ABSTRACT
This study investigated ‘Budget Preparation and Implementation as Correlates of Principals Job Performance in Unity Schools in South South Nigeria’. The design of the study is correlational research design. Eight research questions and eight hypotheses guided the study. The population of the study was 2,557 made up of 102 principals, and 1690 teaching and 765 non-teaching staff in unity schools in south South Nigeria. The sample size was 1,726 respondents made up of 64 principals, 1116 teaching and 546 non-teaching staff from Rivers, Bayelsa, Delta, Edo, Akwa Ibom and Cross Rivers State respectively. The study adopted simple random and purposive sampling technique respectively. A 35-items structured questionnaire titled ‘Budget Preparation and Implementation Questionnaire’ (BPIQ), Principals Job Performance (PJP) and 10 items structured check list titled Check list of School Accounts Books (CSB) was used for data collection. The instrument was validated by three (3) experts. The internal consistency of the instruments was determined using Cronbach Alpha which yielded a coefficient of 0.84 and 0.81 for BPIQ and PJPQ. While the stability of the instruments was determined using Pearson Product Moment Correlation Coefficient which also yielded a coefficient of 0.82 and 0.79 for BPIQ and PJPQ respectively. Research questions were answered with Pearson Product Moment Correlation while the hypotheses were tested with linear regression statistical tool at 0.05 significant levels. The study revealed among others that budget preparation steps relates to principals job performance in unity schools, classification of educational needs during budget preparation relates to principals job performance in unity schools, budget standardization during budget preparation relates to principals job performance in the unity schools, assessment of budget process during budget preparation relates to principals job performance in unity schools, use of school accounts books during budget preparation relates to principals job performance in unity schools relates to principals job performance in unity schools in South-South Nigeria. The researcher therefore concluded that budget preparation and implementation is a function of the principals having a clear understanding of the part they are expected to play in ensuring proper budgeting in other to achieve optimal job performance in unity schools. The recommendations was that principals should have a clear understanding of various budget preparation steps for optimal and adequate budgeting, educational needs should adequately be identified and classified during budget preparation for effective budgeting, guideline provided by the budget office of the ministry should be strictly followed to ensure standardization of budget preparation, principals should have a clear understanding of various budget implementation steps and strategies to enhance adequate budget implementation, principals in conjunction with the budget office of the ministry should carry out yearly appraisal of the budget to ensure that all indices captured during budget preparation are adequately and effectively implemented among others.
TABLE OF CONTENTS
Title Page i
Declaration ii
Certification iii
Dedication iv
Acknowledgments v
Table of Contents vi
List of Appendix vii
List of Table viii
Abstract ix
CHAPTER 1:
INTRODUCTION
1.1
Background to the Study 1
1.2 Statement
of the Problem 13
1.3 Purpose of the Study 15
1.4 Research Questions 16
1.5 Hypotheses 17
1.6 Significance of the Study 17
1.7 Scope of the Study 19
CHAPTER 2: REVIEW
OF RELATED LITERATURE
2.1 Conceptual Framework 20
2.1.1 Budget 20
2.1.2 Principles of budgeting 23
2.1.3 Purpose of budget 35
2.1.4 Function of a budget 37
2.1.5 Types of budget 43
2.1.6 Characteristics of budget 49
2.1.7 Components of budget 50
2.1.8 Advantages of a good budget 53
2.1.9 Budget participation 54
2.1.10 Budget preparation 56
2.1.11 Techniques of budget preparation 57
2.1.12 Budget reparation process 63
2.1.13 Budget Preparation Phases 68
2.1.14 Uses of account books in budget preparation 73
2.1.15 Budget implementation 75
2.1.16 Steps in budget implementation 78
2.1.17 Budget assessment 84
