This project is designed to give insight into the use of budget and budgetary control as a tool for evaluation of the performance of government ministries in Imo State public sector. It must be remembered that budgeting in government ministries encompasses two phases of the financial management cycle. The first consist of the expression in monetary terms of the short term plans and the second consist of execution, accounting and internal control in which all plans are expected to be executed and internally controlled. The researcher approached this project in the first chapter. Chapter two and three constitutes the preliminary search which includes comprehensive literature and review and research methodology. In chapter four, data was collected with the help of questionnaire, interviews and extraction from budget estimates and were used in making an empirical analysis and simple percentage. Chapter five present the findings, recommendations and conclusion of all the work done, it established that an effective budgetary system has a position co-relating with enhancing system has positive re-relation with enhancing performance of government ministries.

CHAPTER ONE

1.1 BACKGROUND OF THE STUDY
The concept of budgeting is as old man in history. We learnt that the early man had to determine whatever he needed in advance before it eventually materialized.
Ojaide (2002:3) this is very obvious in the present days in the lives of individuals, a state or nation. For one to succeed in this world, one has to plan ahead and map out how to uses limited resources to achieve positive results.
As a nation plans ahead in terms of revenue and expenditure within specific period of time so also an individual, local or state government conceptualizes anticipated revenue and disbursement within a period of time.This is called budget.
Oparaeke C.N defined budget as a “plan of financial operation stating an estimate of proposes means of financing it. The term budget of government which is presented to the legislative body for approval. A government budget may involve billions of naira, but all budgets resemble one another in certain ways”
Budgets help individual or group achieve certain goals in making them use whatever resources available wisely. Every establishment be it public or private finds necessary to prepare budgets and institute budgetary control for the purpose of translating policies coordinating activities as well as instituting financial control in order to achieve the best possible result. This as budgeting is made both in public and private sector, it can therefore be seen that budget and budgetary control if effectively planned and implemented can be used as an effective management techniques for achieving proper financial management.

1.2 STATEMENT OF THE PROBLEM
There is general awareness all over the world of the need to pay greater attention to the development of government budgeting and control. The reason is obvious government in all nations constitutes the largest single entity and in many places the core of the economy.
Its pattern of expenditure or manner of resources allocation determines the extent to which accountability, economic efficiency and effectiveness can be achieved. The budget system which is very complex should aim at attaining greater efficiency in the use of scarce government resources as well as establishing priorities among completing goals.

1.3 OBJECTIVE OF THE STUDY
As budgeting helps organization towards the right step in achieving desired goals and also with the highlighted problems above this study have the following objectives;

1. To generally examine what is meant by budgeting in the state government and in its preparation.
2. To evaluate the objective and uses of budgets.
3. To use what extent budgets are implemented for achievement of results.
4. To issue recommendation for improvement.

1.4 RESEARCH QUESTIONS

1. Is there any need for the preparation of government budget?
2. How can we encounter problem in budget preparation.
3. What should be done for any economy to benefit from budget control?
4. Does budget control enhance budget application?
5. Is budget control related to efficiency in performance?

1.5 SIGNIFICANCE OF THE STUDY
A saying goes that “if a man does not take thought of what is very distance before long, he will find sorrows at hand”, Warren (1996) he also said that planning is eventually a process of preparing the commitment of resources in the most economical fashion’.
A well prepared budget will enable the ministries achieved it goals and objective which shabbling prepared budgets are always disastrous.

1.6 SCOPE OF THE STUDY
Due to the broadness of the study both at the federal and state government level the budget prepare should enable the government achieved its goals and objectives.

1.7 LIMITATION OF THE STUDY
This research limited the study to the case of some selected ministries. This will help in making the project worth understanding
Other limitation of the study includes;

1. Limited time
2. Inadequate of finance
3. Inadequacy of information

Limited time: the time frame allowed for this research work was short that I could not afford exhausting the topic hence the need for further studies.
Inadequacy of finance: this is another factor that limited the research work. There are more places that I ought to have visited and gathered some information but inadequate of finance hindered me;
Inadequacy of information: this made it extremely difficult for many people especially, the junior staff of the administration visited to understand and appreciate the essence of the research question so as to answer them in an way that could be meaningful.

1.8 DEFINITION OF TERMS
Budget: throughout this work, the term budget refers to the yearly estimates prepared by government, which act as their financial plan of action for each year.
Budget centers: refers to a group of people usually selected by an organization to prepare annual budgets.
Budget control: the establishment of budget relating the responsibilities of executive to the requirement of a policy and the continuous comparison of actual with budgeted results to achieved maximum profitability.