Budgeting at Local Government Level: Preparation, Problems and Prospects

Abstract

Budgeting process is central to any administration be it local, state or federal public or private because control of the purse is perhaps the most effective tool of coordination. The scope and nature of the entire governmental operations is determined by the allocation of appropriation to the various programmes. In fact human nature is never evident than when men are struggling to gain a larger share of funds from common purse. This paper examined budgeting at the local government level, its
preparation, problems and prospects. The study discovered that there is a wide gap between budget plan and its implementation
which results in unfulfillment of political promises and nonsatisfaction of heightened expectation of the people. The wide spread dissatisfaction of the masses against local government has greatly contributed to low rate of development of local communities. The paper made some recommendations that will reduce incidence of deficit budget in local Government to a vanishing point.