12/10/2024 12:27 PM] Arc Dimeji: which then becomes appropriation act or
approved budget for the

The minister of finance will issue a general warrant to the accountant general to
pay from the consolidated revenue fund an atnount of stated in the finance
warrant which must not also- exceed the amount approved in the appropriation
act.

Stage Four: Public Account Committee: This is a committee of national assembly

responsible for public account, after the auditor general must have audited the
accounts of the Federal government to ensure that all ministries and
departments complies with the budget approved by the legislature. He submits
his report to the house through the public account committee. His repott usually
forms the basis for reviewing how the ministries spent the voted allocated to
them during the year.

2.6 FACTORS TO BE CONSIDERED IN BUDGETARY

PROCESS

Obiagbaso G.C (2008), a successful budgeting programme cab is carried out only
when certain fundamental condition and attitude exist. The following are the
requirement for a good budgeting
[12/10/2024 12:28 PM] Arc Dimeji: Cooperation of Top Management: Budgeting
must hare the cooperation of top management. This requires commitment of top
management to budget ideas as well as the principles and policy's underlying it.

Maximum Profit: The ultimate object of realizing maximum profit or satisfaction

should analysis be kept uppermost

Budget Committee: A budget committee should be established consisting of the

budget director, chief executive officer and executives of various department of
the organization.

Preparation by Responsible Executives: Responsibility for the preparation of the

estimates should rest on those responsible for performance.

Reasonably Attainable Goals: Budget figures should be realistic and represent

reasonably attainable goals.

Adequate Accounting System: The accounting system in the business should be

adequate such as to hold each part of the organization to it responsibilities.
Clearly Defined Organization: In order to carry out budgeting In a manner that
will provide maximum benefits, a good organization must be development.
[12/10/2024 12:29 PM] Arc Dimeji: 2.7 PROBLEMS OF BUDGETARY SYSTEM

Ol)iagbaso G.C (2008), the following are the problems identified in budgetary
systenn.•

The syste:n of budgeting in Nigeria does nol employ full time qualified stalT.
Budgeting is by and large regarded as routine exercise that anybody can carry
out.

The executives have not been following to the last letter of the budget provision
in their spending. In most cases, fund was spent without being budgeted for.

The call circular fronl the budget department to ministries and department
requesting the submission of budget, gives inadequate guidance likely to be
available and the prospective ceiling on Illinistries. As a result of these ministries
often budget blindly.

Budget estimates are not related to specific government objectives and even
when such relationship exists, they are neither specific nor quantified.

The estimate committee is not equipped to handle the job of budget examination
because its members do not have enough in depth knowledge of the programmes
under review.
[12/10/2024 12:32 PM] Arc Dimeji: f. Nigeria budgeting system is based on
financial input and not the output of [Link] v. hich these are intended to finance.

2.8 POSSIBLE SOLUTIONS TO THE PROBLEMS OF BUDGETARY SYSTEM

The budget system in Nigeria should e ploy full time qualified and competent to
ensure efficiencv.

The executive should make sure that funds are spent according to the budget
plan, and they should follow the provision to the last letter.

The call circular from the budget department to ministries and department
requesting the submission of budget should give adequate guidance on the
government's priorities o expenditure. However, over estimation on cost of
project should be avoided to avoid and prevent comaption.

The estimate committee should be equipped to handle the job of budget

examination.

Constant and frequent training should be given to budget offcial to have enough
in depth knowledge of the programmes under review.
[12/10/2024 1:10 PM] Arc Dimeji: f) Nigeria budgeting system should be based
on output of services not on input and to ensure this, a proper budget appraisal
must be carried out frequently.
[12/10/2024 1:12 PM] Arc Dimeji: REFERENCES

Adams R.A (2006) Public Sector Accounting and Finance.

Bello, S.A. Barnabas S.A and Alamu N. E (2010) Basic Cost

Accounting

Eze L. B (2004) Civil Society and Budget. A Reader.

[Mohammed A. (2004), Small Business Management.

Obiagbaso G. C (2004), Principle and Practice of Public Finance and Budgeting in
Nigeria.
[12/10/2024 1:21 PM] Arc Dimeji: CHAPTER THREE: RESEARCH
METHODOLOGY

This chapter deals with the method of collecting data and research method used
for the study. It is based on the finding of the researcher in which all effort to
represent an accurate and comprehensive picture of what the whole study is all
about.

