ABSTRACT
It is now a common
knowledge that budgeting plays an invaluable role in our public institutions.
However, this administrative tool has hardly been used widely by the
institutions and as a result the desired transformation or change which budget
would have effected in the society has not been achieved.
This short coming in
using the budget to actualize organizational goals has compelled the researcher
to study the role of budgeting in the management of public institutions, using
ministry of works and housing, Enugu State, as a case study.
The researcher used both
primary and secondary data sources. The primary data included the use of
questionnaires, observation and interview. The researcher spent some time tp
mingle with the staff of ministry of works and Housing Enugu whereby certain
observations on the study were taken note of. In the same vein, some of the
staff were interviewed so that some questions that were not properly answered
in the questionnaires were cleared through the use of interviews.
The Secondary source of
data collection (Literature review) enabled the researcher to read as much
materials that have been written on the subject matter as possible. It enabled
the research to draw the theoretical frame works research questions etc.
The research design was
essentially descriptive to ease the study. Data were presented, analyzed and
interpreted using simple percentages.
The analysis and
procedures were manual. From the data analyzed, findings were made which
included notably that ministry of works and Housing Enugu carried out routine
or yearly budgeting exercise which where not fully implemented. There has been
frequent administrative changes in the ministry and that had affected budgeting
adversely, that the public influence budgeting in the ministry and that budget
implementation is not taken seriously by the ministry. Based on the findings
recommendations were accordingly made. They were that budgeting should not be a
mere yearly ritual exercise devoid of seriousness and commitment, that administrators
of the ministry should not be changed too often to avoid its adverse affects.
Public influence on the budgeting should be encouraged and that the
implementation of budgets should be given priority that budgeting principles
ought to be observed by public institutions to enable the desired changes or
transformation to take place
TABLE OF CONTENTS
COVER PAGE
Title page
Certification
Dedication
Acknowledgement
Abstracts
Table of contents
CHAPTER ONE:
INTRODUCTION
1.1 Background and
Need of the study
1.2 Statement of
the problem
1.3 Objective of
the study
1.4 Theoretical
foundations of the study
1.5 Research
Questions
1.6 Significance of
the study
1.7 Scope of the
study
1.8 Limitation of
the study
1.9 Definition of
terms and acronyms
References
CHAPTER TWO:
LITERATURE REVIEW
2.1 Concept and
Definition of Budget
2.2 Elements of
Budgets
2.3 Types of
Budgets
2.4 Techniques and
tools for budgeting
2.5 Zero-Base
Budgeting (ZBB)
2.6 Government
Revenue and Expenditure
2.7 Annual
Estimates
2.8 Control of
Expenditures
2.9 Cost
consciousness in spending public funds
2.10 The Budgeting Cycle
2.11 Deficiencies of the traditional
Budgeting
References
CHAPTER THREE:
RESEARCH DESIGN
AND METHODOLOGY
3.1 Research method
and design
3.2 Sources of Data
3.3 Location of the
study
3.4 Data Collection
3.5 Population of
study
3.6 Sample size and
sampling technique
3.7 Instrumentation
3.8 Validity of
Instrument
3.9 Reliability of
instrument
3.10 Instrument Return Rate
References
CHAPTER FOUR
4.1 Presentation,
Data Analysis and interpretation
4.2 Research
Question One
4.3 Research
Question Two
4.4 Research
Question Three
4.5 Research
Question Four
4.6 Research
Question Five
4.7 Research
Question six
CHAPTER FIVE
SUMMARY OF FINDINGS,
RECOMMENDATION AND CONCLUSIONS
5.1 Summary of
findings
5.2 Recommendation
5.3 Conclusion
Bibliography
Appendix
CHAPTER ONE
INTRODUCTION
1.0
INTRODUCTION
The life cycle of any
business either private or public enterprise lie on its financial power, this
entail the management of fund and scarce resource for the advancement of such
enterprises.
However, before a fiscal year begin such enterprise must draw out its business
plan or programme in order to be able to utilize its fund effectively and
efficiently for maximum productivity in all the department. It calls for
planning and control of fund by the management all units or department must be
able to utilize its fund effectively and efficiently for maximum productivity
in all the department. It calls for planning all units or department must be
able to determine precisely the necessary needs which will contribute to the
growth and progress of the enterprise. This vital point will help the
management to avoid spending unnecessarily on ideal matter but rather
concentrate of matter that will yield interest.
Nonetheless, budget serve as financial frame work designed to guide the
operation of an organization for futuristic purpose, this helps the management
to verify well before fund is released and to ensure that such fund is
adequately utilize to achieve its proposed goals or objectives.
1.1 Background
and need for the Study
This study is base on
budgeting in the management of public enterprises or institution.
Putting into consideration that all public or private enterprise deals with
acquisition and use of material (Human and Equipment) which should be
effectively and efficiently utilized more maximum output such task falls for
planning and control.
