ACCOUNTABILITY AND BUDGET IMPLEMENTATION IN NIGERIA(A CASE STUDY OF MINISTRY OF FINANCE, ENUGU)

ABSTRACT: As a result of rapid increase in the socio-economic problem of this nation and also millions of naira wasted at project sites and the collapse of our economic sector , the writer decided to survey the avenues in which these wasted funds could be curtailed and our economic problems ameliorated. It was assumed that most of this problem arose as a result of poor budgetary and economic policies implementation for this the writer introduced the study in chapter one of this thesis with a clear statement of the problems inherent in poor budgetary plans implementation.    In chapter two there was an effort made to give the definition have one thing in common that is budget. All the definition have one thing in common that budget is an estimate and refers to the future. The major causes of non-budgetary implementation is also stated in this chapter. From other related literature, the writer could clearly give an appraisal of the proper accountability in some of our banking sectors. Here some of these failed banks were used as an example of what accountability should be in our economic sector. Chapter three stated the designed and method of investigation .       Chapter four had gone through analyzing all of these data collected, the questions the questionnaire were analyzed one after the other with number and degree respondents that affirmed to a particular answer given and vise versa. Chapter five was the last chapter that contains the findings, conclusions and recommendations.

LIST OF TABLE

1. Perception of senior and junior staff of ministry of finance on resources maximization.
2. Responses of senior and junior staff on resources maximization
3. Responses of senior and junior staff on achievement of objective.
4. E-Test analysis of the differences between the mean responses score of senior and junior staff.
5. Responses of senior and junior staff in the necessity of budgeting implementation.
6. Interpretation of staff differences in response to the necessity of budget implementation
7. Perception of senior and junior staff on the use of accountability and budget implementation as a management and control measures.
8. Responses of respondents on the use of accountability and budget implementation as a measurement and control device.

TABLE OF CONTENT

CHAPTER ONE

1.0     INTRODUCTION

1. Statement of problem
2. Purpose of the study
3. Significance of the study
4. Statement of hypothesis
5.  Scope of the study
6. Limitation of the study
7. Definition of terms.