This chapter entails the procedures that were followed in collecting the data
required the data required for this research work

3.1 SOURCES OF DATA COLLECTION

In carrying out this research work, the researcher made extensive use of both
primary and secondary source of data

Primary Data Collection: Information relating to the topic was gathered by the aid
of interviews and questionnaires from the management and staff. Also observing
of office document and the activities of the staff were valuable in the collection of
data and compilation of this research work.

Secondary Data Collection: Information relating to the topic was collected from
the past record of the organization. The secondary sources of data was also
utilized by the report, including financial
[12/10/2024 1:22 PM] Arc Dimeji: text books, journals and noagazines, arnong
other were used as a Illajor source.

3.2 INSTRUMENTS OF DATA COLLECTION

The researcher considered the use of questionnaire as the most appropriate
instruments for collecting data.

Zartman and Burger (1989), defines questionnaire as "A self administer process
whereby the respondent himself reads the questions and responds to the
question without the assistance of interviews".

The questionnaire is the general category of inquiry forms which include data
gathering instrument through which respondent answer question or responds to
statement in writing. It is used when factual information is desired.

The questionnaire used in this research work was randomly administered among
the top management to the middle cadre and junior staff to have a spot of balance
view presentation to be able to stand the test of time.
[12/10/2024 1:23 PM] Arc Dimeji: The questionnaire was divided into two (2)
parts:

part one: "I'he respondents provide information which is personal to them, so as

to obtain data analysis.

part two: Dichotomous multiple choice and open ended question were used to
avoid sustaining and inconveniencing the respondents.

Interviews; It is a very important to also point out that the researcher conducted
interview that supports the questionnaire.

3.3 POPULATION AND SAMPLING SIZE

The study was conducted in Bida local government which has a working capacity
of 10 workers in each department of the institution. All the staff of the
organization made up of the sample population, but the sample was collected for
the useful data for this study in order to understand the subject matter of the
work.
[12/10/2024 1:24 PM] Arc Dimeji: The validity of the questionnaire and
interview scheduled the test proved reasonable for the purpose of this study. In
view of this total of twelve workers were selected in the course of the study.
[12/10/2024 1:30 PM] Arc Dimeji: CHAPTER FOUR: PRESENTATION, ANALYSIS
AND

INTERPRETATION OF DATA

4.1 PRESENTATION AND ANALYSIS OF DATA

This chapter deals with the analysis of the data collected from the case study. It is
based on the desk work of the researcher and the information contained from the
primary and secondary sources.

The sources of data in this project are mainly questionnaire, personal interview
and secondary sources. However, the breakdown of the chapter is mainly in two
sections

The first one deal with the analysis of the questionnaire distributed to the top
and middle officers of the Bida local government. A total of twenty (20) workers
were selected for the course of this study and the breakdown is eight (8) top
officers and twelve (12) middle officers. Twenty (20) questionnaires were
distributed but only ten of them were returned. And those that were completed
and returned were analyzed based on the study.

The second one deal with summary of interview held with the top and middle
officers of my case study, and the little information from Secondary sources to
guide the researcher through analyzing the data gathered.
[12/10/2024 1:33 PM] Arc Dimeji: 4.2 INTERPRETATION OF DATA NAALYSIS
A total of twenty questionnaires were distributed, out of which only ten were
filled by the respondents and returned. The ten collected served as the basis for
statistical analysis. The statistical analysis used are simple percentage plus
tabulation etc.

4.3 DATA ANALYSIS OF QUESTIONNAIRE THROUGH

SIMPLE PERCENTAGE

SECTION A:

Departments

Number of

Respondents

Percentage (%)

Account

40
Personnel

30

Work

10

Primary Health Care

20

Total

10

100

Source: Questionnaire Administered (2017)

From the above table, 40% of the staff were from Account Department, 30% from
the personnel, 20% from I-jealth Department, 10% from the Works Department.
[12/10/2024 1:37 PM] Arc Dimeji: Sex of Respondent:

Sex

Number of

Respondents

Percentage (%)

70

Female

30

Total

10

100
Source: Questionnaire Administered (2017)

From the table above, it shows the breakdown of the respondents by sex
seven(7) representing 70% were male, three (3) representing 30% were female.

