ABSTRACT
It is a known fact that budgeting plays invaluable role in our public institutions. However, institutions, which has thwarted in their organizational achievements, have hardly used this administrative tool in this study, the researcher used both primary and secondary data sources. The primary data source includes the use of questionnaire, observation and interview. The secondary sources of data collection (literature review) enables the researcher read as much materials that have been written on the subject matters it also enables the researcher draw up the research questions etc. Findings were made which includes that the ministry of works and housing awka carries out routine yearly budgeting exercise, which were not fully implemented. Also knotted is that frequent change of administrators affect budget adversely. Based on these findings, recommendation were accordingly made that budgeting should not be merly yearly exercise, that administrators should not be changed too often, that public influence should be encouraged and that implementation of budget must be based thoroughly on its principles so as to enable organizational desired changes and goals.
