THE ROLE OF BUDGETING IN THE MANAGEMENT OF PUBLIC INSTITUTIONS: A CASE STUDY OF ENUGU STATE MINISTRY OF WORKS AND HOUSING, ENUGU
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THE ROLE OF BUDGETING
IN THE MANAGEMENT OF PUBLIC INSTITUTIONS:
A CASE STUDY OF ENUGU
STATE MINISTRY OF WORKS AND HOUSING, ENUGU.
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.
This short coming in using the budget
to actualize organizational goals has compelled the researcher to study the
role of budgeting in the management of public institutions, using ministry of
works and housing, Enugu State, as a case study.
The researcher used both primary and
secondary data sources. The primary data included the use of questionnaires,
observation and interview. The researcher spent some time tp mingle with the
staff of ministry of works and Housing Enugu whereby certain observations on
the study were taken note of. In the same vein, some of the staff were
interviewed so that some questions that were not properly answered in the
questionnaires were cleared through the use of interviews.
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.
The analysis and procedures were
manual. From the data analyzed, findings were made which included notably that
ministry of works and Housing Enugu carried out routine or yearly budgeting
exercise which where not fully implemented. There has been frequent
administrative changes in the ministry and that had affected budgeting
adversely, that the public influence budgeting in the ministry and that budget
implementation is not taken seriously by the ministry. Based on the findings
recommendations were accordingly made. They were that budgeting should not be a
mere yearly ritual exercise devoid of seriousness and commitment, that
administrators of the ministry should not be changed too often to avoid its
adverse affects. Public influence on the budgeting should be encouraged and
that the implementation of budgets should be given priority that budgeting
principles ought to be observed by public institutions to enable the desired
changes or transformation to take place
TABLE OF CONTENTS
COVER PAGE
Title page
Certification
Dedication
Acknowledgement
Abstracts
Table of
contents
CHAPTER
ONE:
INTRODUCTION
1.1
Background and Need of the study
1.2
Statement of the problem
1.3
Objective of the study
1.4
Theoretical foundations 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 and acronyms
References
CHAPTER
TWO:
LITERATURE
REVIEW
2.1 Concept
and Definition of Budget
2.2
Elements of Budgets
2.3 Types
of Budgets
2.4
Techniques and tools for budgeting
2.5
Zero-Base Budgeting (ZBB)
2.6
Government Revenue and Expenditure
2.7 Annual
Estimates
2.8 Control
of Expenditures
2.9 Cost
consciousness in spending public funds
2.10 The Budgeting Cycle
2.11 Deficiencies of the
traditional Budgeting
References
CHAPTER
THREE:
RESEARCH
DESIGN AND METHODOLOGY
3.1
Research method and design
3.2 Sources
of Data
3.3
Location of the study
3.4 Data
Collection
3.5
Population of study
3.6 Sample
size and sampling technique
3.7
Instrumentation
3.8
Validity of Instrument
3.9
Reliability of instrument
3.10 Instrument Return Rate
References
CHAPTER
FOUR
4.1
Presentation, Data Analysis and interpretation
4.2
Research Question One
4.3
Research Question Two
4.4
Research Question Three
4.5
Research Question Four
4.6
Research Question Five
4.7
Research Question six
CHAPTER
FIVE
SUMMARY
OF FINDINGS, RECOMMENDATION AND CONCLUSIONS
5.1 Summary
of findings
5.2
Recommendation
5.3
Conclusion
Bibliography
Appendix
CHAPTER ONE
INTRODUCTION
1.0
INTRODUCTION
The life cycle of any business either
private or public enterprise lie on its financial power, this entail the
management of fund and scarce resource for the advancement of such enterprises.
However, before a fiscal year begin such enterprise must draw out its business
plan or programme in order to be able to utilize its fund effectively and
efficiently for maximum productivity in all the department. It calls for
planning and control of fund by the management all units or department must be
able to utilize its fund effectively and efficiently for maximum productivity
in all the department. It calls for planning all units or department must be
able to determine precisely the necessary needs which will contribute to the
growth and progress of the enterprise. This vital point will help the
management to avoid spending unnecessarily on ideal matter but rather
concentrate of matter that will yield interest.
Nonetheless, budget serve as financial frame work designed to guide the
operation of an organization for futuristic purpose, this helps the management
to verify well before fund is released and to ensure that such fund is
adequately utilize to achieve its proposed goals or objectives.
1.1
Background and need for the Study
This study is base on budgeting in the
management of public enterprises or institution.
Putting into consideration that all public or private enterprise deals with
acquisition and use of material (Human and Equipment) which should be
effectively and efficiently utilized more maximum output such task falls for
planning and control.
