BUDGETARY ACCOUNTING IN PUBLIC SECTOR
BUDGETARY ACCOUNTING IN PUBLIC SECTOR
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Date
1993-10
Authors
DATTIJO, ALIM MUHAMMADU
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Abstract
A B S T R A C T
Budgetary Accounting in operation was inherited from the
Colonial Administration over thirty years ago with little or no
modification or improvement. This was despite the growing
sophistication of environment, including vital elements of
the environment such as the general public and employees in
the Public Service. This study was undertaken to reveal existing
loopholes which need to be addressed for better Management of
financial resources of the public sector.
The study started with discussion of budgets and budgetary
control aspects of budgetary accounting. These involved historical
development of budgetary control, prior to 1930, and
the executive budget movement; budgetary control in an organisation;
budgetary control administration, and budgetary control
in Nigeria.
Research methodology discussed these factors; different
methods of collecting data including mailing, telephone and
personal contact. It also shed light in questionnaires administred
and choice of the respondents.
The individual responses were grouped together into percentages.
They were presented and analysed as such, to discover
their hidden meanings. This was then related to Bauchi State
Urban Utilities Board.
The findings of the research included the following: emphaiss
was mainly on financial accountability, financial regulations
inherited from the Northern Region Government not reviewed to
suit the present day problems, appointments not purely on merit,
and chief executive not interested on budgetary
control and performance not accounted for.
In the light of the findings, the following recommendations
were made. Establishment of budget Department or Unit,
Policies of the government to be expressly stated, training,
seminar, and workshops on budgets, establishments of goals,
standards, efficient use of materials and review of rules
and regulations governing financial matters on regular
basis.
Description
DEPARTMENT OF ACCOUNTING,
FACULTY OF ADMINISTRATION,
AHMADU BELLO UNIVERSITY
ZARIA - NIGERIA
Keywords
BUDGETARY,, ACCOUNTING,, PUBLIC,, SECTOR,, STUDY,, BAUCHI,, STATE,, URBAN,, UTILITIES,, BOARD