Abstract: | Introduction - The need for budget reform in Nigeria - The existing budget system - Types of budget reforms - Budget Department's approach to the introduction of Planning, Programming and Budgeting System (PPBS) in the Ministries - Conclusion: Financial problems faced by government administrators include those of limited resources and the fact that traditional budgets cannot convey much information about how available funds are being utilized. While no budgeting technique can solve all the problems of the government, a perfectly working PPBS system has the potential for improving the effectiveness of how available funds are utilized. However, the apparent existence of serious constraints on the availability of essential resources dictates that Nigeria should proceed with caution. Notes, ref. |