TABLE OF CONTENTS
PAGE
Title Page
Certification – – – – – – – ii
Dedication – – – – – – – – iii
Acknowledgements – – – – – – iv
Table of Contents – – – – – – v-viii
List of Tables – – – – – – – ix
Abstract – – – – – – – – x
CHAPTER ONE
INTRODUCTION
- Background of the Study – – – – – 1-3
- Statement of the Problem – – – – – 3-4
- Objectives of the Study – – – – – 4-5
- Research Question – – – – – – 5
- Significance of the Study – – – – – 5-6
- Scope and Limitation of the Study – – – – 6
- Organization of the Study – – – – – 7
- Definition of Terms – – – – – – 8-9
CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.0 Introduction – – – – – – – 10-11
2.1 Concept and Meaning of Budget and Budgetary Control 11-12
2.2   Purpose of Budgeting –      –      –      –      –      –      13-14
2.3 Essentials of Budgetary Control – – – – 14
2.4 Types of Budget – – – – – – – 15-16
2.5 Objective of Budgeting – – – – – 17-20
2.6 Budget and Budgetary Control in the public Sector – 20-23
2.7 Tools for Budgetary Control in Ikot Ekpene Local
Government Area – – – – – – 23-26
2.8 Budget Structure of Ikot Ekpene Local
Government Council – – – – – – 26-27
2.9Â Â Â Budgetary Process in Akwa Ibom State –Â Â Â Â Â Â –Â Â Â Â Â Â –Â Â Â Â Â Â 27-28
2.10 Limitation of Budgetary Control – – – – 28-30
2.11 Challenges of Budgeting and Budgetary Control – 30-32
2.12 The Way Forward      –      –      –      –      –      –      33-34
End Notes
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 Introduction – – – – – – 35
3.1.1 Research Question – – – – – – 35
3.2 Design of the Study – – – – – – 35-36
3.3 Population of the Study – – – – – 36
3.4 Sample and Sampling Techniques – – – – 36
3.5 Area of the Study – – – – – – 37
3.6 Instrument and Method of Data Collection – – 37
3.7 Method for Data Analysis – – – – – 38
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.1 Introduction – – – – – – – 39
4.2 Data Presentation, Analysis and Interpretation – – 39-43
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1   Summary of Findings –      –      –      –      –      –      44
5.2 Conclusion – – – – – – – 45
5.3 Recommendation – – – – – – 45-46
References
Appendix
ABSTRACT
This study focused on the effect of budget and budgetary control in the local government system, using a case study of Ikot Ekpene local government council. To ensure the successful execution of this assignment, the survey research design was adopted, the study drew a sample of twenty (20) respondents from the population size using the random sampling technique. Primary and secondary data were collected through questionnaire administration while the simple percentages and frequency tables were used for data analysis. Findings from the study revealed that the effect of budget and budgetary control in local government system gives room for accountability, adequate fund expenditure and checks fraud and that appropriation act, warrant and virement and financial regulations are the viable tools for sound budgetary control in the local government system and that resource allocation, perception and infrastructure are challenges facing budget implementation in local government system and that active participation, budget duration and top management support are solutions to the problems facing budget implementation in local government system. It was recommended that there should be proper authorization of expenditure before the actual disbursement and that government to ensure adequate supervision of local government expenditure so as to avoid extravagant expenditures and forgeries and that resolutions be made available by the government to government bodies/agencies so as to enable them perform the approved activities in the budget.