Budget have be described by different scholar in their own perspective and
understanding, according to Henry (1980:2006) he said that many to problems of
public administration that concept budgeting have the longest and major impact
on the fields of administration, impact on the field of administration.
Also according Reed and Swain (1997:4) put it this way that public budgeting is
concerned with the planned budgeting is concerned with the planned acquisition
and use of resources by public entities and involves the decisions of what
revenues to collect and what expenditure to make that is to say concrete decision
must be reach in order to avoid great loss, management must be reach in order
to avoid great loss, management must work toward achieving this both in human
capital and material as well.
However, budget has a great impact on the behavior of public officer in
Nigeria, according to Olewe (1995:392) states that every January in Nigeria
Civil and public servant show particular kinds of interest about our security
matters in various state precisely in the worth have no heading solution.
All these are sufficient indications that out national budgets all this years
leave much to be desired looking at the words of Schick (1978:178) budgeting
tends to grossly over estimates administration capacity to calculate programme
effectiveness and vastly under estimate the important of political and
technology constraints. The views has been shared by the researcher as
one of the major problems of budgeting in the public institutions it has been
observed that the most public official have been unable to make the calculation
needed for their respective department policies. Also another scholar
Obiekewe (1999:18) observed that our nations national house of assembly and
senates do not have the analytical and staff capacities needed to properly
analyze the president budgetary (supplementary) proposals required in order to
develop worth while policy alternative within the whole, idea about budget in
Nigeria boils down to certain factors which have contributed to non-executive
of budget plan as it was stipulated and read to the hearing of all Nigerians,
these can be attributed to poor man power and capacity, non-monitoring bodies,
political dichotomy among public servant and about of internal democracy in our
national house and representatives respectively. The difficulties
encountered by public officers in budgeting and solutions to the identified
problems have proffered.
1.4
Theoretical Foundation of the Study
The theoretical foundation of the study
was based on planning programme and budgeting system (PPBS). This has been a
technique in budgeting.
According to Ocheoha (1998:34) there is no known author who can rightly claim
to have originated the (PPBS) though the name of Robert Mc Mamara have been
associated with the it because he popularized the adopting of the PPBS in the
United State of America.
The PPBS Has the
following Features
1.
Carefully identification and evaluation of goals and obejcives in each major
area of government orientated towards greater specification of goals.
2.
Systematic evaluation of poor achievement in terms of obejcives that is
programme outputs.
3.
Measuring the extents to which current decision commit future resource
that is total cost of the system.
4.
Analyzing of alternative strategies to determine the most effective mean of
achieving result to and at the least cost.
5. Multi-years
programme planning.
6.
Creation and implementation of a decision system that integrates planning
policy and progamme decision with budgeting a major innovation characteristic
of PPBS is the multi year planning circle with requirement that all decision
structural be linked together in a system.
1.5
Research Questions
The
following question have been drawn as a guide to the study:
1.
How does frequent change of administration in the ministry affect the budgeting
process.
2.
To what extent does the public internals the budgeting process?
3.
To what extent does the administration adhere to the budgeting process?
4.
How does the ministry implement her budgetary allocation in order to meet
people aspiration.
1.6 Significance of
the Study
The study has a lot of significance in
that it represent a symbol of academic achievement as having contributed to the
already records of research in social science. Again the study shall be
useful to the colleagues of the research and the entire student of the field of
management sciences as they shall resort to in their various works on the same
topic of study in future.
The research should be relevant to public administration in general and budget
experts in various ministries and department as it shall assist them in
carrying about their budgeting duties.
Nonetheless our policy makers are not left out because it will help them in
formulation and execution of policies in respect to budgeting.
1.7
Scope of the Study
The study covers the ministry of
workers and housing Enugu. Members of staff of all cadrs of the ministry
participated in the same way, all units of the ministry participated in the study.
Descriptive analysis was applied in the study the study is a survey research.
1.9
DEFINITION OF TERMS/ ACRONYMS
1.
Accountability: According to Bayo (1981:6) it is the
efficient adaptation of government policies by experienced civil servants
through paper unilization of manageemnt system and styles in administration
of material and financial resources.
2.
Budget Negotiation: The process of arriving at
mutual agreement on the provisions of a contract. The principle of
negotiation applied in several contexts and situations.
3.
PPBS: Planning programming budgeting system which is a technique used
to analyze activities in strategic terms (Nwoko Op Cit:43)
4.
ZZBB: Zero base budget which is a
technique of evaluating from time to time the continued reference of on going
programmes (Nwoko OpCit)
5.
Public expenditure: It is the action or practice or laying out public
money presumably in pursuit of public goals.
It is the process by
which public money is consumed
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