BUDGET AND BUDGETARY CONTROL AS TOOLS FOR CONTROL OF RESOURCES IN YOBE STATE PUBLIC SECTOR ORGANIZATION

ABSTRACT This study examines the effectiveness of budget and budgetary control as tools for resource management in the Yobe State Ministry of Finance. Budgeting plays a vital role in public financial management by providing a structured plan for allocating scarce resources, while budgetary control ensures that actual financial performance aligns with planned objectives. Despite the importance of these tools, many government institutions in developing economies continue to experience fiscal indiscipline, weak accountability, and poor implementation of budgetary systems. Using a descriptive survey design, the study collected data from 60 staff members across key departments involved in budgeting, including Budget and Planning, Finance and Accounts, and Internal Audit. Both primary and secondary data were utilized, with questionnaires serving as the main instrument of data collection. Descriptive statistics and multiple regression analysis were employed to analyze the data. The findings reveal significant relationships between budget preparation, budget implementation and monitoring, accountability mechanisms, and the effectiveness of budgetary control in the ministry. However, challenges such as inadequate monitoring, delays in budget execution, and limited transparency were identified as major constraints. The study concludes that strengthening budgetary control systems is essential for enhancing fiscal discipline and efficient resource management. It recommends improved staff training, adoption of modern financial management technologies, timely monitoring, and stricter enforcement of accountability measures to ensure optimal use of public funds.