BUDGETING AS A TOOL FOR CONTROL AND PERFORMANCE EVALUATION IN PUBLIC SECTOR

ABSTRACT

The study aims to evaluate budgeting as a tool for control and performance evaluation in public sector. Four objectives were raised for the study. The population of the study comprised the entire public sector in Nigeria. The data generated from the survey were analyzed by means of tables and percentages. The result of the analysis was tested at 0.05 (5%) level of significance. The findings of the study show that a significant relationship exists between budgetary and management decision, public sector recurrent and capital expenditure. The study concluded that budgeting process for the different units /departments are conducted in a workshop / unit meeting setting so as to enhance participation of all the staff in the respective budgeting units and a requirement for all participating staff to endorse on their unit’s budget document as evidence of their participation. These would be enforced by a change in the budgeting guidelines or policy. Therefore, the study recommends that, Top level principal budget officers should educate other level of budget officers on the importance of adhering strictly to the budget provisions and implementations in order make an effective decision. Budgetary controls leads to efficiency and effectiveness of management productivity; the top level management should allow inputs from all levels of management in its budgeting decisions to ensure its decisive implementation and a bottom-up budgetary control should be put in place where all relevant officers will partake.