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[2] | Akindele, S.T. (1990) “Financing Local Government within Nigerian Federalism: A case Study of Ondo State” Unpublished Ph.D. Thesis, submitted to the Dept. of Pol.Sc and Adm., University of Benin, Benin-city, Nigeria. |
[3] | Akindele, S.T. (2000) Legislative-Executive relations under the 1999 constitution with special reference to the control of public funds. A paper presented at the workshop organized by Osun State Investment Company Limited in conjunction with the Osun State House of Assembly on “Appropriate Handling of Budgeting by the legislature” at Miccom-Golf Resort. Ada, Osun State on Monday 17th January. |
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[7] | Babunakis, Michael (1976) Budgets: An analytical and procedural Handbook for Government and Non Profit Organisations. West Port, Connecticut: Greenwood Press. |
[8] | Carter, K., (2003) “The Performance Budget Revisited: A Report on State Budget Reform,” Legislative Finance Paper #91, Denver, National Conference of State Legislatures, as cited in Richard D. Young, ‘Performance-Based Budget Systems,” Public Policy & Practice, January, p. 12, (www.iopa.sc.edu/ejournal/assets/ Performance %20based%20budgets.pdf). |
[9] | Cornett, Craig, (1998) “California’s Performance budgeting Pilot Project: A View from the Legislature,” Cal-Tax Digest, February, (www.caltax.org/MEMBER/digest/feb98/feb98-6.htm). |
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[12] | Harrison, Greg (2003) Performance-Based budgeting in California State Government: A Blueprint for Effective Reform. ACCY 299’October 31. |
[13] | Jacqueline L., (2001) “The Usefulness of Financial and Non-Financial Performance Information in Resource Allocation Decisions,” Journal of Accounting and Public Policy, 20, pp. 45-71. |
[14] | Joyce, Philip G. and Susan Sieg, (2000) Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience, unpublished paper prepared for the 2000 Symposium of the Center for Accountability and Performance of the American Society for Public Administration. |
[15] | Key. V.O. (1967) in Verne Lewis. Towards a Theory of Budgetting, planning, programming Budgeting: A system Approach to management (J. Lyden and E.G Miller. (ed) Markham publishing Coy, P. 128. |
[16] | Lee, R.D. Jr., (2000) “A Quarter Century of State Budgeting Practices,” Public Administration Review, 57 (2), 1997, pp. 133-140, as cited in Philip G. Joyce and Susan Sieg, Using Performance Information for Budgeting: Clarifying the Framework and Investigating Recent State Experience, unpublished paper prepared for the 2000 Symposium of the Center for Accountability and Performance of the American Society for Public Administration. |
[17] | Legislative Analyst, State of California, (1997) “Performance Budgeting: Will It Change the Budget Process? 1996-1997 Budget Analysis: Statewide Administration Crosscutting Issues, www.lao.ca.gov/analysis 1996/ a96- hcc.html. |
[18] | Legislative Analyst, State of California, “Mixed Success in Implementing Performance Budgeting, “ Resource Crosscutting Issues, February 22, 1995 |
[19] | Lindblom, C.E (1959) The Science of Muddling Through. Public Administration Review 19: 79-88 |
[20] | Melkers, Julia and Katherine G. Willoughby, Performance- Based budgeting Requirements in State Governments, Policy Brief, frp.aysps.gsu.edu/frp/frpreports/ policybriefs/policy_ brief6.html. cited in Harrison (2003), Opcit. |
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[22] | Musgrave, R.A. and Musgrave, P.B. (1973) Public Finance in Theory and Practice. Second edition, New York: Mcgraw-Hill Book Coy. |
[23] | Natchez, P.B. and Bupp, I.C (1973) Policy and Priority in the Budgetary Process. American Political Science Review 67: 951-63 |
[24] | Nigeria Institute for Social and Economic Research (NISER) (1977) cited in Akindele, S.T.; Olaopa, O.R and Ajisafe, R.A (nd) The Budget As an Instrument of Financial Management in Local government in Nigeria with particular reference to Osun State. |
[25] | Nigrot. F (1969) Planning, Programming and Budgeting System, National Government Review, Nov. |
[26] | Nilsen Thor (lead); Steve Allred; Jonathan Ball; Bill Dinehart; Bill Greer; and Kevin Walthers Performance-Based budgeting and the department of Human Sciences. A Report to the Executive Appropriations Committee Prepared by Office of the Legislative Fiscal Analyst, Division of Child and Family Services (Department of Human Services) Oct.19, 1999. |
[27] | O’Roark, J. Brian, Performance-Based budgeting: An Empirical Analysis at the State Level, unpublished paper, February 2000, www.gmu.edu/departments/economics/ . Performance Institute, Citizens’ Budget 2003-05, Part Three: Spending Reductions, www.performanceweb.org /pi/ research /california/partthree.htmReck, |
[28] | Omopariola, O (N.d) Trends in the Finance of Local Governments in Nigeria Pp 75-92. |
[29] | Omopariola, O. (1997) Public Sector budgeting and budgetary control in Nigeria in Adeyemo, D.O. (ed) Financial and Administrative procedure in Nigerian Local Government. Department of Local Government Studies OAU, Ile-Ife P 48-59. |
[30] | Patterson, A.W (1972) Planning Programming and budgeting in the G.L.C,. what and why Public Administration, Journal of the RIPA, Vol. 50, Summer P. 121. |
[31] | Sackey (1997) as quoted by Akindele, S.T (2002) Legislative-Executive relations under the 1999 constitution. |
[32] | Sarsfield, William E (1978) Zero-Base Budgeting: The Pros and Cons in F.J. Lyden and E.G Miller (eds) Public Budgeting: Programme Planning and Implementation. Third edition. Chicago: Rand McHally College Publishing Co. Pp33-40. |
[33] | Segal, Geoffrey and Adam Summers, (2002) Citizens’ Budget Reports: Improving Performance and Accountability in Government, Reason Public Policy Institute, Policy Study No. 292, March. |
[34] | United Nations Manual for Programme and performance Budgeting; UN, New York 1956 p.3 |
[35] | Wanat, J. (1974) Bases of Budgetary Incrementalism. American Political Science Review 68: 1221-28 |
[36] | Wanat, J. (1978) Introduction to budgeting. North Scituate, MA: Duxbury |
[37] | Wendland, Timothy A., (2003) “Measuring Governmental Performance – The Accountants Weigh In,” Journal of Government Financial Management, Fall 2003, pp. 56-60. |
[38] | Wildavsky, A. (1964) The Politics of Budgetary Process. Boston: Little, Brown. |
[39] | Wildavsky, A. (1975) Budgeting: A Comparative Theory of Budgetary Process. Boston: Little, Brown. |
[40] | Wildavsky, A. (1976) Public budgeting: The Concept of Budgeting as the Political Art of compromise sand Strategy in Stillman, R.J. (ed) Public Administration; Concepts and Cases, Boston: Houghton Miffling Company. |
[41] | Willoughby, Katherine G., (2002) Performance Measurement Importance to State Budget Process and Deliberation, unpublished paper presented at the annual meeting of the Association of Budgeting and Financial Management of ASPA, January 17-19. www.abfm.org/pdf_ 2001_conf/ willoughby2.pdf |
[42] | Young, Richard D., (2003) “Performance-Based Budget Systems,” Public Policy & Practice, January, p. 11-24, www.iopa.sc.edu/ejournal/assets/ performance %20based%20budgets.pdf www.performance. napawash.org/mainfiles/TTbudgets.htm |