ROLE OF BUDGETING IN THE MANAGEMENT OF PUBLIC FUNDS, A CASE STUFY OF BAUCHI LOCAL GOVERNMENT
Abstract
This study investigates the role of budgeting in the management of public funds in Bauchi Local Government Area, Bauchi State, Nigeria. Budgeting is a critical instrument for resource allocation, fiscal discipline, and service delivery, yet local governments in Nigeria often face challenges of poor implementation, corruption, and weak accountability. The study aimed to (i) examine the effectiveness of budgeting in managing public funds, (ii) identify the challenges affecting budget implementation, (iii) assess the contribution of budgeting to accountability and service delivery, and (iv) propose strategies to improve budgeting practices in Bauchi LGA A descriptive survey research design was adopted. The study population comprised 270 respondents drawn from government administrators, finance staff, legislative members, civil society, and citizens. Using Yamane’s (1967) formula, a sample size of 161 was determined, of which 145 valid responses were analyzed. Data were collected through structured questionnaires and interviews, and analyzed using descriptive statistics (frequencies, percentages, mean, and standard deviation) and inferential statistics (chi-square and regression analysis) The results revealed that budgeting is generally effective in promoting resource allocation, expenditure control, and transparency, with a grand mean of 3.83. However, significant challenges were identified, including delayed release of funds, inadequate revenue generation, political interference, corruption, and lack of skilled personnel (grand mean = 3.87). The study further found that budgeting contributes positively to accountability and service delivery (grand mean = 3.90), while strategies such as capacity building, adoption of modern budgeting techniques, improved transparency, citizen participation, and timely fund release were strongly endorsed to strengthen budget practices (grand mean = 3.93). The study recommends timely disbursement of funds, strengthening internally generated revenue, continuous capacity building for staff, adoption of performance-based budgeting, enhanced transparency measures, and greater citizen involvement in the budget process. These measures will improve fiscal discipline, service delivery, and public trust in governance
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