International Journal of Academic Management Science Research (IJAMSR)
  Year: 2021 | Volume: 5 | Issue: 10 | Page No.: 1-12
Evaluation of Local Government Performance through Budget Implementation and Budgetary Control
Salami Ibraheem Oladeji, Adekanmi, Abideen Adeyinka, Amolegbe, Sikiru Adesola

Abstract:
This research looked at the impact of budgeting and budgetary management on local government performance in Nigeria's Osun state. The particular objectives are to investigate whether current rules are followed in the drafting of budgets in local governments in Osun State, and whether budget implementation and budgetary control contribute to effective performance in local governments in Osun State. A survey research design was used in this study. The stratified and simple random sampling methods used in this study are stratified and simple random sampling methods. This research relied on primary data. The primary data was collected via a well-structured survey. Descriptive and inferential statistical techniques were used to analyze the data. Simple frequency and percentages were utilized in descriptive statistics to answer research questions, whereas inferential statistics were used to assess the study's hypotheses. To test hypothesis one and three, regression analysis was performed. The findings revealed that budget and budgetary control have a substantial impact on performance. The study also discovered that budget monitoring and effective performance in Osun State's local government had a substantial relationship. According to the findings, local governments in Osun State, Nigeria's south-west, should develop and completely execute budgets to ensure effective control, transparency, and accountability of public monies and avoid mismanagement and theft. According to the report, the government should put in place effective mechanisms for budget compliance at local governments, and there should be no use of below-the-line accounts at local governments for the purpose of meeting the government's established targets.