EFFECTS OF BUDGET PREPARATION AND BUDGET IMPLEMENTATION ON PUBLICSECTOR PERFORMANCE IN SOKOTO STATE

Abstract

Budgeting is a crucial exercise with which a firm or business cannot achieve much. Almost every enterprise,
regardless of size, complexity or sector, relies heavily on budgets and budgetary systems to achieve strategic
goals. The primary goal of the government is the provision of the essential goods and Services to the citizenry
which are normally provided through ministries, agencies, state corporations. Despite the reality of a budget
schedule with an extensively consultative, detailed and extremely participatory budgeting process effect
approved by the government at different stages in Sokoto State each fiscal year, with the plan of having least
budget/definite variances. Using purposing sampling techniques through non-probability. The sample size of
this study is 234 respondents. The result revealed that constitutional provisions has a significant positive
association with budget preparation in Sokoto State with the coefficient 0.2401 and p-value 0.0012 at 5% level
of significant. Also revealed that corruption and inefficient officers has a significant negative association with
budget preparation in Sokoto State. Following the findings, it can be concluded that political interference
could also create unrealistic budget in Sokoto State. This is clearly attributed to lack of continuity in the
government as agreed by majority of the respondents. Despite the positive performance of constitutional
provision in preparation of budget in Sokoto State, efforts should still be made by the state government to fix
the problem of budgeting practice by engaging a reputable consulting firm to guide and audit the
appropriation bill process to ensure credibility of the budget.
Keywords: Budget preparation, Budget implementation and Public sector