This research work is on budgeting in the management of public Institutions using Ministry of Works and Housing Enugu State as a case study.  The researcher used both primary and secondary data sources. The primary data included the use of questionnaires, observations and interview.  The research design was essentially descriptive to ease the study. Data were presented, analyzed and interpreted using simple percentages.     Findings were made which included notably that the ministry of Works and Housing Enugu carries out routine or yearly budgeting exercise which where not fully implemented. There have been frequent administrative changes in the ministry and that had affected budgeting adversely, that the public influence budgeting in the ministry and that budget implementation is not taken seriously by the ministry. Based on the findings recommendations were accordingly made. They were that budgeting should not be a mere yearly ritual exercise devoid of seriousness and commitment, that administrators of the ministry should not be changed too often to avoid its adverse affects. Public influence on the budgeting should be encouraged and that the implementation of budgets should be given priority that budgeting principles ought to be observed by public institutions to enable the desired changes or transformation to take place 

Title Page - - - - - - - - - -ii

Table of content - - - - - - - -iii 

Certification page - - - - - - - -iv

Dedication- - - - - - - - - -v

Acknowledgement - - - - - - -vi

Abstract- - - - - - - - - -vii

Table of Content- - - - - - - - -viii

CHAPTER ONE

1.0 Background of the study - - - - - -1

1.1 Statement of problem - - - - - -2

1.2 Objective of the study - - - - - -4

1.3 Research Questions - - - - - -4

1.4 Significance of the study - - - - -5

1.5 Scope of the Study- - - - - - -5

1.6 Limitation of the Study- - - - - - -5

1.7 Definition of Terms - - - - - -7

References 

CHAPTER TWO

REVIEW OF RELATED LITERATURE

2.0 Concept and Definition of Budget - - - -9

2.1 Elements of Budget - - - - - -11

2.2 Types of Budget - - - - - - -14

2.3 Techniques and Tools for Budgeting - - -14

2.4 Government Revenues and Expenditure - - -22

2.5 Annual Estimates - - - - - - -24

2.6 The Budget Cycle - - - - - - -29

2.7 Deficiencies of the Traditional Budgeting - - -35

References 

CHAPTER THREE

RESEARCH METHODOLOGY

3.0 Research Design and Methodology - - - 39

3.1 Research Design - - - - - - 40

3.2 Sources of Data Collection - - - - 40

3.3 Method of Data Collection - - - - 41

3.4 Location of the Study - - - - - 42

3.5 Population of the Study - - - - - 42

3.6 Sample and Sampling Technique - - - 43

3.7 Instrumentation - - - - - - 45

3.8 Instrument Rate of Return - - - - 46

3.9 Establishment of Validity of the Instrument - 46

3.10 Establishment of Reliability of the Instrument - 47

3.11 Method of Data Analysis - - - - 48

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 Presentation of Data - - - - - 49

4.2 Analysis of Data - - - - - - 50

CHAPTER FIVE

SUMMARY OF FINDINGS, RECOMMENDATION AND CONCLUSION

5.1 Summary of Findings - - - - - 54

5.2 Recommendation - - - - - - 55

5.3 Conclusion - - - - - - - 55

Bibliography 

Appendix