ABSTRACT
It is now a common knowledge that budgeting plays an invaluable role n our public institutions. however the institutions have hardly used, the administrative tool widely and as a result of the desired transformation or change which budget  to activities organization goals ahs compelled the research to study the role of budgeting in the management of public institutional using ministry f works, and housing Enugu  state as a case study.
The research used both primary and secondary data source. The primary data include the use of questionnaire, observation and interview the research spend time to mingle with the staff of ministry of  works and housing Enugu, whereby certain observation on the study were taken note of  in the some various some fot eh staff was interviewed so that some question that were not properly answered in the questionnaire were cleared through the use of the interviews.
The secondary source of data collection (Literature review) enables the research to draw the theatrical frame work of the research question.
The research design was essentially descriptive to eas the study. Data were presently analyzed and interpreted using simple percentage the analysis and procedures was manual from the data analyses, findings were made which include notable that ministry of works and housing Enugu carried out routine or yearly budgeting exercises which were not fully implemented. There have frequency administrative change in the ministry and that had affected budgeting aversely and also that the public includes budgeting in the ministry and that budget implementation si not taken seriously by the ministry.
 Based on the findings recommendation were accordingly made these were that budgeting should not be a mere yearly ritual exercises devoid of seriousness and commitment that administration of the ministry should not be charged too often to avoid its adverse effects. Public influences on the budgeting should be  encouraged and that the implementation of budget should be given  primary that budgeting principle with to the observed by public institution to enable the desired change or transformation to  take place.


TABLE OF CONTENTS

CHAPTER   ONE
 INTRODUCTION
1.1 BACKGROUND AND NEED FOR THE STUDY

1.2 STATEMENT OF THE PROBLEM
1.3 OBJECTIVES OF THE STUDY
1.4 THEORETICAL FOUNDATION 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 ACRONYMS

CHAPTER TWO
 LITERATURE REVIEW 
CONCEPT AND DEFINITION OF BUDGET

CHAPTER THREE
3.1 RESEARCH DESIGN AND METHODOLOGY
3.2 SOURCE OF DATA
3.2.2 SECONDARY DATA
3.3 LOCATION OF THE STUDY
3.4 DATA COLLECTION
3.5 POPULATION OF THE STUDY 
3.6 SAMPLE SIZE AND SAMPLE TECHNIQUE
3.7 INSTRUMENTATION
3.8   VALIDITY OF INSTRUMENT


CHAPTER FOUR
PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA
4.1 PRESENTATION ANALYSIS AND INTERPRETATION OF DATA

CHAPTER FIVE
SUMMARY OF FINDING, RECOMMENDATIONS AND CONCLUSIONS
5.1 SUMMARY OF FINDINGS
5.2 RECOMMENDATION
5.3 CONCLUSION
BIBLIOGRAPHY