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Federal Government Budget Implementation and Application of Forensic Accounting Techniques

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Description

– Federal Government Budget Implementation and Application of Forensic Accounting Techniques –

Download Federal Government Budget Implementation and Application of Forensic Accounting Techniques. Accounting students who are writing their projects can get this material to aid their research work.

Abstract

Public budgeting as a field of study has grown tremendously in recent years. Budgeting is one of the most important areas in policy making as it sets priorities within overall spending limit so as to influence the economy and enhance development.

The issue of budget implementation has been a source of concern to the public considering its importance on economic growth.

The study therefore examined how application of Forensic accounting techniques can help in providing solutions to the problem of misappropriation, over budgeting, uncompleted projects, diversion of unutilized funds in Federal government budget implementation.

A descriptive/survey design was adopted for the research.  The elements of the population considered in this research were staff of Federal Ministries and Parastatals in Federal Capital Territory, Abuja.

Introduction

Public budgeting as a field of study has grown tremendously in recent years and budgeting is one of the most important areas in policy making.

Budget in the Public sector in Nigeria is a yearly affairs but with poor results as shown by various scholars. The issue of budget implementation according to Oke (2012) has long been a source of concern to the public when one considers its importance on economic growth and development in the nation.

However, he stressed further that budgeting has raised challenges in the area of preparation, administration, supervision, monitoring among others, due to change in policy and governance.

Ekeocha (2012) opined that through budget, government indicates what to spend, determines what to borrow, and sets policy priorities within overall spending limit so as to influence the economy.

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