Abstract:
The total disregard for uprightness in our society which has enthroned wealth by all means
is quite worrisome to me 0 Rampant corruption .s nd 92 t - r i c h quick-mania t.he r ef Ore n av e become c a n ke r n o r ms i n a l l sph eres of o u r nat i on a l life I have come to the
p a.i n f u l c o n c l us i o n that to forge ahead as a as cl. s oci ety, we mu s t extripate corruption
f r o m OU l : p ub l i c l i fe.Chief Ernest Shonekan Chairman of Nigeria Interim National Governmen The above statement is an indication that the quest for probi 't y and ac c ourrtability in Nigerian society ( public sector inclusive) is a top national issue It is against the above background that this research conceptualizes and discusses budgeting and budgetary control system as a theoretical framework that guarantees accountability in the public sector. The stud y a p p r a i s as the practice of budgeting proc os s os as effective tools for achieving probity in the Local Governments of Enugu State. In the study, approaches and issues that must be considered and actions and steps to be taken if budgeting and budgetary control processes should achieve efficient us e of resources in public sector administration wer e b r o u cn t t o bear. The s t ud y i dentifies that Budgeting a n d Budgetary c on t r o l p r o cesses are poorly and ineffectively i mp l eme nte d i n the Local Governments of Enugu Stateo This is attrib u t a b l e to t he misinterpret ation of au ton omy gr .:tnted to Local Governments and l ack of d e xt e r i t y a nd h e n c e trust in budgeting processes coupled with thp. insincerity of Local GOvernment Officer so We t h erefore advance among oth o r s that various bud g e ting a p p r oa c h e s s11 ould be used interchangeably, the adoption oi: participative budgetary management technique and mo r e importantly a reasonable knowledge of what budgeting is all about by top level management in the public sector 0
