International records / OpenAlex research

PPBS in Nigeria: Its origin, progress and problems

Abstract One of the normative models of budgeting prescribed for the Third World countries is PPBS. This paper examines the attempts made by the Nigerian Federal Government to make PPBS part of its budgeting system. Although the idea of PPBS was first highlighted by the 1974 Udoji Public Service Review Commission, it was only in 1980 that a serious attempt was made to start experimenting with PPBS. It was hoped that, by the end of the 1983, PPBS would be fully utilized in all the government ministries and departments. It was the intention of the government to use PPBS to achieve a ‘coordinated…