ISSN 2736-1721
Global Journal of Business Management ISSN 6731-4538 Vol. 4 (6), pp. 001-011, June, 2010. © International Scholars Journals
Full Length Research Paper
Problems and prospects of budgeting and budget implementation in Local Government System in Nigeria
Samuel C. Ugoh1 and Wilfred I. Ukpere2*
1University of Lagos, Department of Political Science, Akoka, Lagos, Nigeria.
2Cape Peninsula University of Technology (CPUT), Faculty of Business, Room 22, Commerce Building, P. O. Box 1906, Bellville, Cape Town, South Africa.
Accepted 11 February, 2010
Abstract
Local Government has historically provided services 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 has generated national crisis as a result of increasing rate of poverty among the rural people. Some scholars view this development to poor budgeting and implementation while others associate it to the federal and state government’s interference. In this work, we are focused on budgeting as it relates to the local government in Nigeria. The paper therefore, examines the sources of finance of the local government and its autonomy considering the nature of fiscal federalism in the country. It also tries to investigate the difficulties in budget process and implementation in Nigeria with emphasis on the local government.
Key words: Budget, budgeting, local government, implementation.