ABSTRACT
It is the aim of this study to find out problems that have characterized the budget implementation process in local government administration. This research work has three chapters. Chapter one contains a general discussion of budgeting by the Nigeria government. It went further to state the problem and functions of local government administration. A number of past-related literature examined by other studies as it relates to the application of budgetary concept in the local government administration are highlighted in chapter two.
Finally, the summary and conclusion on the research and recommendations made by the researcher are all in chapter three. If government would put the recommendations made in the study to use, there will be accountability, responsibility and transparency in budgeting of local government administration.