BUDGETING AREAS AND FINANCIAL ADMINISTRATION OF LOCAL GOVERNMENT COUNCILS IN AKWA IBOM STATE

Authors

  • Utibe Asukwo Etim Department of Business Education University of Uyo, Uyo

Abstract

This study determined the influence of budgeting areas on the financial administration of Local Government Councils in Akwa Ibom State. Two objectives, research questions and hypotheses guided the study. Descriptive survey research design was adopted for this study. The population of the study was 596 consisting Directors/HOD - 217, Treasurers - 31 and Budget staff 348 in the 31 local government councils of Akwa Ibom State. All the 596 respondents were purposively used for the study. The researcher developed an instrument called “Budgeting Areas and Financial Administration of Local Government Councils Questionnaire (BAFALGCQ) and was used for data collection. The instrument was face validated by three experts, two from the Department of Business Education and one from Department of Psychological Foundation of Education all in University of Uyo. Cronbach Alpha method was used in establishing the reliability coefficient of 0.87. Mean statistical tool was used to answer the research questions and related t test was used to test the null hypotheses at 0.05 level of significance using statistical package for social science (SPSS). The study revealed that budgeting areas influence financial administration to a great extent. Also, the extent to which agricultural budgeting, capital expenditure budgeting and administrative cost budgeting, influence financial administration of Local Government Councils in Akwa Ibom State is significant. It was concluded that budgeting areas pose great and significant influence on financial administration. It was recommended among others that local government councils should allocate reasonable portion of funds to agricultural sector for improved productivity.

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Published

2026-03-29