Stella Okwuchukwu Alokwu

Nnamdi Azikiwe University,Awka

Department of Public Administrations

Faculty of Management  Sciences

Nnamdi Azikiwe University,

os.alokwu@unizik.edu.ng

Ebelechukwu Rebecca Okonkwo, Ph.D

NnamdiAzikiweUniversity,Awka

Public Administration Department

Faculty of Management Sciences

er.okonkwo@unizik.edu.ng

Chibuike Chris  Umeokafor

Nnamdi Azikiwe University,Awka

Department of Public Administration

Faculty of management Sciences

cc.umeokafor@unizik.edu.ng

Abstract: 

This study examined budgeting and budget performance in Anambra State civil within the period of 2016 to 2022. Among the objectives are to ascertain whether there exists a relationship between budget scrutiny and budget performance in Anambra State civil service, and determine whether there is a significance relationship between unrealistic timely disbursement of funds and effective budget performance. Descriptive survey method was adopted for the study.The population size of the study included the 5837 staff of all the ministries in Anambra State. Taro Yemani statistical toll was used to obtain a sample size of 400. A 35- item questionnaire was used for data collection while the t-test statistics was used to test the hypotheses.  The results indicate a notable correlation between the examination of financial allocations and budgetary outcomes within the administrative framework of Anambra State. Additionally, the investigation unveils a substantial link between the impractical and untimely allocation of resources and the achievement of optimal budgetary performance. Among the recommendations were that the Anambra State House of Assembly should properly scrutinize budgets before approval and appropriate modalities for the disbursement of funds by appropriate Ministries in Anambra State should be put in place by the body in charge since it has been identified to affect budget performance in Anambra State.

Introduction

Every government and organization must meticulously devise a financial roadmap each year, projecting both revenues and expenditures. This budget plan serves as a crucial blueprint, guiding the government’s actions, ensuring effective resource generation, and promoting efficient resource allocation (Faleti and Myrick, 2012). Its primary objective is to attain predetermined targets and goals within a specific timeframe, thus rendering the budget an indispensable tool for socioeconomic transformation. Faleti and Myrick (2012) affirm that the budget plays a vital role in national resource mobilization, allocation, and overall fiscal and economic management. It serves as an economic instrument that brings the government’s vision to fruition in a given fiscal year. To be an effective instrument for a country’s growth and development, all stages of the budgeting process must be skillfully interconnected and managed. Faleti and Myrick emphasize the need for well-designed budgets that are efficiently implemented, thoroughly monitored, and effectively evaluated. When administered wisely, budgeting propels management planning, establishes a benchmark for evaluating performance, and fosters seamless communication and coordination among various organizational segments. 

Scholars have emphasized that governmental organizations of all sizes, categories, complexities, and sectors heavily rely on budgets and budgetary systems to achieve their strategic objectives (Faleti, Faleti, and Ojeleke, 2014; Raghunandan, 2012). As cited by Faleti, Faleti, and Ojeleke (2014), the success and importance of budgeting stem from its ability to identify organizational goals, allocate responsibilities for their accomplishment, and subsequently execute those plans. It stands as one of the most effective and valuable management accounting techniques, capable of yielding substantial rewards when correctly understood and adequately implemented (Felati et al., 2014; Shah, 2007; Robinson, 2007; Drake and Fabozzi, 2010). In the Nigerian context, the fundamental prerequisites governing the budgetary procedure of the governmental sector find their roots within the contemporary constitution of the Federal Republic, alongside Financial Regulations and Financial Memorandum (Abdullahi, 2011; Abdullahi, 2008). The budgetary process at the federal echelon impeccably complies with the dictates laid out in the constitutional framework of 1999.This entails a meticulous process through which the budget must pass before becoming an appropriation act of parliament, binding the executive in terms of implementing budget provisions and executing intended projects and programs (Abdullahi, 2011). At the state echelon, the orchestration of finances is also influenced, to a certain degree, by the 1999 constitution and the framework of Financial Regulations. Nevertheless, when we descend to the local government stratum, the choreography of budgetary proceedings takes on an entirely distinct choreography. Regional assemblies, vested with the authority, keep a watchful eye over the intricate tapestry of administrative and fiscal maneuvers undertaken by local councils, all while synchronizing with the financial memorandum. This highlights that budgetary processes at the local level are largely governed by both the executive and the state House of Assembly.

