It is a known fact that budgeting plays invaluable role in our public institutions. However, institutions, which has thwarted in their organizational achievements, have hardly used this administrative tool in this study, the researcher used both primary and secondary data sources. The primary data source includes the use of questionnaire, observation and interview. The secondary sources of data collection (literature review) enables the researcher read as much materials that have been written on the subject matters it also enables the researcher draw up the research questions etc. Findings were made which includes that the ministry of works and housing awka carries out routine yearly budgeting exercise, which were not fully implemented. Also knotted is that frequent change of administrators affect budget adversely. Based on these findings, recommendation were accordingly made that budgeting should not be merly yearly exercise, that administrators should not be changed too often, that public influence should be encouraged and that implementation of budget must be based thoroughly on its principles so as to enable organizational desired changes and goals.  

TABLE OF CONTENT
TITLE PAGE                                i
APPROVAL PAGE                            ii
DEDICATION                                 iii
ACKNOWLEDGEMENT                         iv
TABLE OF CONTENT                        vi
ABSTRACT                                10

    CHAPTER ONE
1.0    INTRODUCTION                        1
1.1    HISTORICAL BACKGROUND OF THE CASE STUDY            2
1.2    STATEMENT OF THE PROBLEM            5
1.3    PURPOSE OF THE STUDY                6
1.4    SIGNIFICANCE OF THE STUDY              7
1.5    RESEARCH QUESTION/HYPOTHESIS        8
1.6    SCOPE OF THE STUDY                    9
1.7    DEFINITIONS OF TERMS/ACRONYMS         9

    CHAPTER TWO
2.0    LITERATURE REVIEW                    10
2.1    CONCEPT AND DEFINITION OF BUDGET        10
2.2    ORIGIN OF BUDGET                     13
2.3    PRINCIPLES OF BUDGET                    14
2.4    TECHNIQUES AND TOOLS FOR BUDGET        16
2.5    THE BUDGET CYCLE                    22
2.6    GOVERNMENT REVENUE AND EXPENDITURE    26
2.7    SUMMARY OF LITERATURE REVIEW        29

    CHAPTER THREE
3.0    METHODOLOGY                
3.1    BRIEF OUTLINE OF THE STUDY            31
3.2    DESIGN OF THE STUDY                    31
3.3    AREA OF THE STUDY                    32
3.4    THE POPULATION OF THE STUDY            32
3.5    SAMPLE AND SAMPLING TECHNIQUES         33
3.6    INSTRUMENT FOR DATA COLLECTION        34
3.7    VALIDATION OF THE INSTRUMENT            35
3.8    DISTRIBUTION AND RETRIEVAL OF THE INSTRUMENT                            37
3.9    METHOD OF DATA ANALYSIS                39

CHAPTER FOUR
4.0    DATA PRESENTATION AND ANALYSIS          40
4.1    FINDINGS                             52
    
CHAPTER FIVE
5.0    SUMMARY OF THE FINDINGS                54
5.1    RECOMMENDATIONS                    56
5.2    CONCLUSION                            57
5.3    LIMITATION OF THE STUDY                58
5.4    SUGGESTION FOR FURTHER STUDY        59
    REFERENCES                             60
    APPENDIX A                            63
    QUESTIONNAIRE                          64