2.1.18 Job performance 86
2.1.19 Principals 91
2.1.20 Role of a principal 94
2.1.21 Qualities of a principal 97
2.1.22 Leadership style of principals 98
2.1.23 Unity School’s 99
2.2 Theoretical
Framework 102
2.2.1 The Progressive theory of government budget 102
2.2.2 Harrington Emerson Theory of Waste and
Inefficiency 104
2.2.3 Frederick Herzberg Hygiene Factor Theory 108
2.3 Empirical Studies 110
2.4 Summary of Related Literature 120
CHAPTER
3: METHODOLOGY
3.1 Design of the Study 123
3.2 Area
of the Study 124
3.3 Population of the Study 126
3.4 Sample and Sampling Techniques 127
3.5 Instrument of the Data Collection 128
3.6 Validation of the Instrument 129
3.7 Reliability of the Instrument 130
3.8 Method of Data Collection 131
3.9 Method of Data Analyses 131
CHAPTER 4: RESULTS AND DISCUSSION
4.1 Results 133
4.2 Summary
of the Findings 147
4.3 Discussion of the Findings 148
CHAPTER 5:
SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary 155
5.2 Conclusion 158
5.3 Educational
Implementation of the Study 158
5.4 Recommendations 159
5.5 Limitations of the Study 160
5.6 Suggestions for Further
Studies 161
REFERENCES 162
APPENDICES
A: Letter
of Introduction 171
B: Instrument
for Data Collection 172
C: The
Distribution of the Population of Staff in 17 Unity Schools
in the South-South
Region on State Basis 176
D: Test of
the Reliability of BPIQ Instrument
Using
Cronbach Alpha Statistic 177
E: Test of
the Reliability of PJPQ Instrument
Using
Cronbach Alpha Statistic 178
F: Research Question Three 183
G: Research Question Four 184
H: Research Question Five 185
I: Research Question Seven 187
J: Research Question Eight 188
K: Checklist
of School Accounts Books 189
LIST OF TABLES
4.1 Correlation matrix of budget preparation
steps and job
performance
of principals in unity schools 133
4.2 Linear
regression analysis of the relationship between
budget
preparation steps and job performance of principals’
unity school 134
4.3 Correlation matrix of classification of
educational needs during
budget
preparation and job performance of principals in
unity
schools 135
4.4 Linear regression analysis of the
relationship between
Classification
of educational needs during budget preparation
and job
performance of principals’ unity schools 136
4.5 Correlation matrix of budget standardization during budget
preparation and job performance of principals
in unity schools 137
4.6 Linear
regression analysis of the relationship between
budget
standardization during budget preparation and job
performance of
principals’ unity schools 138
4.7 Correlation matrix of assessment of budget process during
budget preparation and job
performance of principals in unity
schools 139
4.8 Linear regression analysis of the
relationship between
assessment of budget process during budget preparation
and job
performance of principals’ unity schools 140
4.9 Correlation matrix of budget implementation steps and job
performance
of principals in unity schools 141
4.10 Linear regression analysis of the
relationship between
budget
implementation steps and job performance of principals’
unity
schools 141
4.11 Correlation matrix of the use of school accounts books during
budget preparation and job
performance of principals in unity
schools 142
4.12 Linear regression analysis of the
relationship between uses of
school accounts books process during
budget preparation
and job
performance of principals’ unity schools 143
4.13 Correlation
matrix of the appraisal of school
budget within the
fiscal year and job performance of principals
in unity schools 144
4.14
Linear regression analysis of the
relationship between
appraisal of
school budget within the fiscal year and job
performance of
principals’ unity schools 144
4.15 Correlation
matrix of the staff Participation in budget
implementation and job performance
of principals in unity
schools 145
4.16 Linear regression analysis of the
relationship between
the staff Participation in budget implementation and job
performance of
principals’ unity schools 146
CHAPTER 1
INTRODUCTION
1.1 BACKGROUND TO THE STUDY
Federal Government Colleges otherwise known
as unity schools have been in existence before Nigerian independence in 1960.