This article was prompted by the public’s outcry regarding the Nigerian government’s poor budget implementation and performance, consequently hindering the nation’s economic growth and development. Proper budget scrutiny, approval, implementation, and monitoring are essential for successful budgeting and achieving budget goals. However, the Nigerian State and Federal Governments have consistently fallen short in adequately formulating and executing budgets. As the country’s population grows, so does the demand on Nigerian civil servants to provide social and infrastructural facilities. As economists often assert, “human wants are unlimited, but the means to satisfy them are limited.” Hence, there is a critical need to utilize these scarce resources to the utmost benefit of civil servants. To achieve this, an appropriate accounting tool called the budget is indispensable, serving as a comprehensive framework for implementing government policies. Budgeting and budget performance in the Nigerian civil service have become almost ritualistic, occurring annually, with content that appears commendable but often yields unsatisfactory outcomes. The issue of budget performance in the Nigerian civil service has long concerned the public. Despite the budget’s quality in terms of preparation and content, it often remains neglected after approval, relegated to a historical book with little adherence during implementation. Evidently, there exists a significant gap between budget content and actual accomplishments. This discrepancy could arise from various factors, including budget delays or late passage, insufficient program and project monitoring, unrealistic time targets, non-compliance with established priorities for budget preparation, monitoring, and evaluation, a lack of preparatory budgetary process, and deviations from target. These variables, among others, require investigation in this study to identify impediments to effective budget performance in the Anambra state civil service. Past studies (Faleti and Myrick, 2012; Ojo, 2012); Adah and Mamman, 2013; Onaolapo and Olaoye, 2013; Usoro and Adigwe, 2014; Ibanichuka and Oyadonghan, 2014; Malgwi and Unegbu, 2012) on budgeting and budget performance in the Nigerian civil service have presented various perspectives. Nonetheless, a research endeavor of such kind remains unexplored within the bounds of Anambra State. Hence, this research aims to examine the impact of budgeting on budget performance in the Anambra State Civil Service, shedding new light on this crucial topic.

Research Objectives

The broad objective is to investigate and assess the impact of budgeting on budget performance in the Anambra State Civil Service from the years 2016 to 2022. The specific objectives are to:

      i.         Ascertain whether there exists a relationship between budget scrutiny and budget performance in Anambra State.

    ii.         Determine whether there is a significant relationship between unrealistic timely disbursement of funds and effective budget performance.

Hypotheses

The following hypotheses guided this study:

1.     Ho: There is no significant relationship between budget scrutiny and budget performance in Anambra State.

2.     Ho: There is no significant relationship between unrealistic timely disbursement of funds and effective budget performance.

Conceptual and Theoretical framework

The Concept of Budgeting and Budget Performance

The government holds a central role in shaping and advancing any nation, and it is imperative to establish a suitable framework to fulfill this noble responsibility. This accomplishment is realized via the framework of civic management, encompassing the structuring, establishment, and oversight of national, regional, and community establishments. This domain addresses procedural, juridical, regulatory, fiscal, personnel, and property dimensions. These institutions serve crucial functions like regulatory oversight, revenue generation, expediting processes, procurement, and providing essential services such as defense, social welfare, and economic infrastructure (Kenneth in Olaoya and Ogunmakin, 2012). Within the public sector, the budget plays a critical role as it represents a comprehensive financial statement detailing projected revenues and anticipated expenditures (Yakubu, 2011). Magand”Meigs (2004) defines the budget as a comprehensive financial plan that outlines the path toward achieving an organization’s financial and operational objectives. Turns (2006) considers the budget a framework that outlines revenue and expenditure over a specified period, typically a year. As stated by Adam (cited in Ugoh and Ukpere, 2013), the concept of ‘Budget’ pertains to the communal treasury, serving as a container for the income and outlays of the government. The specific objectives of government budgeting, as stated by Athukora and Reid in Ibanichuka and Oyadonghan (2014), include providing a foundation for realizing the socio-economic vision of the government within its jurisdiction. It also serves as a tool for pursuing macro-economic management objectives such as economic growth, stability, and equity. The budget sets specific targets, allowing citizens to assess the government’s performance against its own standards. Additionally, the budget aids in resource allocation to strategic areas of priority while addressing various competing needs. Budgeting, being a periodic process, enables government officials to promote managerial efficiency in running the government effectively.

