BUDGETING IN PUBLIC SECTOR ECONOMY “CASE STUDY OF ENUGU STATE GOVERNMENT”

ABSTRACT

The purpose of the study is to determine the effect of budgeting on the economic development of the state to determine the factors which account for the difference between the capital expenditure and the recurrent expenditure and to take an overview of the analysis of the relationship between estimated and actual expenditure in the last five financial years. The study is aimed at improving budgeting as an effective tool for financial planning and control in the state public sector. Some of the problem associated with this study include , ascertaining whether the budget is usually prepared aimed at realizing the states objectives or if the budgets and make  them look ambitious why are budget bigger or smaller over the year? What account for deficits or surplus budgets? 
            Five years consolidated financial statement of estimates of Enugu state of Nigeria , approved revenue estimated , actual revenue and revised revenue estimates. The instrument of data collection was a structured questionnaire and it was self-administered. The data so collected was put in a form that allowed for easy comparison.
The findings reveal the “call circulars” are issued in July and that the “estimates committee” is the only body charged with reviewing proposals from every ministry and government bodies. The state has not adopted the planning programming and budgeting system [ PPBS]. The states major source of revenue are the federation account and states internal revenue though the states share of the federation account is received monthly , it is received short of the expected revenue. It was also found that while the civilian budget was mostly done at a deficit, that of military government is either a balanced one or a surplus one.
     The implication of this findings for budget preparations ,revenue control and budgeting techniques , measurement and assessment are discussed. Some recommendations are made regarding how budgeting can be improved to help check the up- surge of recurrent expenditure and improving the internally generated revenue.

TABLE OF CONTENT

Title page 
Approval 
Dedication 
Acknowledgement 
Abstract 
 
CHAPTER ONE 
1.0 INTRODUCTION 
1.1  Objective of the study 
1.2  Purpose of the study 
1.3  Significant of the study 
1.4  Statement of the hypothesis 
1.5  Limitation of the study 
1.6  Scope of the study 
1.7  Definition of terms 

 CHAPTER TWO
2.0 REVIEW OF RELATED LITERATURE 
2.1 The historical literature framework 
2.2 Revenue allocation formula in Nigeria 
2.3 Enugu state budgeting

CHAPTER THREE 
3.0 RESEARCH DESIGN AND METHODOLOGY
3.1 Source of data
   3.2   Primary source of information 
      3.3Secondary source of information
 
CHAPTER FOUR 
4.0 DATA PRESENTATION AND ANALYSIS
4.1 Data analysis
4.2Test of hypothesis

CHAPTER FIVE
5.0 SUMMARY OF FINDING , CONCLUSION, AND RECOMMENDATION.
5.1 Findings
5.2 Conclusion
5.3 Recommendation
    Bibliography 
    Appendix: questionnaire

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APA

Ugwu, A. (2018). BUDGETING IN PUBLIC SECTOR ECONOMY “CASE STUDY OF ENUGU STATE GOVERNMENT”. Afribary. Retrieved from https://afribary.com/works/budgeting-in-public-sector-economy-ldquo-case-study-of-enugu-state-government-rdquo-7368

MLA 8th

Ugwu, Anderson "BUDGETING IN PUBLIC SECTOR ECONOMY “CASE STUDY OF ENUGU STATE GOVERNMENT”" Afribary. Afribary, 29 Jan. 2018, https://afribary.com/works/budgeting-in-public-sector-economy-ldquo-case-study-of-enugu-state-government-rdquo-7368. Accessed 14 Jun. 2024.

MLA7

Ugwu, Anderson . "BUDGETING IN PUBLIC SECTOR ECONOMY “CASE STUDY OF ENUGU STATE GOVERNMENT”". Afribary, Afribary, 29 Jan. 2018. Web. 14 Jun. 2024. < https://afribary.com/works/budgeting-in-public-sector-economy-ldquo-case-study-of-enugu-state-government-rdquo-7368 >.

Chicago

Ugwu, Anderson . "BUDGETING IN PUBLIC SECTOR ECONOMY “CASE STUDY OF ENUGU STATE GOVERNMENT”" Afribary (2018). Accessed June 14, 2024. https://afribary.com/works/budgeting-in-public-sector-economy-ldquo-case-study-of-enugu-state-government-rdquo-7368

Document Details
By: Anderson Ugwu Field: Accounting Type: Project 106 PAGES (12161 WORDS) (doc)