According to Adamu (2015), Kings College Lagos was established in 1909 as all
boys Federal Government Secondary school, Queen’s College Lagos was established
in 1927 as all Girls Federal Government Secondary School, YabaTrade Centre
later renamed Federal Technical College was established in 1948. These
institutions were not initially known as unity schools they were Federal Government
Schools just as there were Regional Government Secondary Schools as Queens
School Enugu and Ibadan, Government College Umuahia, Ughelli and Ibadan,
Government Secondary School Afikpo and Owerri, Comprehensive Secondary School
Port Harcourt. It was after the war when unity became a fancy word as the
Federal Governemnt took over all the schools that there was a rebirth and they
were named unity schools.
These schools were originally meant for
the upper class children and in support of the above, Danyaro (2010) posited
that the success attained by these schools in providing young Nigerians with
quality education and at the same time imbuing them with patriotic values (fostering
national unity providing a veritable instrument for national integration and
unification) motivated the administration of Sir. AbubakarTafawaBalewa in the
immediate post-independence era to establish three additional federal government
colleges based on then regional structure of the country. Bearing in mind that
the earlier schools were sited in western region, the three additional schools
founded in 1965 were sited in Okposi-Eastern Region, Warri mid-western region
and Sokoto, Northern Region.
As a result of the Nigerian civil war
fought for three years from 1967 to 1970, Federal Government College Okposi was
vandalized and Warri was merged with Sokoto. At the end of the war in 1970 and
during the period of rehabilitation, reconstruction and resettlement of
Nigerians as an aftermath of the war, the then Head of State, General Yakubu
Gowon, visited Federal Government College, Sokoto. The General was impressed
when he saw young Nigerians from all the cultures, tribes, religions and
economic background under the same roof pursuing common national objectives of
national unity in diversity, with the school serving as the melting point for
all their differences. General Yakubu Gowon’s excitement led to the
establishment of more of such schools in all the states of the federation with
a common name unity school.
The policy resulted in 104 Federal
Government Colleges in the country, comprising 44 of Federal Government Colleges,
38 Federal Government Girls Colleges, 21 Federal Science and Technical
Colleges, two Federal Science Colleges and one Suleja academy. It is evident
that the need to use the schools as instrument for strengthening the bond of
unity among the diverse ethnic group in Nigeria certainly played a predominant
role in the government decision to establish them and subsequently, the Federal
Government Colleges, were given the common motto of “PRO UNITATE”. The Unity
Schools as it is fondly called is also set up to pursue the goals of education
as enshrine in Federal Republic of Nigeria, FRN (2013) which include
1. Development
of the individual into a morally sound patriotic and effective citizen
2. Total
integration of the individual into the immediate community, the Nigeria society
and the world.
3. Inculcation
of National consciousness, values and national unity
4. Development
of appropriate skills, mental, physical and social abilities and competences to
empower the individual to live in and contribute positively to the society.
Unity Schools are Public Secondary Schools
established, and managed by the Federal Government. These Unity Schools are
headed by administrator called principal appointed by the federal government
through the Federal Ministry of Education according to seniority in rank (Public
Service Rule, 2016). Ibiam (2015) stated that administration in an education
institution is the arrangement of the human (teaching and non-teaching) and
materials (school plant, equipment, funds, constraints among others.) resources
and programmes available for education and carefully using them systematically
for the attainment of educational objectives. The principal as the
administrator is expected to coordinate human and material resources towards
the attainment of some pre-determine objectives of the school for which it is
set up. Okpe (2010) posited the duties of school principal as administrator
thus:
1. Conducting
the school according to a time table which shall be accessible to pupils, teachers
and supervisory office.
2. Ensuring
that the attendance of pupils for every school day is recorded in the register
in accordance with the instructions contained therein or in such other approved
manner.
3. Holding
such examination as may be required by the Ministry of Education for the
promotion of pupils or for any other purposes as the ministry may direct and
shall report the progress to his parents or guardians at least for each school
term.
4. Making
available to pupils a list of textbooks that are approved under the regulations.
5. Preparingschool
budget, collect and account for school fees and such funds as may be made
available to him for running of the school.
The budget preparation role of the
principal appears very crucial in the principals’ administrative effectiveness
this study therefore, focuses on school budget preparation and implementation as
part of the duties of principals as administrator which calls for adequate
knowledge of school budgeting.
