ABSTRACT
It is now a common knowledge that budgeting plays an invaluable role in our public institutions. However, the institutions have hardly used this administrative tool widely and as a result the desired transformation or change which budget would have effected in the society has not been achieved.
This shortcoming 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 to 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 was 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 have 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
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
2.10The budgeting cycle
2.11Deficiencies 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
3.10Instrument 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