THE IMPACT OF BUDGET IMPLEMENTATION IN AN ORGANIZATION
(A CASE STUDY OF MINISTRY OF WORKS AND HOUSING AWKA)
By
OKUDO OBINNA STEPHEN FPO/HND/PAD/08/041
Presented To
Department of
Public Administration
ABSTRACT
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
