(Public Administration)





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 to 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



1.0       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              Limitation of the Study                                                                                 

1.8              Definition of terms and Acronyms                                                    




2.1              Concept and Definition of Budget                                                    

2.2.1    Elements of Budgets                                                                         

2.2              Elements of budgets                                                                          

2.2.2    Modern Day Government Become Involved                                                

2.2.3    Annual Estimates                                                                                           

2.2.4    Collect of Government Revenue                                                          

2.4       Government Expenditure                                                                  

2.4.2    Accountant General                                                                           

2.4.3    Cost Consciousness in Spending Public Funds                                 

2.4.4    The Budget Cycle                                                                                          

2.5       Budget Preparation / Submission                                                         




3.1              Research Method and Design                                                            

3.2              Sources of Data                                                                                             

3.3              Location of the study                                                                        

3.4              Sources of Data Collection                                                                

3.5              Population of Study                                                                           

3.6              Instrumentation                                                                                              

3.7              Validity of Instrument                                                                                   

3.8              Instrument Return Rate                                                                                 



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                                                                                 



5.1              Summary of Findings                                                            

5.2              Recommendation                                                                               

5.3              Conclusion                                                                                         




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 (1980:6) 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 from the budget, they can know what benefits they are to derive from the economy and how much tax they are to pay.  This also mean that budget stipulate  the exchange rate at which foreign currencies are based. This equally helps to curtle the expenditure of government and monitoring its GDP growth based on its national income, this is done by the use of financial mechanisms known as tax.

            The taxation policy of government may lead to narrowing down the class distinction and inequalities into the society.

            According to Hyde (1992:1), a budget as essentially a framework linking specific spending objectives with their associated costs, and is therefore applicable to any situation where spending objectives have to be determined. This goes to show that a budget service as a basis for government financial activities which comprises other components of financial activities which comprises other components of financial management in the public sector related to the budget.

            Coe (1989:1) identified four basic dimensions of a public budget:-

·         That it is a political instrument that allocates scarce public resources among the social and economic needs of a jurisdiction.

·         That it is a managerial or administrative instrument that specifies the ways and means of providing public programmes and services and establishes are evaluated for their efficiency and effectiveness.

·         That it is an economic instrument that can direct a nation’s state’s or local government’s economic growth and development.

·         That it is an accounting instrument that holds government officials responsible for both the expenditure and revenues of the programmes over which they exercise control.

Also budget from the above show that it is used to determine the purchasing power of government and its expenditure in order to achieve economic growth and development. It is also compels government officials responsible for its jurisdictional expenditure since its under their control.

            According to Onubogu (Ibidi: 12) the inherent values or benefits in budgeting has not been fully drawn by our country in that the nation is still socio-economically backward.  For instance the battle against poverty has not been actually started in our rural communities and are in deplorable shape, the health situation has not improved, our education policy has not given us any cause to cheer the standard of living of the average Nigeria is nothing to write homeabout 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. 

This have hindered our budget execution from yielding its proposed objective nation wide thereby contributing highly to societal break down of low and order.

            It is the aim of government through its budgetary process to achieve the desired plan as designed in the budget both socially, politically, educational and economically for the benefit of all the society and to reliable this change must be taken both in the governed and governing bodies.  As a legal document that call for negotiation under a democratic plateform and enactment into low by legislation and execution as it is designed make change in the budget very difficult.

            According to (Nwoko 1999:49), some forms of budgeting systems have not been able decision making at each level of management and they have not helped the management to control and appraised performance of various programme project activities and scheme. Such forms of types have from the existing budget and account heads for what broad approaches and objectives resources are being allocated.

            The above problems which are obvious prompted the researcher to carry out an investigation on the role of budgeting in the management of public institutions with the Federal Ministry and housing Enugu as cable study.

1.2              Statement of the Problem

It has become a normal thing in our administration system where by the president mount and read to the hearing of all Nigerian fund allocated to various sectors in our nation and to no avail nothing is to be showed regarding such fund released for project in this sectors and no action is taken against those in authority responsible for question.

According to Nwoko (Opcit 127-128) a huge sum of money has been spend outside budgeting allocations over the years unproductive and highly inflationary programme such as finding an unending political transition to democracy or fighting other people war (in Liberia and Sierraleone) and the Central Bank of Nigeria (CBN) has often been ordered to print more money.  The Nigeria national petroleum corporation.  These have been a mismanagement of the extra-budget earning of over 2 billion for the Gulk War 1991 alone there was a budget deficit of N2.2bn while between January and April 1999, the national budgeting allocation for the year had been over spent by more than 35% (Ode 1996:36).

The role of the public according to Onubogu (1999:15) contributes in now small measures to the problem in the budgetary in public institution early in the year the public have always shown interest in the budget for the year.  This has not been out of place but the matters is different when budget is sent to the national house/ senate for considerations and approvals.  The public has been seen to stamped those bodies into been taking immense action on the budget without resource to a high degree of thorough uses as budgeting proposals demands.

1.3              Objectives of the Study

The research work has been design to look into the role of budgetary in the management of the public institution in Nigeria and the federal ministry of ministry of works and housing as case study.  Other objectives of the study have been discussed as follows:

-      It seeks to determine whether the ministry carries out budget in the organization.

-      The researcher seeks to look into budgeting as social tools of analyzing the performance of public institutions.

-      Furthermore, it intends to ascertain local budgetary aids public administration in achieving the goals of their organization, eth research has to consider the extent of commitment by government in the budgetary process public institutions.

-      This research has the obligation to find out the difficulties encountered by public officers in budgeting and solutions to the identified problems have to 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 budgetary 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 cadres 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) 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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