In a democratic system of government, budgeting also plays a vital role in providing a mechanism for legislative oversight over executive spending of public funds. On the other hand, budget performance entails a management report comparing actual revenues and costs with the budgeted figures based on actual sales volume. Essentially, it reflects the variance between actual and budgeted organization performance at the end of an accounting period. This valuable tool allows management to identify areas meeting budget goals and those that require improvement (Bayode, 2012). Performance budgets utilize statements of missions, goals, and objectives to elucidate the reasons behind expenditure. It facilitates resource allocation to achieve specific objectives based on program goals and measured results. Unlike traditional approaches, performance budgeting focuses on spending outcomes rather than simply the amount of money available (Carter in Young, 2003).

Empirical Review

The following literature in the area of budgeting and budget performance were identified and presented in this section. Faleti and Myrick (2012) investigated the Nigerian Budgeting Process as a framework for Increasing Employment Performance. The research delved into the impacts of the structured budgeting procedure, budgetary involvement, magnitude of sectors, and organizational ownership on the employment efficacy within Nigerian governmental bodies, encompassing ministries, departments, agencies, and parastatals. Employing a regression analytical framework, the outcomes unveiled a fusion of monetary and non-monetary gauges, illuminating the efficacy of budgetary practices on employment dynamics. Furthermore, the study augmented the existing insight concerning the interplay between budgetary processes and employment effectiveness, while also presenting recommendations to enhance employment performance metrics in Nigeria. Consequently, this offers potential remedies to analogous obstacles encountered by other emerging economies.

Ojo’s (2012) study Unveils Restrictions Impacting Budgeting and Implementation of Development Plans in Nigeria. The examination divulged that after traversing more than five decades of strategic planning and fiscal allocation, Nigeria unquestionably stands at a crucial juncture concerning the advancement of its infrastructure. Essential elements that are fundamental for cultivating a bountiful and endurable life are conspicuously absent. While numerous rationales have been attributed to this glaring actuality, the focal point of this manuscript revolves around an exhaustive scrutiny of the factors that likely obstructed the efficacy of numerous development strategies alongside annual financial plans in attaining the coveted developmental objectives. The study deduces that unless the pinpointed deficiencies, as extensively deliberated within this document, are diligently addressed, the nation might find itself incapable of competing on a level playing field with its contemporaries in terms of developmental benchmarks. Adah and Mamman (2013) conducted an in-depth Analysis of the Efficacy of Incremental Budgeting System within the Landscape of Nigerian Public Tertiary Institutions. This research aimed to uncover the intricate relationship between budgetary performance within Nigerian tertiary institutions and the utilization of the Incremental Budgeting System. Furthermore, it sought to evaluate the adaptability of the Incremental Budgeting System’s framework in accommodating substantial transformations in institutional projects. The study primarily drew upon firsthand data sources for its investigation. The study’s pivotal revelations diverge from conventional assumptions. Firstly, it challenges the conventional belief that budgetary performance is intricately linked to the adoption of the incremental budgeting system. Contrary to prevailing expectations, the research demonstrates that this correlation is not as pronounced as commonly thought. Secondly, the study sheds light on a significant obstruction to budget implementation – the insufficiency and delay in the release of subventions from the federal government. These delays have been identified as the underlying cause of the breakdown in budgetary execution. Based on these thought-provoking findings, the paper advocates for a transformative approach. It advises the Nigerian government to prioritize the punctual release of sanctioned subventions to these institutions. This proactive measure is proposed as a means to bolster the practical realization of annual budgetary plans. In this manner, the research imparts valuable insights that could potentially reshape the fiscal landscape of Nigerian public tertiary institutions.

