APPRAISAL OF BUDGETING TECHNIQUES ON BUDGET PERFORMANCE OF EDO STATE GOVERNMENT

The objective of the study is to examine the budgeting techniques on budget performance of Edo State Government. Specifically, the study investigated the effect of incremental budgeting and zero based budgeting techniques on budget performance of Edo State Government. The study adopted the descriptive survey research design, data was collected from randomly selected respondents through a structured questionnaire. Staff from ministries, department and agencies were surveyed. Descriptive analysis was used to summarize the data while the regression was used to draw inference on the phenomenon studied. The result from the inferential statistics revealed that incremental budgeting technique has positive and significant impact on budget performance of Edo state government. Also, zero-based budgeting technique has positive and significant influence on budget performance of Edo state government. The study concluded that therefore concluded that budgeting techniques has significant impact on budget performance of Edo state government. The study recommended that incremental budgeting technique should be sustained by the Edo State Government to improve budget performance; and state government could improve on the budget performance by focusing more on capital expenditure rather than recurrent expenditure.