Budget is the statement of a proposed
expenditure and expected revenue of the government, public corporations or
school for a particular period of time usually one fiscal year. Undie (2016),
defined budget as planned programme of action in numerical terms while Ezeugbor
(2016), posited it as a process of preparing a statement of anticipated income and proposed expenditure. Ekwe
(2016) also, defined budget as a monetary or financial statement or
quantitative course of action prepared and approved prior to a defined period
of time containing the goals and aspirations of an entity. This means that
budget can be prepared by individuals, households, families, communities,
cooperate organizations, and government. A budget is a tool for planning and
controlling costs or a plan of action for an organization, government or
individuals which shows the expected revenues and expenditures of the entity
for a particular period. It comprises the budget of the different phases of an
organization which are the sensitive department (in the school systeem such as
finance department, store department, kitchen department among others) of the
organization. Each department prepares its own budget and then the total would
comprise the organizations budget. A budget is the bridge between an
organization present position and where it wants to be in the targeted futures
objectives.
Budget preparation in the school involves
collating the different needs of classroom teacher, head of department, as well
as the non-teaching staff. Potter (2017), defined budget preparation as a
process with designated organization and individuals having defined
responsibilities that must be carried out within a given timetable or time
frame.
Brown (2014), posited that budget is a
combined effort of personnel within the organization in assembling the needs in
terms of revenue and expenditure for a proposed period usually one fiscal year.
Budget preparation is a target driven process with an indefinite number of
shapes and forms. Its structure depends on what is being budgeted, the size of
the organization, the degree to which the budgeting process is integrated into
the financial structure of the enterprise and the prepared background. In the unity
school system, upon receipt of the call circular from the budget office via
Federal Ministry of Education the principal set up the budget committee.
According to Horgen and Foster (2011), the
budget committee serves as a consulting body to the budget officer and members
generally include the principal,bursar, senior management staff, and other
relevant finance officers in the school system. The budget committee is
concerned with developing and scrutinizing long term operating divergent views
and coordinating budgetary activities.It reviews departmental budgets and make
recommendation, scrutinizes periodic report comparing actual performance with
the budget as a result it submits a variety of recommendation for principals
and the school for decision making. The committee follows standard steps as
contained in the call circular. In preparing school budget according to Ede
(2016), it should reflect collation of needs from various personnel or Staff from
different departments in the school that will enable them executes their jobs
effectively. Azubuike and Njemanze (2016) posited that the preparation of
budget is driven by techniques such as incremental budget, planning programming
budgeting system, zero base budgeting, rolling budget, performance budget
system etc
In the words of Ogbonnaya, et al., (2016), the first step in budget
preparation by the budget committeeis to collect necessary data that will
constitute the income and expenditure of the institution for the financial
year. Akinsolu (2018) identified three budget preparation steps which include
the clarification of education objectives and needs, standardization of the
budget and assessment of the system. This according to him will ensure the best
way to allocate available revenue in order to avoid friction and dysfunctional
waste.
1. Classification
of education objectives and needs is the identification or grouping of
instructional materials and other departmental needs according to the relevant
expenditure heads in line with the call circular from Federal Ministry of
Education via Budget Office.
2. Standardization
of the budget is the strict adherence to the budget preparation format at
contained in the Budget Estimate Call Circular as emanated from the budget
office in the ministry. The call circular specifies the guideline to follow in
preparation of unity school budget this implies that non compliance or
adherence to this call circular is an indication that the budget does not meet
up the standard as required by the Federal Ministry of Education via Budget
Office.
3. Assessment
of the budget process is the critical evaluation of all methods and items to
ensure efficient allocation of resources and avoid unnecessary virement of
fund.
Adesina (2014) also recommended three
major steps involved in the preparation of the budget as follows:
4. Reflection
of educational plan which identifies the policies of the school, its programmes
and activities as well as other educational services to be carried out.
5. Ensuring
that expenditure plans translate each educational programme or service into
cost.
