Impact of Budgeting System on Management of Public Tertiary Institutions in Benue State, Nigeria

Abstract

This study focused on the Impact of Budgeting System on Management of Public Tertiary Institutions in Benue State, Nigeria. Specifically the study evaluated the extent adequate budgeting addresses the operational needs of Benue State Tertiary Institution, determine whether adequate budgeting ensures the provision facilities required to improve and sustain the effectiveness of Benue State Tertiary Institutions examines the relationship between adequate budgeting and the maintenance of essential tertiary institution infrastructure and resources in Benue State, analyzed the extent adequate budgeting facilitates the professional development and welfare of Tertiary institution staff in Benue State and investigated the challenges faced by the Benue  State Tertiary Institution in achieving and maintaining adequate budgeting. The survey design was adopted for the study. The population size comprises staff in Benue State Tertiary Institutions. The findings revealed that the extent to which adequate budgeting addresses the operational needs of the Benue State Tertiary Institution is significantly high. However, the findings of the study reveal that there is a direct and positive relationship between adequate budgeting and the maintenance of essential tertiary institution infrastructure and resources in Benue State. Therefore, it is recommended that government should adopt modern financial management systems and practices to improve efficiency and transparency in budget processes. Also, government should engage stakeholders, including tertiary institution staff and the public, in the budgeting process to ensure that the needs and priorities of the tertiary institution are adequately reflected