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Title page………………………………………………………………….i


Approval page …………………………………………………………..iii



Table of content…………………………………………………………….vi




1.1     Background of the study                                                                    1

1.2     Statement of the Problem                                                                   7

1.3     Purpose of the Study                                                                         9

1.4     Research Questions                                                                           10

1.5     Hypothesis.                                                                                      11

1.6     Significance of the Study.                                                                  11

1.7     Delimitation of the Study                                                                   13

1.8     Operational Definition of Terms                                                         14



2.1     Concept of Budget and Budgeting                                                      17

2.2     Educational Budget Allocation and Implementation                            20

2.3     Budget Practice                                                                                 39

2.4     Overview of Planning Programming Budgeting System                       43

2.5     Planning Programming and Budgeting System                                    45

2.6     Attitude of Secondary Schools Principals towards

          Planning Programming Budgeting      System                                    47

2.8     Problems of Planning Programming Budgeting System                       52

2.9     Summary of Literature Review                                                           54



3.1     Research Design                                                                                57

3.2     Population and sample of the Study                                                    58

3.3     Sampling Techniques                                                                         60

3.4     Instrument for Data Collection                                                           60

3.5     Validity and Reliability of Instrument                                                 61

3.6     Procedure for Data Collection                                                            62

3.7     Method of Data Analysis                                                                   62






4.1     Presentation of Demography Data                                                      64

4.2     Analysis of Data                                                                                67

4.3     Hypothesis Testing                                                                            75

4.4     Discussion of Findings                                                                       77



5.1     Summary of Major Findings                                                              82

5.2     Conclusion                                                                                        84

5.3     Recommendations                                                                             85

5.4     Suggestions for Further Studies                                                          86

          References                                                                                         87

          Appendices                                                                                       96









The study investigatedthe attitude of principals toward planning programming Budgeting system in public secondary schools in Langtang-North local Government Area. The study answered four-research question and test two null hypotheses. Descriptive survey research design was employed, the population comprised of 10 public Secondary Schools Principals and 100 out of 2861 teachers in the study area. A self-design questionnaire with four (4) likert scale rating was used to elicit responses from the respondents. Moreover, simple percentage was used to analyse the bio-data, mean statistical tools was used to answer the research questions, while chi-square was used to test the hypothesesat 0.05 level of significance. The major finding of the study revealed that, principals follow the budget guideline specification in planning and implementation of budget. The study further revealed that principals keep and use the necessary financial account books in the school. On the other hand, building and furniture and do not organized workshop, seminars and conference in the schools every year, they do not defend budget with their bursars always. Based on the findings and educational implications it was recommended that Principals should inform their staffs regarding planning programming budgeting system (P.P.B.S) policies and practices. Government should equip the the principals with adequate fund to maintain building, Furniture and school vehicles.Conclusively, principals of secondary need to create an awareness and involves teachers in decision making during budget planning for them to achieve the targeted aims of which the school is been set out to achieved.







1.1     Background to the study

Planning Programming and Budgeting System attempts to link planning to budgeting, through programming and to provide information which will help the manager to make resource allocation decisionsaccurately. Planning Programming and Budgeting System originated from U.S, introduced by U.S department of defense in 1965. It then spread to other sectors including education. Budgeting is crucial for implementation of school development plans. Budgeting necessitate education reforms in U.S.A when Bill Clinton called for retesting of teachers skills including finance, (Ngida, 2003). Resources continue to be a challenge especially in the face of current economic situation. Educational leaders, planners, and curriculum designers were challenged to direct their school communities in articulating the educational goals they have for future generation and demonstrating that informed of facility planning and design assists in meeting these goals (Uline2007). Similarly majority of schools in Nigeria had problems such as shortage of furniture, lack of science laboratories, inadequate facilities, inadequate buildings; shortage of classrooms, inadequate light, drinking water and toilet facilities, thus serious need for school to involve in planning, programming and allocation of needed funds to the improvement in terms of missing physical facilities to meet the actual needs and inadequate facilities in Nigeria. The state of infrastructural decay in many secondary schools in Nigeria is a manifestation of poor implementation of development plans (Ahmed, 2003). It further revealed that in most secondary schools, teaching and learning takes place under a most un-conducive environment; lacking basic materials and thus hinders the fulfillment of educational objectives.

