In every case, the needs and demands that make claims on the government resource according to Nwosu (1980) are limitless: yet the resource available to meet all these demands and claims are limited. There is therefore need for a financial plan or budget which not only mobilizes, public resources but endeavors to allocate the same to the competing needs of the differ from place to place and country to country according to the participants in the budgetary process, and also according to the underlining norms, values, interest and economic goals of
the budgetary actors. Wealthy nations such as the United States of America, Germany, Japan, France and Saudi Arabia are likely to have large annual budgets. On the other hand poor states such as Togo, Republic of Benin, Chard, Malairi and Lesotho have small annual budgets. Whatever the size and content of a country’s budget it is often meant to serve as a plan of action for those who will implement it. But there is often a wide gap between the intentions of those who prepare the budget and actual accomplishment. Although the language of the budget may require that certain objectives and goals be accomplished through planned expenditure at the end of the financial year, investigations may reveal that no funds have been spent for these goals and objectives rather funds have been diverted to unbudgeted projects or expenditures. Some times certain stated objectives are not attended to become financial mismanagement. A government budget which is a plan for the collection and expenditure of monies needed to carry out the social, military and economic policies of an administration (Ndan 2009). A government budget in its entire ramifications is fragile with many definitions base on the views of scholars and administrators. Ujo et al (2001) asserted the budget is a control device used by administrators to guide them in the allocation of resources. Further more, (Abdullahi 2008) seen that the budget as a control device of specific expenditure for projects. In a similar view, Robins (1980) observes that budgets are control devices that are designed to guide the actions of a unit and to provide feedback if the budget is secured. They are the standards for comparing actual expenditure.
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