Constraints in Budgeting and Budget Implementation in Local Governments

Publication Date : 01/01/2020


Author(s) :

Abubakar Liman Enagi (Esq) , Wachin Alfa Kutigi.


Volume/Issue :
Volume 1
,
Issue 1
(01 - 2020)



Abstract :

Budget and budgeting is a traditional instrument for guiding public and private organizations into planned and controlled operations designed to meet targeted corporate goals. However, the behavior of Local Government officials toward budget and budgeting does not reveal their understanding of the classical managerial role of budget as instrument of accountability and control. The local officials conceive budget and budgeting as an annual ritual that must be observed merely to enable the council receive state authorization to spend monies allocated to the local government for use. This disgusting revelation stimulated the recommended tactics that need adopted to make budget and budgeting a veritable instrument of management of resources in Local Governments.


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