We recognize that financial control is aimed at the attainment of optimum efficiency in the performance of public service, and one of the merits of the planning-programming-budgeting system (PPBS) is the fact that it emphasizes objective criteria of effectiveness and efficiency by forcing policy maker to examine simultaneously a wide range of alternative options in meeting an objective.

The level of government spending depends not only upon the scope and extent of various functions performed, but also upon the efficiency with which these public goods are delivered.  As with programme development, the persons in the best position to increase efficiency are those in direct control of the conduct of particular public services.  But these public functionaries often lack incentives to perform, or knowledge of how to do so, or they may for personal reasons prefer certain lines of actions contrary to the efficient goal, particularly that of carrying out as large a “bureaucratic empire” under their own domain as possible.

On the whole, the maintenance of maximum efficiency in government operation in order to obtain value for money is a task requiring vigilance and continuous improvement.  For this methodology to be carried out, there is need to formulate an acceptable measure that will constantly be examining the relationship from time to time this research project therefore examines the development and application of financial control in the management of resources in the public sector.

 

RESEARCH METHODOLOGY

SUMMARY, CONCLUSIONS AND RECOMMENDATIONS