The Effectiveness of Budgeting System in Public Sector Administration: an Appraisal of Some Local Governments in Enugu State

Abstract

The total disregard for uprightness in our society which has enthroned wealth by all means is quite worrisome to me. 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 Government The above statement is an indication that the quest for probi 't y and ac c ourrt ab L li ty in Nigerian s ociety ( public sector inclusive) is a top national issueo It is against the abOVe background that this resedrch conceptualizes and discusses budgeting and budgetary control system as a theoretical framework tha.t guarantees a c c out abi Li. ty in the public sector. The s t ud y a p p r a i s as the pra.ctice 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 b ud oe ting a.nd budgetary control processes should achieve efficient us e of resources in public sector admini st r ation 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 p o o rly a nd i n effec t i v e l y implemented i n the Local Governments of Enugu Stateo This is attributable to t he misinterpretation of au ton omy gr .:tnted to Local Governments and lack of d exterity and h e n c e trust in budgeting processes coupled with thp. insincerity of Local GOvernment Officerso We therefore advance among others that various bud g e ting a p p r oa c h e s s11 ould be used interchangeably, the adoption of participative budgetary management technique and mo r e importantly a reasonable know Led qo of what budgeting is all about by top level management in the public sector