6. Reflection
of the financial plans for setting out the means of meeting the art of
educational programmes and services.
In support of the above, Lucy (2015) outlines
thirteen comprehensive steps in preparing a budget thus:
1. Identifying
the long-term corporate objectives of the organization
2. Classifying
the long-term corporate objectives into short-term achievable objectives
3. Identifying
the organizational key factor among the various factors that will aid
improvement.
4. Obtaining
and examine the organizational structure in order to identify lines of
authority
5. Obtaining
the top management support for the introduction of budgetary system
6. Identifying
the various department within the organization for the purpose of allocating
cost of generating revenue
7. Obtaining
budget estimates from each of the responsibility centres
8. Using
the estimates provided by the responsibility centres to prepare the annual
working budget or budget draft.
9. Preparing
budget manual specifically itemizing the various budgetary goals together with
how the objective could be achieved.
10. Appointing
a budget officer or a budget committee for the purpose of coordinating the
various budgeting activities of the organization.
11. Finalizing
the budget draft and present same to management for approval.
12. Embarking
on periodic comparison of the actual result obtained with the budgeted
performance.
13. Investigating
the variances that may occur.
Budget preparation therefore, is the
collection of relevant financial data that make up income and expenditure for a
school or organization from different departments to form the budget and the steps
involves are classification of education objectives and needs, standardization
of the budget and assessment of the budgetary process to ensure the best way to
allocate available resources so as to avoid fiction. A school budget
preparation should adequate mechanism for effective budgetary control which
must set quantitative and achievable goals, define the roles of the individuals
and ste intermediate operational targets short term or one year plan are
generally formulated. This entails that no matter how beautifully prepared or
adequate a budget may be it will not make sense if it cannot be implemented and
this calls for adequate knowledge of budget implementation in school system.
Budget implementation is an indication
that the budget is now an official blue print to guide executive actions
concerning financial accruals and disbursements within the fiscal year. It is
the use of budget for assigning responsibilities, planning and controlling
performance, guiding managerial actions and other activities towards the
achievement of the organization objectives.Ogbonnaya, et al., (2016), defined budget implementation as operation,
execution, administration, evaluation and appraisal of the school budget within
the fiscal year. Udop (2017), defined it as the actual functioning, performance
and execution of a specific revenue and expenditure estimation. In implementing
the budget according to Ogbonnaya, et al.,
(2016), administrators should:
1. First,
provide him with the necessary school account books for the purposes of
entering both the detailed amount budgeted for, receipts and expenditures.
2. Second
is to provide a double check on the expenditures. In fact, there should be a
simple ledger in which expenditure can be entered showing either weekly or
monthly balance.
3. Third
important aspect of budget administration include the proper handling of
reserve fund set up to handle special needs as they arise. In some budget
systems, the switching of funds exists and this means that as long as the
appropriation in any given fund is not exceeded, the administrator may switch
charges from one account to another within the coverage of the fund itself.
4. Fourth,
in the implementation of the budget, the educational administrator or head of
school should provide for windfalls. This simply means that, he makes ready for
immediate requisition and delivery, special purchase lists so that he can
always attract sudden an unexpected funds from other areas. Such funds attracted
should always be put to immediate and worthwhile use. In other words,
educational administrators should always guarantee that he uses funds so
provided within a desired time limit.
5. Fifth,
self-control is very important in budget administration or implementation.
Ojeladiin Ajadi, Ogbonnaya and Salawu (2016) cautioned that heads of
institutions should not see themselves as money grabbers or ten percentages. In
fact, effective administration of school budget calls for self-discipline on
the part of the administrator who must make sure that all revenue and
expenditures of the school are effectively controlled.
Ede (2016) is of the opinion that
principals should be authorized to administer the budget and staff should be
delegated to administer or implement the budget that is why in the unity school
budget implementation is a collective effort which involves all level of staff.
