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 spheres of our national life I have come to the painful conclusion that to forge ahead as a as cl. society, we must extirpate corruption f r o m OU l : public life." Chief Ernest Shonekan Chairman of Nigeria Interim National Government The above statement is an indication that the quest for probi 't y and account ability in Nigerian society ( public sector inclusive) is a top national issueo It is against the above background that this research conceptualizes and discusses budgeting and budgetary control system as a theoretical framework that guarantees account ability in the public sector. The s t ud y a p p r a i s as the practice of budgeting processes 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 administration were brought to bear. The study identifies that Budgeting a n d Budgetary c on t r o l processes are poorly and in effectively implemented in the Local Governments of Enugu Stateo Th i s is attr i b u t a b l e to t he misinterpretation of au ton omy gr .:tnted to Local Governments and lack 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 therefore advance among others that various bud g e ting a p p r oa c h e s s11 ould be used interchangeably, th e adoption oi: participative budgetary management technique and mo r e importantly a reasonable knowledge of whxt budgeting is all about by top level management in the pub lic sector 0