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.

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.
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. 

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.                                 

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.
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.
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.
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.
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.
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