This means that once budget estimate is approved by the National Assembly for
the ministry via budget office then down to the unity schools, the principal
through the budget committee implement the budget with first having access to
all necessary school accounts books for the purposes of entering both detailed
amount budgeted for receipts and expenditure. Some of these books are vote
book, ledger of various forms, cash books, store records and any other books of
accounts deem necessary for a successful implementation of the budget. In
implementing the budget, the principal through the budget committee will double
check all items of expenditure as contained in the submission of departmental
budget proposal during budget preparation, detail adherence to budget
specification as this will guide against unnecessary virement of fund and
eefective periodic or appraisal of level of budget implementation. Kraujalis
(2018) posited that the purpose ofbudgeting, monitoring and reporting is to
manage the cash necessary for operations and money has to be made available to
pay the bills. It is embarrassing and disruptive to be unable to pay bill or to
scramble for a bridge loan. The following steps are necessary for effective
implementation of the budget according to Nwabungo (2014) provision ofschool
accounts books, staff involvement, appraisal of school budget, use of executive
committee, control and monitoring of revenue accounts books are imperative in
the effective budget implementation and determinants of adequate forecasting of
needs, determination of expected expenses and monitoring as well as reporting
deviations.
Job performance of principals is anchored
on budget implementation as well as the willingness and cooperation of the
subordinates towards the overall goal of the budget. The attitude of the principal
towards his job and subordinates is an index of the degree of his performance
with his job. According to Doe (2014), job performance is the quality, state or
effort put in by an employee in carrying out assigned duties as specified in
terms of agreement which is the result of various interests and attitude of a
person. Hordos (2018) defined it as a combination with task performance and
contextual performance while Campbell in Jacobs, Hellman and Markowitz (2016)
posited it as a means to reach a goal or set of goals within a job, role or
organization but not the actual consequences of the act performed within a job.
Job performance is the actual performance of an employee or a person assigned
duties within a specified period in an organization under the supervision of an
immediate superior. In the school system, principals perform their jobs when in
preparing the budget, bursars, finance officers and other support staff
participates actively in preparing the budget. Hence, full implementation of
the budget will not be a problem because it will be a comprehensive effort or
product of all staff in other to achieve the desired goals. Job performance of
principals in schools is the actual performance of duties as spelt out on his
terms of appointment or as required by the office occupied this may take the
form of as outlined by Mazi (2011) job performance appraisal, job fit, training
and retraining of teaching and non teaching staff, provision and adequate
utilization of instructional materials by teachers, stating of clear cut goals
and expectation to staff, stability of staff morale and school culture. Mcquerrey
(2017) outlined five factors of job performance to an organization:
1. Individual
factors include personality, age, education and qualification, intelligence
abilities, marital status, orientation to job and experience.
2. Social
factors include relationship with subordinates and informal organization.
3. Leadership
trait or qualities and styles.
4. Organizational
factors include nature and size formal structure, personnel policies and
procedures employee relations, nature of work, technology and work
organization, supervision and style of leadership etc.
5. Environmental
factors include, economic, social, technical and governmental influence Hockson
(2012) posited that performance of a job whether effective or ineffective
strongly depends on the leader or administrator in the organization.
Ibiam (2015), equally posited that a
leader’s behaviour and the style in which he relates to other people affect his
effectiveness stressing that leadership behaviour can either be position based
influence of leader or the use of authority and concern for the people visa-vis
productivity or consideration and initiating structure. In support of this, Nwogbo
(2014) outlined the attribute of a leader as to possess basic innate
intelligence, have good sense of judgment, be versatile, have initiative and
have task relevant knowledge (technical) skill. A leader should place him
before the group as he facilitates progress and inspires the group to
accomplish organizational goals through collative preparation and
implementation of the budget.
Job
performance as a product of budget preparation and implementation depend on the
attitude and leadership qualities of principals or school administrator
achieving educational goals. It is the behaviour of these administrators or
principals that put the Unity Schools all over the country in this
non-performing quagmire especially those located in the South-South geopolitical
zone that are bedeviled with high handedness and undemocratic attitude towards
the preparation and implementation or administration of the school budget.
