Title Page
Table of content

1.1            Introduction
1.2            Background of the study
1.3            Organizational structure
1.4            Statement of the problem
1.5            Objectives of the study
1.6            Hypothesis of the study
1.7            Justification of the study
1.8            Scope and limitation of the study
1.9            Definition of key terms

2.0            Literature Review
2.1     Meaning of local government
2.1.1  Evolution of Local Government       
2.2     Meaning and Development of Budget
2.2.1  Types of Budget
2.2.2  Justification of Budget
2.3     Budgeting process.
2.4     Sources of Revenue to Local government.
2.4.1  Financial management in local government
2.5     Concept of Budgeting control system in local government.
2.6     External control measure on Budget preparation and implementation
2.6.1  Budget preparation and implementation
2.6.2  Audit control mechanism       
2.6.3  Advantages of budget preparation and Implementation
2.7     Problems in Budget preparation and implementation at local government level.
2.8     Principle of Budgeting
2.8.1  Characteristics of budget organization and Administration
2.9     Public Accounting committee
2.10   The press or public on budget preparation and implementation at local government level.

3.0            Research Methodology
3.1            Area of study
3.2            Research design
3.3            Sample size and sampling technique
3.4            Sources and collection of data
3.5            Data Analysis technique

4.0            Data Presentation, Analysis and Interpretation of Data
4.1     Introduction        
4.2     Presented, analysis and interpretation of data    

5.0            Summary, conclusion and Recommendation      
5.1     Summary
5.3     Recommendation
5.2     Conclusion
5.4     Area if further study

       The severity of Nigeria’s economic crisis dictates, that all available resources be effectively mobilized to reverse the deterioration of the economy. In recent time, the local governments in Nigeria have been assigned specific development roles by the constitution. But this should not be taken to mean or suggest that in the past local government did not contribute to economic development, for example, between 1955 and 1966, local governments were responsible for an average of twelve percent of total expenditures in the country.

       In a federal system like Nigeria, local governments are close to the people and hence could effectively alter socio economic and political conditions within their jurisdictions. Apart from providing and maintaining basic infrastructures, local government can complement the economic activities of other levels of government.

       Budget preparation and implementation at local government level becomes significant if macro-economic stability is necessary in the wider economy because if fiscal imbalance appears rampant at the local level, it could pose problems for macro-economic management of the economy.

       Though the revenue allocation system mandates that certain fraction of the federation account be allocated to the local governments, these funds are never enough to meet expenditure requirements. This is so because the size of the account is related to revenue from oil, which is subject to fluctuations and the expectation of local governments far exceed the available resources. In a system characterized by ethnic and clan conflicts, state government have attempted for political reason, to frustrate their existence and defaulted on their statutory allocation local government now become financially and politically impotent, therefore, for all the problems that hinders the effectiveness of local governments, there must be a sound budget preparation and implementation.

1.1            INTRODUCTION
       Local government has historically provided service of importance to its citizens in rural and urban areas in Nigeria. These services include provision of basic amenities like, water, roads, health facilities; education etc. of late, the role of local government in providing these services has attracted public concern. Furthermore, it ha generated national crisis as a result of increasing rate of poverty especially among the rural people some scholar views this development to poor budget implementation.

       The impact of budget preparation and implementation cannot be overemphasized in the running of the affairs of industrial enterprises institutions, companies, government organization and a nation as a whole.

       Budget can simply be regarded as estimate of how money will be spent over a period of time in relation to the amount of money available. Budgeting implies planning while planning is not a process of guesswork, but the result of research, observation and forecast. In order to prepare a budget, the management is forced to think ahead and examine critically every factors that are likely to affect the achievement of planned objectives. Budget is therefore looking into the future; it provides the yardstick for evaluating subsequent performances budget is a means to an end itself.

       To have a clear picture of the topic, we have to allude ourselves to the meaning of budget preparation and implementation. Budget preparation deals with computing of various expenditure and revenue which is as a result of research and forecast while implementing the budget is to put into effect what has been laid down in the budget.

       Budget preparation and implementation pilots the affairs of the local government in achieving their constitutional responsibilities.

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Item Type: Project Material  |  Attribute: 56 pages  |  Chapters: 1-5
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