International Journal of Academic Multidisciplinary Research (IJAMR)   Year: 2020 | Volume: 4 | Issue: 9 | Page No.: 88-96 Budget Implementation and Rural Infrastructures in Jos-East Local Government Area of Plateau State, 2013-2018 Dongkek Naanmin Boniface, Sampati Umaru Tanimu, Garshiya Kaigama Ando & Jonah Daniel Gambo Abstract: The study assessed the impact of budget implementation on rural infrastructure in Jos-East Local Government Area of Plateau State. It is pertinent to note that majority of Nigeria population dwells in the rural areas and infrastructure is absent and where it is present, it is in the state of total decay and comatose. This phenomenon attracts the attention of researchers who may like to know whether the Federal Allocation to Local Government and Internally Generated Revenue (IGR) are not well articulated and utilized by the leadership of councils to finance rural infrastructures in their domain. The main objective of the study is to find out whether budget implementation has actually provided rural infrastructures in the study area. In gathering the data for the study, the researcher relied on both primary and secondary sources of information and consequently adopted the Chi-square technique in the analysis. A sample size of 124 was used for the study; the respondents were selected using random sampling technique. The principal finding of the study revealed that budget implementation has improved rural infrastructures in the study area. Hence, this study recommends that Local councils should ensure effective and efficient release of funds to finance infrastructural projects and programmes.