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. The researcher used both primary and secondary data sources the primary data included the use of questionnaire, observations and interview to mingle with the staff of ministry of works and Housing Enugu whereby certain observations on the study were taken note of. The researcher used both primary and secondary data sources. 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. From the data analyzed, findings were made which included notably that Federal ministry of works and housing Enugu carried out routine or yearly budgeting exercise which where not fully implemented. Based on the findings recommendations were according made.
TABLE OF CONTENTS
COVER PAGE I
TITLE PAGE II
APPROVAL PAGE III
DEDICATION IV
ACKNOWLEDGEMENT V
ABSTRACTS VI
TABLE OF CONTENTS VII
CHAPTER ONE:
INTRODUCTION
1.1 BACKGROUND AND NEED OF THE STUDY 1
1.2 STATEMENT OF THE PROBLEM 6
1.3 OBJECTIVE OF THE STUDY 8
1.4 RESEARCH QUESTION 9
1.5 SIGNIFICANCE OF THE STUDY 10
1.6 SCOPE OF THE STUDY 10
1.7 LIMITATION OF THE STUDY 11
1.8 DEFINITION OF TERMS AND ACRONYMS
REFERENCES
CHAPTER TWO:
2.0 LITERATURE REVIEW LITERATURE 12
2.1 CONCEPT AND DEFINITION OF BUDGET 12
2.2 ELEMENTS OF BUDGETS 15
2.3 TYPES OF BUDGETS 21
2.4 TECHNIQUES AND TOOLS FOR BUDGETING 25
2.5 UNFAVOURABLE ASPECTS OF PPBS 30
2.6 PPBS AND NIGERIA EXPERIENCE 32
2.7 ZERO-BASE BUDGETING (ZBB) 32
2.8 ADVANTAGE OF ZBB 33
2.9 DISADVANTAGES OF ZERO-BASE BUDGETING 34
REFERENCE
CHAPTER THREE
3.0 RESEARCH DESIGN AND METHODOLOGY
3.1 RESEARCH METHOD AND DESIGN 52
3.2 SOURCES OF DATA 52
3.3 LOCATION OF THE STUDY 56
3.4 DATA COLLECTION 58
3.5 POPULATION OF STUDY 59
3.6 SAMPLE SIZE AND SAMPLING TECHNIQUE 61
3.7 INSTRUMENTATION 63
3.8 VALIDITY OF INSTRUMENT 64
3.9 RELIABILITY OF INSTRUMENT 65
3.10 INSTRUMENT RETURN RATE 66
REFERENCES
CHAPTER FOUR
4.1 PRESENTATION, DATA ANALYSIS AND
INTERPRETATION 86
CHAPTER FIVE
SUMMARY OF FINDINGS, RECOMMENDATION AND CONCLUSIONS
5.1 SUMMARY OF FINDINGS 86
5.2 RECOMMENDATION 88
5.3 CONCLUSION 89
REFERENCE 90
APPENDIX
