CRITICAL APPRAISAL OF THE CAUSES OF FAILURE OF BUDGET AND BUDGETARY CONTROL IN THE PUBLIC SECTOR (A CASE STUDY OF THE DELTA STATE MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT ASABA)

This study investigated some of the factors that contributed to the causes of failure of budgetary control in the public sector (a case study of Delta State Ministry of Finance and Economic development, Asaba). No nation or organization can stand without plans and policies. This is why budget and budgetary control cannot be overemphasized. Government in pursuance of their goals prepares a well detailed articulated document that enables them to have focus on the activities they carry out. The researcher adopted a case study survey research design in making generalization. The researcher also use questionnaire, textbooks and journals in collecting data, the hypothesis formed where tested, analyzed and interpreted in chapter four. The researcher made some recommendations that will help to control the failure of budget and budgetary control in the public sector.