          The aforementioned challenges prompt the government, individual and Non-Governmental Organization NGOs to make a clarion called on the needs to focus on planning programming and budgeting system in Nigeria secondary schools. Education is currentlyexperiencing deep financial crisis arising from lack of proper planning, programming and, inadequate allocation of fund, poor management of allocated resources, inexperience on the side of school administrators (principals), here rising demand for education, inflation and many more, (Alabi 2002).

Financial management in education, firms, and other institutions had been a sensitive issue over the years. This is because the government and the public are interested on how funds are planned,programme, controlled, and applied for specific assignment to achieve specific objectives (Mike 2014). In educational institutions, the realization of desired educational goals and objectives depends largely on the efficient planning, programming, and management of school funds by the school administration. In view of these, Amuseghan (2010), regretted that it is quite unfortunate that the little resources available are not effectively managed and utilized in most schools.Deneji (2014) opined that, one thing is to raise fund, but the other thing is to ensure that the fund raised is well manage and utilized by the school managers. In response to the above fact, Ogbonnaya (2000) emphasized that resources are scarce and optimal utilization of the available resources is expedient. However, to ensure judicious spending of scares allocated funds and be accountable for, schools administrators have toplaned, programmed, and prepare budget using the projected income for their schools and channel it to the ministry of finance for proper allocation to educational sector.

Many problems are encountered in the financing of educational institution in Nigeria and these problems are centred inadequate planning, programming and budgeting for education. Planning according to Dior (2014) is the process of preparing a set of decision of action in future, directed toward achieving goals by optimal means. While Andrew (2015) portrays that, budgeting has to do with the formulation of estimated future income and expenditures associated with the selected programme of action. They are value guide to the school administrator who are faced with series of decision to make from available alternatives for proper running of school programmes.

According to Onyango, (2008) it was explained in clear term using brutal contour that, the place of matters that involves financial management demands a sense of creative planning process rather than revitalized operations, sound policies, and appropriate procedures necessary to meet planned goals stand as mute evidence of this fact. Moreover, Odhiambo (2005) opined that, budget which is located to a school have a definite limit, the entire success of the school hinges on these availability of financial resources. However, the attitude of the principal towards planning, programming, and budgeting system to manage and utilizefinancial resources is yet another model of evaluating the effectiveness of the school administrators. But effective allocation of these financial resources has become more difficult in recent years and it is the most crucial tasks affecting the school administration.

Budgeting according to Olofidipe (2003), is a process of preparing and using allocated funds best on projected income to achieve stated objectives. Ihedioha (2003), stated that budgeting is a systematic and formalized approach for stating and communicating the firms expatiations and accomplishing the planed programmed, coordinating and controlling responsibilities of management is such a way that minimize the use of given resources to achieve maximum results. From the above definitions, budgeting may be seen as a process of carrying out budget.

Budget on the other hand, is a comprehensive planed programmed and coordinated plan, expressed in financial terms for the future utilization. Ama (2001), regarded budget as a plan quantified in monetary terms showing planed income to be generated and expenditure to be incurred during that period and the capital to be employed to a given objective. Kalu (2004) stated that budget is a plan, in form of a quantitative statement for a specific time span. It is deducted from the above definitions that budget is a document which contains estimates of revenue and proposed expenditure usually for fixed period of one year.

Principals of public secondary schools must possess the administrative qualifications that will make them competent. This knowledge will help them to handle school budgeting effectively. Supporting these fact, Hassan (2009), suggested that the school leaders should be knowledgeable and competent in the techniques of management in the area of budgeting, accounting and information management. Nelson (2005), maintained that for efficient managerial ability, training and retaining of principals must evolve.