Onaolapo and Olaoye (2013) appraised the factors contributing to disparity in budget proposal and implementation. The central focus of their research aimed to dissect the behavioral nuances surrounding the uneven execution of budgets. They formulated and subjected two hypotheses to empirical scrutiny, employing the education and finance ministries within Nigeria’s Ekiti State as their testing grounds. Among the thirty-five individuals who were entrusted with budget formulation and execution responsibilities, a commendable thirty provided their insights through questionnaires. Employing the rigorous student’s t-test methodology, the initial conjecture (that budgetary implementations are not consistently achieved within these ministries) unfolded a revealing revelation. The calculated t-value (12.31) significantly surpassed the critical t-value (1.679), underscoring that both ministries consistently surpass expectations when it comes to budget adherence. The secondary proposition (insufficiency in ministries’ approaches to tackle budget deviations) holds ground, as evidenced by t-cal. (6.89) surpassing t-tab (1.699). This substantiates the adequacy of measures undertaken by the two ministries to mitigate budget disparities. Consequently, it is reasonable to deduce that the sources of discrepancies in budget execution extend beyond the factors previously considered. Employing methods encompassing descriptive statistics, correlation matrices, and multiple regression analyses can shed light on these matters. In the investigation conducted by Usoro and Adigwe (2014), the focal point was the evaluation of Budget practices within the context of the Nigerian Civil Service, emphasizing the lens of organizational culture. The study delved into the perceptions and encounters of Nigerian civil servants concerning budgeting and its associated practices. Notably, the study illuminated the foundational framework of the Nigerian civil service, where a hierarchical culture predominates, interwoven with subtle traces of the clan culture. Paramount among the factors identified to enhance the budgetary processes in Nigeria are enhanced communication channels, heightened participation, and the establishment of rigorous monitoring mechanisms. These newfound insights offer a valuable contribution towards steering an enhancement trajectory and nurturing the evolution of the service.

Ibanichuka and Oyadonghan (2014) undertook a thorough examination of the cash accounting approach and its impact on budget execution within the context of Nigeria. The authors embarked on a comprehensive exploration of the repercussions linked to the persisting challenge of inadequate budget execution in the Nigerian setting. Their investigation was grounded in empirical scrutiny, involving the distribution of one hundred and thirty (130) questionnaires to public servants within the civil service of Bayelsa, Delta, and Rivers States in Nigeria. Employing version 19 of the SPSS software, the researchers meticulously analyzed the collected data through the utilization of paired sample “t” tests. The findings revealed a favorable influence of the cash accounting method on both budget execution and the transparent portrayal of a government’s financial stance. As a recommendation, the researchers advocated for the universal adoption of the accrual accounting approach by all governmental ministries and extra-ministerial entities operating in Nigeria.  In 2012, Malgwi and Unegbu undertook a unique study examining budget practices within Nigeria’s public sector through the lens of the balanced scorecard perspective. They delved into the historical origins of the term “budget” and proceeded to investigate budget performance across Nigerian states, namely Borno, Bauchi, Yobe, Taraba, and Adamawa. Their focus was on discerning variations in budget execution among these states. To assess these differences quantitatively, the researchers employed four distinct budget performance indices. They applied ANOVA and Pair Wise Correlation statistical tools to the collected data. The findings illuminated significant divergence in budget performance among states, with a statistically significant p-value of 0.001 and an F-statistic of 13.118, evaluated at a 5% level of significance. In light of these results, the study recommended integrating Balanced Scorecard Budget Perspectives into budgetary practices and emphasizing vigilant oversight in budget execution. These measures are crucial for strengthening the fight against public corruption in Nigeria.

