1. The budgetary process in a Nigerian local government: a case study of Makurdi local government of Benue state, 1985
- Author
-
Kumbul, Susan M. (Author), Simmonds, Keith C. (Degree supervisor), Kumbul, Susan M. (Author), and Simmonds, Keith C. (Degree supervisor)
- Abstract
This study will attempt to examine in-depth the constraints imposed by Benue State government's continued involvement in the local governmental budgetary process. In order to provide for responsible government, budgeting in Nigeria's local governments is geared to a cycle. The budget cycle includes four phases: preparation and submission, approval, execution, and audit. Budget preparation and submission entail preparing a plan for the coming fiscal years. In this phase, budget instructions are issued and agency requests are prepared. This phase includes a review of agency requests by the Central Budget Office, forecasts of revenue, executive decision-making and submission of the budget to the legislative body. The concern of this study, however, is to describe the state government's continued encroachment upon what would normally have been the exclusive powers of local government; that is, during the first or preliminary and third or draft estimate phases. In brief, the budgeting system of Makurdi Local Government of Benue State continues to be dominated by the traditional objectives of control and accountability rather than a concern for allocating limited public-sector resources to well-defined programs and projects that are intended to serve a set of national and local objectives. Budgetary data for the study were collected from primary and secondary sources and through preliminary and follow-up interviews with selected budgetary personnel in Benue State. Although this study is confined to Makurdi local government of Benue State, it is expected that the study will contribute to a better understanding of the budgetary process in Nigeria. While other topics could have been selected for the investigation, this topic was chosen because the writer, as a state official, also worked at the local government level. During this period, the writer observed the delays and excessive control over local government budgeting imposed by the state government, and its adverse effec