2.10
BUDGETARY
CONTROL IN GOVERNMENT
Budgetary
control has the existence
of broad and narrow sense.
Broad budgetary control sees the entire budget system as a control system,
which it is the formation of a prior, during and after the whole process
control system (David E.W. Manginsona, 1999). Through the budget preparation
budget evaluation, reward and punishment by monitoring of budget execution.
Narrow budgetary control prepares a good budget a basis for performance
management and standard on regular basis to compare actual performance with the
budget analyze differences in the result and take corrective measures, which is
mainly referring to something in process of budget implementation in the
monitoring of bahaviour.
According
to control activities, budget control includes target, process control and
system control, while the budget as the primary means of corporate internal
control provides a comprehensive management Platform. Budget target of control
is that budget management through practice and strategic planning to determine
the annual business objectives; then through the decomposition of indicators to
clarify the responsibility of the objectives of responsibility of the budget
units as a basis for evaluation.
Budget
programme control is that management achieves complete control over the purpose
through the division of budget management decision-making authority and
authorization controls, segregation of duties control is incompletely with the
budget organization, budget audit, budgeting monitoring and internal audit
characteristics (John K. Chnstiansen and Peter Skacrback, 1997). Budgetary
control regulates business and people's behaviour through a series of system
control and enhances enterprise "rule of law" capacity, at the same
time improve the enterprise's core competitiveness.
Budgeting
control is the core of the enterprise management control and a business
management system, a very important control system. Budgeting control is a
comprehensive system of budgetary control that budgetary control infiltrates to
the various business process of enterprise: The role and significance of
budgetary control.
i. Budgeting is a
pre-budget control, budget execution is a matter of control budget evaluation
is a kind of export control. As enterprise's own internal and external
conditions change, sometimes business stratage need to make corresponding
adjustment.
ii. Budgetary
control is not only a wide range of control, but also full range of control;
budget control must penetrate to the enterprise in all business processes and
business link, which is covering all business sectors and positions.
iii.
It aids in preparation of
consolidated of government's financial position.
iv. It encourages and emphasizes on financial
accountability and enables meaningful report to be prepared. Such report
provides account and comprehensive information on spending decisions.
v. It assist the government to make funds
allocation to departments with unified budget.
The
arms/organs of Government that exercised control over
the budget are as follows:
i. The Executive: This form of control
concerns the presidency by checking the excesses of the executive arm of
government and compliance with section 81 (1) of the 1999 constitution of the
federal Republic of Nigeria.
ii. Legislative Council: Legislative council
or the National Assembly is the supreme from the public fund that is spent
without the approval of the National Assembly or the legislature at each tier
of Government. The legislature does this through its committee which is the
Public Account Committee.
iii. Ministry of Finance Control: Ministry's of
finance supplies the fiscal needs of the ministries/ Department to boost the
day-to-day running of their
units. These ministers
for finance by way of
estimates, who in
turn present the Estimate to the
president. The president further present it to the National Assembly for
approval. The approval of the minister of finance is sought for:-
iv. All items of new Expenditure.
v. Any increase in expenditure beyond the
original estimate.
vi. Any transfer of fund
(money) between one sub-head
and
another under the same head of expenditure.
vii. Any change policy, involving an increase in expenditure.
The
duties are perform by means of warrants financial authorities, Nation's budget
budgetary guidelines financial Regulations and established financial circulars,
viii. Treasury
Control: The treasury is responsible
for the accountant General expenditure
of the Government in keeping books of accounts to record all
the record all the receipts and departments and of the annual statement of
account for submission to the house (National Assembly).
Department Vote Book:
Government
ministries, Departments and units and units maintain vote books. According to
Igwe (2005:149) a vote book is a record of expenditure and liabilities incurred
in respect of a votes or funds placed at the disposal of a ministry /
Department. "It is kept for every sub-head and it is an important part of
the system of budgetary control". A vote book is designed to facilitate
vote watching. That it's ensures that expenditure is not in excess of approval estimate
or in excess of Authority control or
approval.
