Budget Preparation, Approval and Implementation in Colleges of Education Libraries, Delta State, Nigeria

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.