Theoretical Framework

This research adopts the illuminating lens of systems theory. By embracing this perspective, the study unveils an overarching analytical framework, allowing us to perceive an organization as an intricately interconnected network of elements. Ludwig (1974) asserts that the systems theory portrays an organization not as a mere sum of its individual parts, but as a cohesive whole. Within this holistic paradigm, an organization possesses remarkable attributes: Synthesis, Synergy, Interdependence, and Interconnections. These qualities intricately weave together both within the organization and in its relationships with the external environment and other entities. This emphasis on synthesis, however, eventually gave way to an analytic approach. Much like Galileo’s mathematical conception revolutionized the world, supplanting Aristotle’s descriptive-metaphysical approach, modern scientific analysis took the lead. Tracing the footsteps of Descartes, the scientific method’s trajectory involved dissecting complex phenomena into elementary particles and processes, thereby achieving tremendous success in understanding simple causal chains. Nevertheless, when confronted with multi-variable systems, this framework encounters challenges. This is where the essence of systems theory shines through – advocating that organizations should be viewed as unified systems with interconnected parts, all serving a singular purpose. Any flaw or mishap in any of these parts will inevitably ripple across the entire system, affecting its overall performance. These interrelated parts, akin to decision units or departments, represent the subsystems of an organization. Thus, the collective attitudes and efficacy of these subsystems play a pivotal role in determining the overall effectiveness of the main systems (Nnabuiefe and Amobi, 2015).

Methodology

This study employs a descriptive survey approach, aiming to investigate budgeting and budget performance within the context of Nigeria. Specifically, the research focuses on Anambra state civil service. Survey research, as defined by Okeke, Olise, and Eze (2008), involves the collection and analysis of data through questioning a representative sample of the population at a specific point in time. This method facilitates a holistic grasp of the present scenario regarding one or multiple factors under scrutiny. To gather data, the study relied on primary sources, directly collecting raw data from the field of study. This data was then organized into appropriate forms for statistical analysis. Data was derived from a combination of primary and secondary sources. The primary source involved the use of well-structured questionnaires, while the secondary source entailed reviewing existing works by other authors concerning budgeting and budget performance. The research population consists of all ministries in Anambra State, with a total population size of 5837, as reported in Anambra State of Nigeria (2023). The distribution of the population of the study is detailed in the table below.

Table 1: Distribution of the Population of the Study

Source: Anambra State Government, 2023

To ascertain the appropriate sample size for distributing the questionnaire, we employed Taro Yamani’s equation. The sample size is 400. The table below shows the number of questionnaire that was allocated to each ministry in Anambra State.

Table 2: Number of Questionnaire distributed to Ministries in Anambra State

This table shows that 400 questionnaire was distributed to civil servants in the various ministries under the Anambra State Government. The data depicted above illustrates the distribution of questionnaires among individual ministries. Having identified the numbers of questionnaire due to each Ministry, the random sampling technique was used to ensure that every staff in each Ministry had equal chance of being picked to fill the questionnaire. This was achieved by the use of table of random numbers. Four point summative scale response categories of SA= Strongly Agreed, A= Agreed, D=Disagreed and SD =Strongly Disagree was used. Any item exhibiting a mean value of 2.5 or higher will be classified as consensus-reaching, whereas items with a mean value falling below 2.5 will be categorized as dissenting. The investigation’s hypotheses were put to the test using the Statistical Package for Social Sciences (SPSS).

Test of Hypotheses 

Ho: There is no significant relationship between budget scrutiny and budget performance in Anambra State. 

H1: There is a significant relationship between budget scrutiny and budget performance in Anambra State. 

Table 3: T-test statistics on extent of budget scrutiny in Anambra State Assembly is not significant 

Source: Field survey, 2023

To test the hypothesis the t-test statistics was employed. This is a summary of the t-test values on the extent of budget scrutiny in Anambra State Assembly. The test outcomes reveal that every t-calculated value exhibited significance at an extraordinary level of 0.000. This signifies a notable correlation between the meticulous examination of budgets and the subsequent budgetary achievements within the territory of Anambra State.