2.11 FUNCTIONS OF ALL LOCAL
GOVERNMENT
The
fourth schedule of the 1999 constitution of the Federal Republic of Nigeria
assigned the following duties to the Local Government Councils among others.
i. The draft of Bye-laws and making recommendation to the state commission on economic planning,
ii. The establishment and maintenance of cemeteries' burial grounds and home for destitute,
iii. License of
motor-cycles, Bicycles, canoes, wheel Barrow etc.
iv. Establishments maintenance and regulation of slaughter houses and motor parks for public convince,
v. Provision and maintenance of public
convince such as sewage and refuse disposal etc.
2.12 ACHIEVEMENT OF IZZI
LOCAL GOVERNMENT
COUNCIL
The
achievement of both past and present leader of Izzi Local Government Council,
Iboko have distinguished. These leader as disciplined and focused. Their
achievement cut across all parts of the
Local Government and range from provision of Rural Electricification, Health
Education, Environmental sewage and Drainage, construction of road and Bridges,
Commerce co-operative and supply, Agriculture etc.
i. RURAL ELECTRIFICATION
Procurement
of two number transformer at Iboko and Council headquarter, procurement of 18
drums of cabel, 2500 electric poles and other electrical gadgets for the
extension to the villages in Izzi Local Government which includes Islimajim,
Afionwe, Ndiofutu Izenyi, Ndienyim.
ii. HEALTH
Izzi Local Government has
done a lot in all the communities of the Local Government:
i. provision of mobile health programme to
cover the wards in Izzi Local Government Area.
ii. Construction/Renovation
of health centres across Izzi Local Government Area including
Nwofe, Izenyi etc. xxix. Provision of hospital equipments and drugs to equip
health centres.
iii. Provision of drug revolving loan.
EDUCATION
i. Construction of 4 number class room block
for four
primary schools in each of the five Development
Centre in Izzi Local Government, Area,
ii. Renovation of Local Education Authority building
at
Ndiogbu.
iii. Provision of 40 thousand exercise books for
distribution
to pupils in
primary schools within Izzi Local Government
Area,
iv. Provision of instructional materials to
adult and non
formal Education such as special school for the blind
at opefia.
v. Scholarship awards to exceptional
brilliant student of
Izzi origin in tertiary institution.
vi. Payment of bursary awards to indigent students
in tertiary institution.
ENVIRONMENTAL SEWAGE AND
DRAINAGE
i. Constitution of drainage
along Iboko, Local Government headquarters road and at
the Local Government headquarter Nwofe.
ii. Construction of 4 No
V.I.P toilet of 3 comportment each in council area
such as Iboko, Nwofe and Iziogo etc.
iii. Construction of 4 no VIP toilets at the Local Government Secretariat.
CONSTRUCTION ROAD AND
BRIDGES
i. Construction of 6 no
unity bridges to Link Development Centers within Izzi Local Government Area.
ii. Construction of two
culverts in each ward in Izzi Local Government Area Ogwueze Culvert, Ngele,
Ugborna Culvert, Azuabe, Ndiogbu, Nwuda, Ugbala, Nwakwa Ogalegu, Ngele Echefi,
Nwakpa Okpuru, Alapalolo Culvertsetc.
iii. Construction, Grading and lateriting of Local road across
each ward in Izzi Local Government Area which include: Nwogha Nwamini - Ekponya
- Ewe road, MTN - Agazi Ommyi Alukwa Road, Iboko Central School Road, Nwokporo
- Mgbegu - Ngele T- Road, MTN –
Mbam Uphopu - Secretariate
Road, Police station -Secretariate Road, Secretariate - Agharoza bore hole
Road, Bonny Ebele.
COMMERCE CO-OPERATIVE AND
SUPPLY
i. Construction of 20
no lock up stores and open stores at Iboko market, and Nwokpor Market, and
Construction of 3 number lock up stalls and 2 no open stalls each in 15 market
at Izzi Local Government Area.
ii. Establishment of
rice mill industry at Iboko and landscaping at the Area.
AGRICULTURE
i. Establishment of poultry farm and
introduction of 1000 no. fingerlings in the fish pond.
ii. Counterpart payment to FADAMA LEEDS and
SEMA.
iii. Upgrading of Councils farm in Izzi Local
Government Area. etc.