Age of Respondents

Age

Number of

Respondents

Percentage (%)

25 -35

30

36-50

50
51 and Above

20

Total

10

100

Source: Questionnaire Administered (2017)

From the above table 30% of staff were within the ages of 25 35 Years, followed
by 50% of staff who were within the ages of 36 50 while two(2) numbers of staff
were 5 1 years and above.
[12/10/2024 1:47 PM] Arc Dimeji: Positions in the Organization

Categories

Number of

Respondents
Percentage (%)

Top Officer

30

Middle Officer

50

Lower Officer

20

Total

10

100

Source: Questionnaire Administered (2017)

The data presented in the table above, shows the top officers of different
departments which have three (3) respondents out of ten(10) and with the
percentage rate of 30% middle officer of 5 with percentage of 50% and lastly,
there are two (2) number of lower officer with a percentage of 20%.

SECTION B:

Question: On assumption of duty, were you given the staff manual?

Respondents

Number of

Res ondents

Percentage (%)

Yes

10

10

Total
10

100

Source: Questionnaire Administered (2017)

[12/10/2024 1:49 PM] Arc Dimeji: from above table, it shows that, on
assumption of duty, cvcry

staff was provide with the staff Inanual.

Question: Are the condition for your employment in line with records in the
organization?

Source: Questionnaire Administered (2017)

From the above, eight (8) staff agreed with the percentage of 80% while two(2)
employees disagreed with the percentage of 20%. From the data above, 80%
agree while 20% of the respondents signified that conditions for their
employment are not in line with record in the organization.
[12/10/2024 1:51 PM] Arc Dimeji: Question: What are the types of budget spelt
out in your manual?

Source: Questionnaire Administered (2017)

From the above, 6 members of staff with the percentage of 60% agreed with the
performance programming budgeting system as the type of budget spelt out in
their staff manula, while four(4) staffs with the percentage of 40% agreed that
rolling or continuous is the type of budget spelt out in their staff manual.
[12/10/2024 1:55 PM] Arc Dimeji: Question: What is your assessment of
budgetary procedures in this organization?

Source: Questionnaire Administered (2017)

From the above table, it is observed that 2 members of the staff with the
percentage of 20% assessed budgetary procedure very good, while 8 staff with
the percentage of 80% assessed budgetary procedure as fair.

Question: How fair is the management implementing budgetary policies?

Source: Questionnaire Administered (2017)

[12/10/2024 1:57 PM] Arc Dimeji: From the above table, it shows that four(4)
staff with the percentage of states that the management is very fair in
implementing of budgeting policies, while six(6) staff with the percentage of 60%
states that management is fair in implementing budgeting policy.

Question: Are the personnel in charge of budget preparation, qualified to do that?

Source: Questionnaire Administered (2017)

From the above table shows that eight (8) staff representing 80% agreed that
personnel in charge of budget preparation are qualified, while two staffs
representing 20% agreed that personnel in charge of budget preparation are not
qualified.
[12/10/2024 1:59 PM] Arc Dimeji: Question: What do you think are the problem
of budgeting in this organization ?

Source: Questionnaire Administered (2017)

The above table shows that one (1) of the employees, with the percentage of 10%
responded taht, leadership is the problem of budget in the organization. Five (5)
staffs with the percentage of 50% also says that, inadequate fund is the problem
of budget in an organization, and four (4) staffs representing 40% opined that
corruption is the problem of budgeting in the organization.
[12/10/2024 2:02 PM] Arc Dimeji: Question: How is the management's effort in
terms of staff training and development?

Source: Questionnaire Administered (2017)

From the above table, it shows that eight (8) staff state that the management is
good in staff training and development, while two(2) staffs representing 20% is
of the opinion that management is fair in staff training and development.

Question: How fair is budget appraisal that is been carried out in this
organization?

Source: Questionnaire Administered (2017)

[12/10/2024 2:05 PM] Arc Dimeji: From the above table, it shows that two(2)
respondents representing 2()% agreed that the budget appraisal is very good in
the organization. While eight(8) respondents representing 80% agreed that the
budget appraisal in the organization is fair.

Question: Is the organization facing any external influence on budgeting?

Source: Questionnaire Administered (2017)

From the above table, it shows that eight (8) respondents representing 80% state
that the organization is facing external influence on budgeting, while two(2)
respondents representing 20% state that the organization is not facing any
external influence on budgeting.

Question: Is the organization also facing any internal influence on budgeting?