Hypothesis Two

Ho: There is no significant relationship between unrealistic timely disbursement of funds and effective budget performance

H1: There is a significant relationship between unrealistic timely disbursement of funds and effective budget performance.

Table 4: T-test statistics on modalities for the distribution of funds by appropriate ministry

Source: Field survey, 2023

To test the hypothesis the t-test statistics was employed. This is a summary of the t-test values on Modalities for the disbursement of funds by appropriate ministry or office is not affecting budget performance. The test outcomes reveal that every t-calculated value demonstrated remarkable significance at an unprecedented 0.000 level. This signifies a substantial correlation between the impractical and untimely allocation of funds and the noteworthy enhancement of budgetary performance.

Discussion of Findings

The t-test for hypothesis one was conducted, and the result showed that all the t-calculated values were significant at a 0.000 significant level. This means that the p-values for all the t-tests were less than 0.001 (p < 0.001), which is a very low probability of the results occurring by chance. Based on this outcome, the null hypothesis (Ho) is rejected. The statement "there is no significant relationship between budget scrutiny and budget performance in Anambra State" is not supported by the data. On the contrary, the available data points towards a noteworthy correlation between the examination of financial allocations and the subsequent fiscal outcomes within the realm of Anambra State. This finding is affirmed by Faleti and Myrick (2012) study which focused on the effects of the formal budgeting process and budgetary participation on employment performance in Nigerian ministries, departments, agencies, and parastatals. The use of financial and non-financial measurements to reflect the effectiveness of budgeting practices on employment performance suggests that budget scrutiny and involvement in the budgeting process can have a positive impact on performance. Also, Adah and Mamman (2013) found that budget performance is not solely dependent on the use of incremental budgeting system but that other factors, such as budget scrutiny and effective management, may contribute to better budget performance.

The summary of the t-test values for hypothesis two indicates that the calculated t-values were significant at a level of 0.000. A significance level of 0.000 suggests an extremely low probability of observing the results if the null hypothesis (no relationship) were true. The text concludes that since all the t-calculated values were significant at this very low significance level, it implies that there is indeed a significant relationship between unrealistic timely disbursement of funds and effective budget performance. In other words, the analysis suggests that the initial hypothesis, which stated that there is no significant relationship, is rejected based on the t-test results. Instead, the findings indicate that there is a significant relationship between unrealistic timely disbursement of funds and effective budget performance. This implies that how funds are disbursed in a timely manner can have an impact on the overall effectiveness of budget performance. This finding is in line with the literature presented in the text. Several studies, such as the ones conducted by Ojo (2012) and Usoro and Adigwe (2014), focused on budget performance and its impact on various aspects of public institutions and organizations. These studies suggest that budgeting practices and processes can indeed influence various performance metrics, including employment performance, development plan implementation, budget proposal, and overall organizational effectiveness.

Conclusion

This study has examined budgeting and budget performance of Anambra State Civil Service The study has specifically ascertained the extent of budget scrutiny in Anambra Sate Assembly; ; determined major modalities for disbursement of fund by appropriate ministries for effective budget performance and identified factors responsible for poor budget performance in Anambra state.

Recommendations

Drawing upon the revelations of the investigation, the scholars consequently puts forth a suggestion that:

1.     To sustain budget performance, the Anambra State House of Assembly should properly scrutinize budgets before approval. Ensuring at least three to four months for legislative scrutiny of the annual draft budget and making it available to stakeholders for meaningful inputs; and establishing system whereby the legislature will debate on in-year (6 monthly or quarterly) budget report to foster better guide and insight to implementation of the budget for the rest of the year.

2.     Appropriate modalities for the disbursement of funds by appropriate Ministries in Anambra State should be put in place by the body in charge since it has been identified to affect budget performance in Anambra State.

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