Government Budgeting in Nigeria: Principles, Policies and Practices
Obafemi Awolowo University Press Limited, 2003 - Foreign Language Study - 222 pages
African governments are increasingly assuming new functions to respond to social and economic needs, and these functions are slowly becoming part of the accepted responsibilities of government. These book addresses the need to modernise and improve budgetary concepts and procedures; and documents work achieved so far to make the budget system responsive to the increasing responsibilities of the state, and people's search for a better quality of life. The study discusses and provides practical guidance on how the budgetary system can be an effective device for planning, reviewing and controlling government operations, particularly in relation to the implementation of national development within the scope of public budget. Contents: budget policy; programme performance and the budgeting system; budget preparation, legislative authorisation; budget execution; budget accountability; government financial management; and the governmental budget department. The author is a member of the Department of Management and Accounting, at the University of Ife, Nigeria.
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Programme Performance Budgetting System 44
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1979 Constitution Accountant-General accounting system achieve Administrative Services allocation analysis Appropriation Act Appropriation Bill Appropriation Law assist Auditor-General authority basis Budget Department budget estimates budget execution budget preparation budget programmes budget project budget proposals budget structure budgetary process Consolidated Revenue Fund cost centre cost control development plans Division economic Education effective efficiency ensure established evaluation federal government financial management Financial Management Services fiscal formulation functions government accounting government budgeting government ministries guidelines House of Assembly implementation improvement Industrial kilometres legislative legislature levels measurement Ministry of Finance monitoring multi-year estimates National Assembly Nigeria objectives Ogun operations organization Performance Budgeting System performance ratios Permanent Secretary personnel phase planning and budgeting planning and programming PPBS present President Presidential System procedures Programme Budgeting Programme Performance Budgeting programmes and projects purpose reports responsibility sector Supplementary Appropriation technical techniques top management traditional budget unit costs