An Evolution Of Budgetary And Budgetary Control System In The Public Sector (a Case Study Of Kogi)

ABSTRACT Kogi state as development partners to the federal government needs to mobilize enough revenue locally to support the federal government development agenda. Inadequate financial resources can undermine the effective implementation of developmental projects in the state. Budgets are important as they prudently manage scarce financial resources and at the same time serve as a means of expenditure authorization, control and evaluation base. Kogi state in Nigeria prepares budgets but deal with it in lesser extent unlike the profit-making organizations which consider budget and budgetary co…