INTRODUCTION
Budget is a financial programme of action designed to guide the future operations of an organization. According to Nwosu (1981)“ a budget is financial plan which is intended to provide guide for future events and behavior, in a more general sense, budgeting is concerned with the translation of financial resources, into human purpose”. It may be conceptualized as a series of goals and price tag attached.
According to Wikipedia (2013), the budget of a government is a summary or plan of the intended revenues and expenditures of that government. There are three types of government budget;
(Encyclopedic dictionary of public Administration, online).
According to Omebogu, (2012), the inherent values or benefits in budgeting have not been fully drawn by our country in that the nation is still socio-economically backward. For instance the battle against poverty has not actually started in our rural communities and are in deplorable shape, the health situation has not improved, our education policy has not be implemented (free education), the standard of living of the average Nigeria is nothing to write home about, to mention but a few.
All these are sufficient indications that out national budgets all this years leave much to be desired than to achieved; because if the budgets are appropriately made and implemented all this factors will be successfully achieved. It was observed by researchers that the major problems of budgeting system in local government are a major problem because it third tier in government and it area of coverage is very remote.
Local government administration is one of the efforts of the federal government of Nigeria to bring government influence to the rural dwellers.
Udi Local Government Area of Enugu State is one of the Seven Hundred and Seventy Four (774) Local Government Areas in Nigeria.
Budget has now been reduced to mere yearly rituals. Early in the year so much noise is made concerning the budget, hopes of the people are raised for a better tomorrow but soon nothing will be heard about the implemented budget presented. Yet another year, a similar thing happens. (Ogudele, 2006).
According to Nwoko (2001) a huge sum of money has been spent outside budgetary allocations over the years, yet budgeting policies are not implemented. For instance, in Nigeria to be precise, since after their independence in 1960, budget has been made to develop agriculture which was their centre of trade back in 1940’s. In the Nigeria polity, though good budget might be made but are very poorly implemented.
Other causes of problems of budgeting include, lack of adequate knowledge to prepare and implement budget, laxity by the ministry in the implementation of budget, mismanagement of fund, insufficient fund to carryout budget activities, lack of monitoring of the activities of budget implementation. This is evident in the unprofessional and shabby ways by which budget is carried out in the ministry.
The main objective of this work is to examine budgeting system in local government administration in Nigeria with emphasis on Udi local government area. Other specific objective includes:
The following research questions were obtained from the administrative section to enhance this research work to the standard expected:
1.6 SCOPE OF THE STUDY
The scope of this study is very wide if it has to be carried out in all local government in Nigeria. The study is limited to Udi local government area, based on the fact that there is no time and material resources to see to the whole nation. This study is limited to (Udi L.G.A, in Enugu state).
1.7 LIMITATION THE OF STUDY
Below were some of the constraints encountered;
1.8 DEFINITION OF TERMS