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Abstract

Government, like individuals, are faced with some economic problems mainly that human wants exceed the resources available to satisfy them. The revenue derived from taxation must therefore be managed to provide the needed services to the people in this project. In every organization whether private or public needs a budget to plan their expenditure and income, therefore, a budget is a detailed estimate of the financial operation prepared in advance by designed officials. However, government and organizations prepare an annual budget in order to co-operate their program for the betterment of the people with the little revenue they have like any other local government in Zamfara state. ——- local government prepares annual budget based on the allocation they receive from the Federal government and the local government internally generated revenue.

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