This work project work is specifically centred on the effectiveness of budgeting as a management-planning tool in the Nigeria, Public sector with particular emphasis to 2004 national budget. The researcher also looked or examined the roles or contributions of budgeting, especially the 2004 national budget towards the enhancement of economic growth and development. Both primary and secondary data were collected to solve the research problem.

The population study comprised only the personnel’s of five selected government institutions in Enugu State. The research instrument employed for data collection were questionnaire and oral interview.

Table’s regencies and percentage were used in presenting and analysis the data collected. Chi-square statistic was used to test the various hypotheses, since this was a test of goodness of fit.

Based on the data analysis the researcher came up with the following findings;

That the 2004 national budget is very effective in the achievements of some gets objective of the public sectors, of other in the multiplicity of the public sectors, it has helped to review workers performance and hence, its application has not posed any difficulties in the Nigeria public sectors.

Based on the above findings, the researcher also drew his conclusions and made dome recommendations, which include the followings.

That the government should provide adequate funds in her annual budget so as to assist the public sectors in discharging their activities, and hence imprive and promote economic growth, development and create employment opportunities in the country and also to ensure that every annual budget, should be a result of the collective effort of all concerned.

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement

Abstract

CHAPTER ONE

INTRODUCTION

1.1 Background of the study

1.2 State of the problem

1.3 Purpose of the study

1.4 Statement of research hypothesis

1.5 Significance of the study

1.6 Scope and limitation of the study

1.7 Definition of terms

References (if any)

CHAPTER TWO

Literature review

2.0 An overview

2.1 The origin and definition of budget and budgetary system.

2.2 The Budgetary process in Nigeria.

2.3 Goals and objective of government budget.

2.4 Summary of the 2004 national budget

2.5 Prospects of the 2004 national budget in the public sector

2.6 Types of budgeting

2.6.1 Traditional budgeting

2.6.2 Functional budgeting

2.7 The budgeting cycle

2.8 Planning programming budgeting system (PPBS) and the Mechanic of PPBS.

2.9 Problems of implanting budget

References

CHAPTER THREE

Research methodology

3.0 Design of the study

3.1 Selection of population

3.2 Development of research materials

3.3 Research procedure

3.4 Treatment of data

CHAPTER FOUR

PRESENTATION ANALYSIS AND /INTERPRETATION OF DATA

4.1 Presentation of data

4.2 Analysis of data

CHAPTER FIVE

SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS

5.1 Summary of findings

5.2 Conclusion

5.3 Recommendations

Bibliography

Appendix

CHAPTER ONE

1.0 INTRODUCTION

1.1 BACKGROUND OF THE STUDY

A budget is a standard with which to measure the actual achievements of people departments, firms, etc. it relates to a certain function, whether the function be a country, district, council, company division or an operating unit.

It is the principal instrument that tempts to impose a sense of order on the multiplicity of public sector activities. It is a plan of revenues and expenditures for the forth coming fiscal year, and often, it is related to plans and project for a longer period as well. Thus the preparation for the annual budget is an occasion for introducing new programme and interrelating them with existing operations, an occasion for the review of considerations affecting operating efficiency of the system, an occasion for investigating administrative accountability, an occasion for decision making about the composition and level of government outputs, and also about the relative importance of the goals of stabilization, distribution and growth an occasion for review of the existing programmes as a basis for executive recommendations regarding their expansion or contraction and an occasion for enforcing constitutional