TABLE OF CONTENT
 Title Page i Approval page ii
 Dedication iii
 Acknowledgement iv
 Abstract v
 CHAPTER ONE
 1.0 Introduction 1
 1.1 Background of the study 1
 1.2 Statement of the problem 4
 1.3 Objectives of the study 4
 1.4 Research Question 5
 1.5 Hypotheses of the study 5
 1.6 Significant of the study 6
 1.7 Scope and Limitation - 7
 1.8 Definition of terms 8
 Reference 9
 viii
 CHAPTER TWO
 2.0 Review of related literature 10
 2.1 Budgeting and budgets 10
 2.2 Typology of budgets for planning and control 19
 2.3 Features of budget 21
 2.4 Fundamentals of budgeting and budget
 Administration 28
 2.5 Preparation of budgets 29
 2.6 Budgeting controls 37
 2.7 Innovation in the area of budget
 Zero- Based Budgeting (ZBB) 42
 2.8 Enugu State housing development corporation
 Historical background 50
 References
 CHAPTER THREE
 3.0 Research design and methodology 55
 3.1 Research design 55
 3.2 Source of data 56
 3.3 Research instrument 57
 3.4 Reliability/ validity of research instrument 58
 3.5 Population of the study 58
 ix
 3.6 Sample size/ technique 59
 3.7 Administration of research instrument 61
 3.8 Method of data analysis 61
 3.9 Decision criterion for validation of hypotheses 62
 CHAPTER FOUR
 4.0 Data presentation & analysis 64
 4.1 Data presentation 64
 4.2 Testing of hypothesis 83
 CHAPTER FIVE
 5.0 Summary of findings, conclusion and
 Recommendation 95
 5.1 Summary of findings 95
 5.2 Conclusion 96
 5.3 Recommendations 97
 Bibliography
 Appendix