Budget Administration, the Weight of Evidence and Accountability in Pre and Post Primary Schools in Delta State, Nigeria

Abstract

This is a theoretical study which deals with budget administration and evaluation: the weight of evidence and accountability. The aim of this study is to serve as a working force document that can help guide budgeting system and accountability by head teachers in pre and post primary schools in Delta State. The budgeting system in the school is viewed as being able to
adjust to best working situation given the head teacher maximum flexibility to define how to successfully reach the organizational goals. From the study, it is revealed that budget administration supervises all the areas incorporated in the department of finance. It also helps to coordinate and produce organization’s annual budget, monitors and modifies the budget. Hence, it is recommended among others that the school heads should be well equipped
through training in educational administration. This knowledge will help them to handle school budgeting effectively.