In any situation where resources such as money, effort, time and space are limited, but what to use the resources for are not only unlimited, but simultaneously demanding attention. Budgeting becomes the mist rational approach to deal with such situation. It follows that the secondary school principals should exhibit good and acceptable budgeting practices in other to achieve the objectives of secondary education. The foregoing makes the researcher want to find out the attitude of principals of public secondary schools towards Planning Programming Budgeting System are like Langtang-North Local Government Area.

To have a reliable and comprehensive statistic of the amount of budget coming from government to the education through (budget) Planning Programming Budgeting System has not been easy. The fact is that both at the federal and state levels, the keeping of records on expenditure has not been taken seriously and allocation sometimes comes as extra budgeting- budgetary. In spiteof effects of government educational institutions still lack the necessary funds to implement various programmes.    

1.2     Statement of the Problem

Planning, Programming and Budgeting practices of principals of secondary schools in Langtang-North Local Government Area of Plateau State is facing a lot of criticism from well-meaning individuals, authorities and the community at large. The principals are accused of poor budgeting practices due to the fact that some principals lack the technical know- how in school management and administration, planning, programming and budgeting system. This could also be as a result of in adequate funding of public secondary schools by the government. Availability of funds determines to a large extent the level of budgeting activities and practices the principals can go. The present progressive increases in school enrollment should be followed with increase in the provision of competent personal with high managerial skills like, planning, programming, and utilization of scares resources to cater for the diverse problems that may come up.

Aderounmu and Ehiametolor in UGW (2005), observed that schools administrator lack skills and adequate funds necessary to carry out their academic activities. The policy of controlling secondary schools budgets by the Secondary Education Management Board, through budget guidelines has put the principals in a strait jacket.

In the school system, many principals will be accused of poor budgeting practices by the supervisors, teachers, and parents. For instance, it has been observed by some authorities that the principals do not follow budget guidelines in planning and implementation of budget nor keep and use the necessary financial account records in the schools. Onyike (2007), regretted that poor planning and budgeting implementation has accounted for the seeming neglect and dilapidation of buildings and infrastructure in greater percentage of schools over a decade particularly at secondary school level.

All the above cases breed mistrust and suspicion; the principals tend to lose their prestige as financial heads and also lost control on their staffs and students. In extreme cases, the school heads (principal) are called to pay back part of the misappropriated fund and nothing is achieved in the school in such situation. The principal are not free to carry on the budgeting activities, they are under strict control of the school boards. Principals may not be given adequate time to plan, programme and prepare their budget properly. In-line with the above,Obgbonnaya(2005), assert that principal do not give other staff of the school the opportunity to contribute facts during the planning stage of the budget. For these reason, the teacher will not be willing to implement what they were not part of at the initial stage. Therefore, the budgeting practices of principal are fraught with public criticism and need to explore.

          The study is designed to investigate the budgeting practice of principal of secondary school in Langtang-North local government area of plateau state. It is a major impediment in teaching and learning facilities that are inadequate, non- payment of teacher salaries, lack of modern technologies and un-conducive teaching and learning environment in public secondary school.

1.3     Purpose of the Study

          The main purpose of the study is to investigate the budgeting practice of principal of public secondary school specifically, the study seeks to;

  1. Ascertain the attitude of principal guided by budgeting guideline in planning programming of budget in the secondary school in Langtang-North local government area.
  2. Determine the extent to which principals are guided by the implementation of budget in secondary schools of Langtang-North local government area.
  3. Examine the extent principal keep financial account record in the public secondary school in Langtang-North local government area.
  4. Ascertain how knowledgeable are the public secondary school principal are in educational planning programming budgeting system in Langtang-North local government area.

1.4     Research Questions

          This study is guided by the following research question.

  1. Are the attitudes of secondary school principal guided by budgeting guideline in the planning, programming of school budget?
  2. Are the public secondary school principal guided by the budget guideline in the implementation of the school budget?
  3. To what extent do public secondary school principal keep financial account record in school?
  4. How knowledgeable are the principal of the secondary school in educational planning, programming and budgeting system?