Principals of schools as administrators should realize that human and physical
resources in the educational environment can be organized and utilized to
facilitate effective school budgeting system through all inclusive leadership
and cooperation of members of staff.
Research studies have been carried out in
respect to budget preparation and implementation in the Nigerian public sector.
Stiefel, Schwatz, Portas and Kim (2003) investigated school budgeting and
school performance as an impact of New York City’s performance driven budgeting
initiative. It has been that budgets are hardly implemented because of improper
and inadequate budget preparation. No work however has been done on budget
preparation, implementation and job performance of principals in unity schools
in south-south Nigeria. This study investigated the issue of budget preparation
and implementation as correlates of principal’s job performance.
1.2 STATEMENT OF THE PROBLEM
Before now, the unity school system upon
receipt of the call circular or budget circular from the budget office via
Federal Ministry of Education, the principal job performance will be to
immediately constitute the budget committee as specified in the budget
circular. The committee will consist of principal, senior management staff, finance
officers, store officers and various heads of section, departments and units
which upon assumption of duty will first study the general needs of the school.
These needs are sourced through the issuance of internal memo directing every
sectional heads, departments and units to submit their needs with respect to
the call circular which must involve every members of staff in such section,
departments and units. This, in no small way has yielded the astronomical
increase in adequate preparation and full implementation of the school budget
resulting in good academic performance as witnessed over the years.
Presently, it has been observed that principals
see budget preparation as their exclusive right and that they can co-opt
anybody they deem necessary or loyal without recourse to the budget guideline
or call circular especially in the unity schools within the south-south geopolitical
zone. Principals hadly take time to study the general needs of their schools
and some of the needs of unity schools are salaries, housing, vehicle loan, procurement
of instructional materials and equipment. It also includes the needs of various
section, departments and units, the non-academic staff and students these are
evidences of principals’ job poor job performance towards budget
implementation.
The implication is that some items of
needs are at times forgotten during the preparation of the budget and when
these are forgotten, there is every likelihood that such items would be missing
in the budget estimates. These could be due to inadequate knowledge and skills
in adhering adequately to steps in budget preparation and budget implementation
in unity schools in Nigeria. This account for the sorry state of our unity schools
today. Mark (2012) outlined that unity schools all over the country especially
those in the South-south geopolitical zone are bedeviled with high handedness
and undemocratic attitude in budget practices. On the strength of these observations,
the study investigated budget preparation and implementation as correlate of
principal job performance in unity schools in south south, Nigeria.
1.3 PURPOSE OF THE STUDY
The study investigated budget preparation
and implementation as correlate of principals job performance in south south,
Nigeria. The objectives of the study in
specific terms are to:
1. determine
the relationship between budget preparation steps and principals’ job
performance in unity schools.
2. find
out the relationship between classification of school educational needs during
budget preparation and principals’ job performance in unity schools.
3. find
out the relationship between standardization of budget during budget
preparation and principals’ job performance in unity schools.
4. Investigate
the relationship between assessment of budget process during budget preparation
and principals’ job performance in unity schools.
5. determine
the relationship between budget implementation steps and principals’ job performance
in unity schools.
6. determine
the relationship between use of school
account books during budget implementation and principals’ job performance in
unity schools.
7. Find
out the relationship between appraisal
of school budget within the fiscal year and principals’ job performance in unity schools.
8. determine
the relation between staff participation in budget implementation and principals’ job performance in unity schools.
1.4 RESEARCH QUESTIONS
The following research questions guided
the study:
1. what
is the relationship between budget preparation steps relate to principals’ job
performance in unity schools?
2. what
classification of educational needs during budget preparation relate to
principals’ job performance in unity schools?
3. what
does budget standardization during budget preparation relate to principals job
performance in untiy schools?
4. what
does assessment of budget process during budget preparation relate to
principals’ job performance in unity schools?
5. what
do budget implementation steps relate to principals’ job performance in unity
schools?
6. what
does the use of school accounts books during budget preparation relate to principals’
job performance in unity schools?
