Budget And Budgetary Control, Its Economic Transformation To Abia State Government (A Study Of Ministry Of Finance)

ABSTRACT

This study evaluates, budget and budgetary control, its economic transformation to Abia State Government. Besides the operators of budget in the state are government workers, bringing us to the human aspect of budgetary process. The question remains to what extent is budgeting used in controlling the activities of the government considering the political scenario in Abia State and Nigeria in general. Another problem is economic recession and technological innovations, which had affected the revenue generating mechanism of the state. Using Ministry of Finance Abia State as a case s.tudy, fifty (50) questionnaires were distributed among the staff of different grade level, thirty (30) questionnaires were returned. In the analysis of data, categorization of each questions were used to appropriately reflect the hypothesis tested with the application of chi-square. In my findings, Abia State Government prepares its budget on yearly basis. The state budget provides a plan of action for the various arms of government to participate with six months review. I recommend that any project not captured in the rolling plan (budget) of the year should not be listed in the capital expenditure programme by the executive. Also all requests for extra budgetary expenditure should be brought within the framework of accountability, needs and provisional supplementary budget.