Budget have be described by different scholar in their own perspective and
understanding, according to Henry (1980:2006) he said that many to problems of
public administration that concept budgeting have the longest and major impact
on the fields of administration, impact on the field of administration.
Also according Reed and Swain (1997:4) put it this way that public budgeting is
concerned with the planned budgeting is concerned with the planned acquisition
and use of resources by public entities and involves the decisions of what
revenues to collect and what expenditure to make that is to say concrete
decision must be reach in order to avoid great loss, management must be reach
in order to avoid great loss, management must work toward achieving this both
in human capital and material as well.
However, budget has a great impact on the behavior of public officer in
Nigeria, according to Olewe (1995:392) states that every January in Nigeria
Civil and public servant show particular kinds of interest about our security
matters in various state precisely in the worth have no heading solution.
All these are sufficient indications that out national budgets all this years
leave much to be desired looking at the words of Schick (1978:178) budgeting
tends to grossly over estimates administration capacity to calculate programme
effectiveness and vastly under estimate the important of political and
technology constraints. The views has been shared by the researcher as
one of the major problems of budgeting in the public institutions it has been
observed that the most public official have been unable to make the calculation
needed for their respective department policies. Also another scholar
Obiekewe (1999:18) observed that our nations national house of assembly and
senates do not have the analytical and staff capacities needed to properly
analyze the president budgetary (supplementary) proposals required in order to
develop worth while policy alternative within the whole, idea about budget in
Nigeria boils down to certain factors which have contributed to non-executive
of budget plan as it was stipulated and read to the hearing of all Nigerians,
these can be attributed to poor man power and capacity, non-monitoring bodies,
political dichotomy among public servant and about of internal democracy in our
national house and representatives respectively. The difficulties
encountered by public officers in budgeting and solutions to the identified
problems have proffered.
1.4
Theoretical Foundation of the Study
The theoretical
foundation of the study was based on planning programme and budgeting system
(PPBS). This has been a technique in budgeting.
According to Ocheoha (1998:34) there is no known author who can rightly claim
to have originated the (PPBS) though the name of Robert Mc Mamara have been
associated with the it because he popularized the adopting of the PPBS in the
United State of America.
The PPBS Has the
following Features
1. Carefully
identification and evaluation of goals and obejcives in each major area of
government orientated towards greater specification of goals.
2. Systematic evaluation
of poor achievement in terms of obejcives that is programme outputs.
3. Measuring
the extents to which current decision commit future resource that is
total cost of the system.
4. Analyzing of
alternative strategies to determine the most effective mean of achieving result
to and at the least cost.
5.
Multi-years programme planning.
6. Creation and
implementation of a decision system that integrates planning policy and
progamme decision with budgeting a major innovation characteristic of PPBS is
the multi year planning circle with requirement that all decision structural be
linked together in a system.
1.5 Research Questions
The following question have been drawn as a
guide to the study:
1. How does frequent change of
administration in the ministry affect the budgeting process.
2. To what extent does the
public internals the budgeting process?
3. To what extent does the
administration adhere to the budgeting process?
4. How does the ministry
implement her budgetary allocation in order to meet people aspiration.
1.6 Significance of the
Study
The study has a lot of
significance in that it represent a symbol of academic achievement as having
contributed to the already records of research in social science. Again
the study shall be useful to the colleagues of the research and the entire
student of the field of management sciences as they shall resort to in their
various works on the same topic of study in future.
The research should be relevant to public administration in general and budget
experts in various ministries and department as it shall assist them in
carrying about their budgeting duties.
Nonetheless our policy makers are not left out because it will help them in
formulation and execution of policies in respect to budgeting.
1.7
Scope of the Study
The study covers the
ministry of workers and housing Enugu. Members of staff of all cadrs of the
ministry participated in the same way, all units of the ministry participated
in the study.
Descriptive analysis was applied in the study the study is a survey research.
1.9
DEFINITION OF TERMS/ ACRONYMS
1. Accountability: According
to Bayo (1981:6) it is the efficient adaptation of government policies by
experienced civil servants through paper unilization of manageemnt system and
styles in administration of material and financial resources.
2. Budget
Negotiation: The process of
arriving at mutual agreement on the provisions of a contract. The
principle of negotiation applied in several contexts and situations.
3. PPBS: Planning programming
budgeting system which is a technique used to analyze activities in
strategic terms (Nwoko Op Cit:43)
4. ZZBB:
Zero base budget which is a technique of evaluating from time to time the
continued reference of on going programmes (Nwoko OpCit)
5. Public
expenditure: It is the action or practice or laying out public money
presumably in pursuit of public goals.
It is the process by
which public money is consumed
Department | Business Administration and Management |
Project ID Code | BAM0340 |
Chapters | 5 Chapters |
No of Pages | 75 pages |
Reference | YES |
Format | Microsoft Word |
Price | ₦4000, $15 |
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Contact Us On | +2347043069458 |