Authors :
Prince Dacosta Anaman
Volume/Issue :
Volume 8 - 2023, Issue 3 - March
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
https://bit.ly/3TDYJz7
DOI :
https://doi.org/10.5281/zenodo.7767437
Abstract :
The process of developing and implementing
a budget is important for the public sector of every
country because the budget set the activities and targets
for the year. Thus, it is important to understand the
various challenges that affect the implementation of
budgets in public institutions. This study provides
insights on the challenges to budget implementation at
the local government level of Ghana using Effutu
Municipal Assembly as a survey district. Using wellstructured questionnaires, the study collected data from
one hundred and thirty-five (135) worker in the
municipal assembly on the challenges to budget
implementation. According to the findings of the study
which was presented descriptively, the local assembly
encounters political, cultural and technological
challenges to budget implementations. The research
concludes that these problems can be overcome if local
governments adopt proper budget monitoring and
review, look at historical trends and extrapolate them
into the future to make revenue and expenditure
projections, and create comprehensive budgets with the
goal of minimising the impact of variances in
implementation.
Keywords :
Budget Implementation, Challenges to budget implementation, Developing nation, Local Government, Public institution.
The process of developing and implementing
a budget is important for the public sector of every
country because the budget set the activities and targets
for the year. Thus, it is important to understand the
various challenges that affect the implementation of
budgets in public institutions. This study provides
insights on the challenges to budget implementation at
the local government level of Ghana using Effutu
Municipal Assembly as a survey district. Using wellstructured questionnaires, the study collected data from
one hundred and thirty-five (135) worker in the
municipal assembly on the challenges to budget
implementation. According to the findings of the study
which was presented descriptively, the local assembly
encounters political, cultural and technological
challenges to budget implementations. The research
concludes that these problems can be overcome if local
governments adopt proper budget monitoring and
review, look at historical trends and extrapolate them
into the future to make revenue and expenditure
projections, and create comprehensive budgets with the
goal of minimising the impact of variances in
implementation.
Keywords :
Budget Implementation, Challenges to budget implementation, Developing nation, Local Government, Public institution.