Application of goal programming technique in government statutory budget in Anambra State

Abstract

The problem with the current system of budgeting in most states in Nigeria is the little or no involvement of the masses in making budget decisions. In addition the use of the manual system of budget allocation is characterized by delays in overall administrative operations and unavoidable human error. Decision makers allocate resources to various services without seeking the opinion of the general public. With this problem there is need for an efficient budget allocation method that will take input from the general public before allocation. This paper therefore uses goal programming method to implement the allocation of various capital budgets (Education, Water Resources and Supply, Rural Electricity, Road Maintenance, Finance and Investment, Commerce and industry, Health, Environment Development and management, and Community Development) with input taken from the budget allocation for the past six years. The pair-wise comparison method is used to assign weights to prioritize the project/ goals data obtained from the 15 communities of Orumba South Local Government Area of Anambra State.