BUDGET PREPARATION,APPROVAL AND IMPLEMENTATION IN COLLEGE OF EDUCATION LIBRARIES IN 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 and the need for budgeting in libraries, budgeting and budgetary process in college libraries, budget preparation process in college of Education libraries, 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 theyshouldcultivate the culture of budgeting before expending funds