Budget Preparation, Approval And Implementation In Polytechnic Libraries In Nigeria

Budget preparation approval and implementation are often ignored in libraries in spite of the serious implications they have for the smooth running of operations. They need for budgeting in libraries and budgeting technique in polytechnic libraries are examined; budget considerations for the library services are made, while best practices in budgeting for polytechnic libraries are presented in this paper. The democratization of fiscal management and the adoption of the principle of devolving budgeting allocation are then recommended for polytechnic libraries in this electronic age.