Source: Questionnaire Administered (2017)

[12/10/2024 2:07 PM] Arc Dimeji: From the table above, it shows that eight(8)
respondents tepresenting 80% stated that, that the organization is facing internal
influence on budgeting, while two (2) respondents representing 20% opined that
the organization is not facing internal influence on budgeting.
[12/10/2024 2:10 PM] Arc Dimeji: CHAPTER FIVE: SUMMARY, CONCLUSION
AND

RECOMMENDATIONS

SUMMARY
This project is out to look at the finance management and dgetary system in Local
Government. It reviews budgetary process apable of controlling public
expenditure and creating conducive living environment for the people at all
levels of government.

The project also give up to date techniques used in managing public expenditure
by the government in order to ensure that guideline for utilizing public money
and accountability are strictly adhere to. In addition, we are able to collect data
from the respondents on some important issues pertaining to budgeting . eg.
What do you think are the problems of budgeting in this organization?

In conclusion, we present the name of the authors of the text books that were
used, where we drew out literature review in order to give credit to them.

CONCLUSION

From the analysis of data, the following conclusion of the researcher's work have
been able to highlight on the budgeting procedure in the organization.
[12/10/2024 2:13 PM] Arc Dimeji: Budgeting procedure is giving clear and
unambiguous constitutional functions which should be matched by adequate
financial resources, qualified and effective administrative system.

5.3 RECOMMENDATIONS

The researcher, based on the findings of the study, wishes to proffer the following
recommendations which will be of good assistance to those charges with
personnel matters on budgetary system.

The estimate committee should be equipped to handle the job of budget

examination because it requires members that have enough in depth knowledge
of programme under review
The ministries to submit their estimates to the budget department to review and
adjust them where necessary

Budget estimate should be related to the specific organization objectives when

such relationship exist, there will be specific quantified.

System of budgeting in any organization should employ full time qualified staff to
enable large regarded as routine exercise.

Circular from the budget department to ministries and department requesting

the submission of budgets should be given adequate guidance by the
organization.
[12/10/2024 2:13 PM] Arc Dimeji: Budget department aggregates the budget in
the form of consolidated estimate of revenue and expenditure and pass it to the
executives for the approval.

Budgeting system should be based on the financial input and not that of output of
services which the input are not intended to finance.
[12/10/2024 2:14 PM] Arc Dimeji: BIBLIOGRAPHY

Adams, R.A. (2006), Public Sector Accounting and Finance

Anlyaele, J.U. (1991) Comprehensive Government for Senior Secondary School.

Bello S.O, Barnabas S.A and Alamu N.E (2010), Basic cost Accounting.

Eze L.B. (2004), Civil Society and the Budget: A Reader.

John W. Estand and Kal .V. (2006) Research in Education 10th

Edition

Mohammed, A. (2008), Principles and Practice of Public Finance and Budgeting in

Nigeria.

Obiagbaso, G.C. (2008), Principles of Public Finance and Budgeting in Nigeria

P.h.d. (1978), Writers on Organization Harm. Ond worth: Penguin.

Zaltman and Burger (1989), A Literature Review With a Focus on Marketing

Ethics.
[12/10/2024 2:16 PM] Arc Dimeji: APPENDIX

Department of Public Administration

The Federal Polytechnic

P.M.B 55, Bida,

Niger State.

10th July, 2017.

Dear Respondent,

I am a final year National Diploma (ND) student of the above institution and
A t . This questionnaire is designed to carry out a research ork academic
purposes.

Yours faithfully,

OJIAKU JAMES NNABIEKE

[12/10/2024 2:17 PM] Arc Dimeji: RESEARCH QUESTIONNAIRE

Please tick the appropriate options among the listed

Part one

Department

Sex: (a)Male ( ) (b)Female (

Position in the organization

(a)Top management level ( (b)Middle management level ( (c)Lower management

level (

How is the management effort in terms of staff training and development meeting
the system's requirement? (a)Very good ( ) (b)Good ( (c)Fair (

Suggest ways for improvement on the issues of budgeting

How fair is budget appraisal is being carried out in this organization? (a)Very
good ( ) (b)Fair ( ) (c)Not fair (
How does over estimation of project affect budgeting in this organization.............. ...
[12/10/2024 2:18 PM] Arc Dimeji: S. Is the organization facing any external
influence on budgeting? (a)Yes (

) (b)No(

Is the organization facing any internal influence (a)Yes ( ) (b)No (

If yes, suggest way that can be adopted to control the internal influence