Background to the Study
The responsibility of every government to its people, to its citizens is the provision of essential goods and services (Felix, 2012:11). Government regulates the public sector as part of the economy that provides services such as employment, roads, electricity, water, health, education, security and a host of other public services. These services that the government needs to provide are so enormous due to increase population. As economist would put it, “human wants are unlimited” (Akor, 2002:46), but the means to satisfy them are limited; this therefore call for an efficient management tools that will harness the limited resources for optimal use. One of the key tools of government for efficient management of resources for service delivery is the budget.