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Abstract

This study is on The impact of budgeting and budgetary control in local government, a case study of Ideato north L.G.A. This research work is focused on the budgeting and budgetary control system in local government administration. The budget in an organization cannot be overemphasized since it has to do with planning and any organization that ignores to plan for the future is invariably paving way for failure and the success of any budget depends on the budgeting system adopted. The motive of the research work was to investigate the budgeting system of local government areas and establish its effectiveness with particular reference to Ideato North L.G.A. In conducting this research, questionnaire and oral interviews were used and critical examination of available records. The study reveals that budget serves as an instrument of financial control. Variance arising from budget implementation should be formed reportedly and that adequate information should be made available on variance experience and explanation for the variance given. This will enhance proper accountability. 

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