Budget Preparation, Approval and Implementation in Colleges of Education Libraries, Delta State, Nigeria
9.38$
Rhima Tracy
Library Progress International
Vol.43, No.1, January-June 2023: P.71-77
DOI: 10.48165/bpas.2023.43.1.8
Original Article
Description
Description
Budget Preparation, Approval and Implementation in Colleges of Education Libraries, Delta State, Nigeria    Â
Rhima Tracy
Author’s Affiliation:
Delta State University Library, Abraka, Nigeria.
 Corresponding Author: Rhima Tracy, Delta State University Library, Abraka, Nigeria.
E-mail:Â tracyrhima@yahoo.com
(Received on 11.02.2023, Revised on 17.05.2023, Approved on 14.05.2023, Accepted on 25.05.2023, Published on 15.06.2023)
How to cite this article:Â Tracy R. (2023). Â Budget Preparation, Approval and Implementation in Colleges of Education Libraries, Delta State, Nigeria. Library Progress International, 43(1), 71-77.
Abstract
ABSTRACT
This paper discussed budget preparation, approval and implementation in College of Education libraries in Delta State, Nigeria. It explains the concept of budget, that budget is a specific plan for implementing institutional objectives, policies and programmes for a given period of time, and the need for budgeting in libraries, budgeting and budgetary process in college libraries that Budgeting is the primary means by which formulated plans can be carried out, budget preparation process in college of Education libraries was based on the incremental budgetary approval, approval and implementation of budget in College of Education, Warri. Findings in the research work and factors militating against budget allocations in colleges of Education libraries. Conclusion and recommendations were given that libraries requires budgets and they should cultivate the culture of budgeting before expending funds.
 KEYWORDS: College of Education, libraries, budget, preparation, Approval and implementation