7. what
appraisal of school budget within the fiscal year relate to principals’ job
performance in unity schools?
8. what
staff participation in budget implementation relate to principals’ job
performance in unity schools?
1.5 HYPOTHESES
The following null hypotheses tested at 0.05 level of significance guided
the study.
1. There
is no significant relationship between budget preparation steps and principals’
job performance in unity schools.
2. There
is no significant relationship between classification of educational needs
during budget preparation and principals’ job performance in unity schools.
3. There
is no significant relationship between budget standardization during budget preparation
and principals’ job performance in unity schools.
4. There is no significant relationship between assessment
of budget process during budget preparation and principals’ job performance in
unity schools.
5. There
is no significant relationship between budget implementation steps and
principals’ job performance in unity schools.
6. There
is no significant relationship between the use of school accounts book’s during
budget implementation and principals’ job performance in unity schools.
7. There
is no significant relationship between appraisal of school budget within the
fiscal year and principals’ job performance in unity schools.
8. There
is no significant relationship between staff participations in budget
implementation and principals’ job performance in unity schools.
1.6 SIGNIFICANCE OF THE STUDY
The findings of this study will be beneficial
to the government, principals, teachers, parents, non-governmental
organizations, general public and future educational researchers if published.
For instance, the findings of the study
will provide information on budget preparation and implementation steps that
will help the government ensure standardization of budget during budget
preparation, appraisal of school budget within the fiscal year for effective and
efficient job performance of principals in the unity schools.This knowledge
will further help the government in making provisions for infrastructural
facilities, conducive learning environment for both teachers and learners and
it will also enable the government to make adequate policy decisions that will
improve upon the standard of the Unity Schools all over the country. Principals
who are instructional leaders, chief executive officers and chief accounting
officers of the schools will benefit immensely from this study through adequate
knowledge of budget and its processes, preparation, implementation and
evaluation as it relates to job performance in the Unity Schools.
Equally, principals through the findings
of this study will be furnished with information on budget preparation steps,
budget implementation steps, staff participation in budget preparation and the
use of school account books during budget preparation that relates to job
performance in unity schools and how to incorporate it during budget processes
in other to achieve the goals of the educational needs prepared.
Furthermore, Non-governmental
Organizations (NGOs) through the findings of this study will be furnished with
current information regarding the classification of school educational needs in
the Unity Schools. This will help the organization to know the extent of
encouragement or support they will provide as this serves as a test of prudence
in the usage of resources in the schools. With regard to the above, parents
will also benefit from the findings of this study as they will be able to see
the physical impact of budget, preparation and implementation through provision
of infrastructural facilities for students, instructional materials for
teachers and conducive school environment for teaching and learning hence
improvement in academic standard.
More also, the general public and
stakeholders will benefit from this study through adequate knowledge of
budgetary processes in the unity schools in terms of funding and utilization of
appropriated fund by the government to various unity schools all over the
country with reference to South-South
geopolitical zone.
Finally, future researchers will find this
study helpful in their quest for further study in respect to budgetary
processes in unity schools all over the country.
1.7 SCOPE OF THE STUDY
The scope of this study was delimited to
budget preparation and implementation as correlate of principals job
performance in unity schools in south south, Nigeria which comprises Rivers,
Cross Rivers, AkwaIbom, Delta, Edo and Bayelsa State respectively. Budget
preparation and implementation as the independent variables were delimited to
eight sub-variables each such as respective
budget preparation steps, budget implementation steps, classification of
educational needs in budget preparation, budget standardization in budget preparation,
assessment of budget process during budget preparation, steps in budget
implementation, uses of school accounts books for budget implementation, staff
involvement in budget implementation and appraisal of school budget within the
fiscal year while job performance of principals served as the dependent
variables which covers job performance appraisal, clear cut goals and
expectation, availability of instructional materials, job fit, in service training, morale or
motivation and school culture etc. The study also covered all the 102 principals,
1,690 teachers and 765 non teaching staff in the unity schools in the six
states in South South, Nigeria.
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