1.5     Hypothesis.

          The following hypotheses are formulated;

Ho1There is no significant difference between the mean rating of public secondary school principals and account supervisor on the extent to which public secondary school principal are guided by budget guideline in planning of school budget in Langtang-North Local Government Area

Ho2There is no significant difference between the mean rating of qualified and non-qualified public secondary school principals in education administration in planning implementation of budgetin Langtang-North Local Government Area

1.6     Significance of the Study.

          The present state of education in Nigeria is regrettably one that does not cheer anybody up nor inspire on with confidence. Hence, the benefit that will be derived from these study are many, specially to public school administrators (principal) ministry of education and secondary education management boards (SEMB), bursars, student and parents,government and future researcher.

           The finding of this study will create awareness to the public secondary school administrators (principals), on how budget should be practiced in public secondary school. Budget practices isthe only control measure that discipline the principal and help in the achievements of the set goals and objective of secondary education. It will acquaint school principal on the poor quality of educational system in public school in Langtang-North local government area, and how to go about improving the education system.

Ministry of education and the secondary school management board (SEMB) will gain insight on how principals plan, programme and implement budget and other matter affecting budget. Through the recommendations of this study, secondary education management board will be able to evaluate their budget guideline and budget document to necessary.

          Beside these, the result of this study will be of immense benefit to bursars who will advance their knowledge in budgeting. It will help them to have in-sight on their limit of participation in budgeting and other school financial activities, more so, to also know their strength and to improve on the weakness in achieving effective and efficient teaching and learning in public secondary schools in Langtang-north Local Government Area. To know what is needed of the bursars, the nature of their job, description, and the goals and objectives that have been outline to be achieved.

          The study will be of beneficial to students and schools community, the issue of inadequate finance, libraries in schools have scanty books, and scientific equipment and reagent are grossly lacking to help the school to achieve its educational and administrative objectives.

Another group of people that will benefit are parents Teachers Association (P.T.A) to parents who will have idea of the financial management of the principles, offer suggestions and ensure greater participation of parents in the educational affairs of their children.

The government will come to understand the relevance of involving principals in budget planning on educational sector. To the entire public, they will realized the need to pay due assistance to the principals and contribute financialassistance that will boost the educational system arising from budgeting.

          Finally, this study will serve as stepping stone to future researchers who may be interested in conducting further research in financial management and budgeting.

1.7     Delimitation of the Study

          This study is delimited to all the government owned secondary schools in Langtang-north Local Government Area of Plateau State. There are about (28) public Government Secondary Schools in Langtang-north Local Government Area. The content scope of these study involves the attitudes of Secondary Schools principals guided by budget guidelines in planning, programming of budgets, how public Secondary School principals are guided by the implementation of budget, of budget, the extent to which public secondary schools principals keep financial account records and how are the public Secondary Schools principals are knowledgeable in Educational Administration and planning programming Budgeting system.

1.8     Operational Definition of Terms

Principal : A principal is someone  who is a leader of an entire community within a school, he /she is responsible for managing the major administration tasks and supervising all staffs, teaching and non-teaching and students.

Attitudes: A predisposition or a tendency to respond possibility or negatively towards a certain idea, object person or situation.

Budget: The budget is a fore casting of revenue and expenditure for a specific period of time.

School Budget: This is a medium whereby education policies are translated into reality and it consists of capital recruitment and other changes in expenditure within the school system.

Education: Is an organized and sustained instruction designed to communicate a combination of knowledge, skills and understanding valuable for all the act of life.

Secondary Education: Is the education given in institution for students age (10-16 plus).

Budgeting: Is a systematic and formalized approach for stating and communicating the forms expectations and accomplishing the planning, coordinating and controlling responsibilities of management in such a way as to minimize the use of given resources to achieve maximum results.

Planning: Is the process of thinking about and organizing the activities required to achieve a desired goal.

Programming: Is a process that leads to find a sequence of instructions that will automate performing a specific tasks or solving a given problem.

System: A set of principles or procedures according to which something is done an organized scheme or method.

School: A school is an institution designed to provide learning spaces and learning environments for the teaching of students under the direction of teachers.

Administration: The activities that relate to running a company, school or rather organization.






















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