Year in year out, Nigerians always hear of billions and trillions of naira budgeted as capital expenditure\r\nin our annual budget. This amount undoubtedly continues to increase with each passing year, but the\r\nsociety is always at a loss as to where the money was invested. There seems to be wide disparity\r\nbetween budget proposal and accomplishment. The government at all levels are accused of disregard\r\nfor budgetary provisions, late passage of budget, involvement in extra-budgetary activities, late release\r\nof capital vote and selective implementation of budget. This paper therefore investigates whether or not\r\nthere is a significant difference between the mean of budgeted capital and expended capital using some\r\ninfrastructures in some selected local government. The paper adopts a basic research approach where\r\ndata were obtained from secondary sources, mainly from published materials which include annual\r\nfinancial statements and publication of approved budget estimates covering the period of study. A\r\nstratified random sampling was adopted in selecting the sample. A method of descriptive analysis was\r\nused in analyzing the data. The method includes measures of central tendencies and test of equality\r\namong the means of budgeted capital and expended expenditure on each project per local government.\r\nThis test uses the student t-test of differences of means. The outcome of the paper shows that there\r\nwas a positive and significant relationship between budgeted capital and actual expenditure. The\r\nimplication of this is that an increase in budgeted capital will lead to an increase in capital expenditure\r\non that infrastructure.
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