Utibe Asukwo Etim (2026) “BUDGETING AREAS AND FINANCIAL ADMINISTRATION OF LOCAL GOVERNMENT COUNCILS IN AKWA IBOM STATE”, UNIUYO JOURNAL OF BUSINESS EDUCATION AND ENTREPRENEURSHIP, 3(1), pp. 90–102. Available at: http://ujbee.com/index.php/UJBEE/article/view/40 (Accessed: 16 June 2026).