CHAPTER ONE: INTRODUCTION
1.1 Background to the Study
1.2 Statement of the Problem
1.3 Objective of the Study
1.4 Research Questions
1.5 Research Hypothesis
1.6 Significance of the Study
1.7 Scope of the Study
1.8 Organization of Study
CHAPTER TWO: LITERATURE REVIEW
2.1 Conceptual Review
2.1.1 Concept of Budget
2.1.2 Types of Budgets
2.1.3 Budgetary Control
2.1.4 Benefits of Budgetary Controls
2.1.5 Objectives of budgetary controls
2.1.6 Planning
2.1.7 Hindrances in Budgeting and Control
2.2 Theoretical Framework
2.2.1 The Theory of Budgeting
2.2.2 Accounting Theory
2.2.3 Budgetary Control Theory
2.3 Empirical Review
2.4 Gaps in Literature
CHAPTER THREE: METHODOLOGY
3.1 Introduction
3.2 Research design
3.3 Population of the study
3.4 Sampling Techniques and Sample Size
3.5 Data Collection Instruments
3.6 Validity and reliability of the instruments
3.7 Data Analysis
CHAPTER FOUR: DATA PRESENTATION, RESULTS AND INTERPRETATION
4.0 Introduction
4.1 Demographic Characteristics of Respondents
4.2 Analysis of Questionnaire
4.3 Test of Hypothesis
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary of Findings
5.2 Conclusion
5.3 Recommendations
REFERENCES
Appendix: Questionnaire

The global financial crisis has caused a re-awakening of the donor community’s desire to monitor the activities of NGOs operating in various parts of the world. Recent operational and financial scandals involving some NGOs are causing uneasiness among financiers of these NGOs. Management of such NGOs fears that they must strive to avoid operational inefficiencies in their efforts to achieving intended objectives. Many believe internal control holds the key to achieving such desires. This study determines the effect of budgetary control on performance of Non-Governmental Organisations. It further highlight the effect of monitoring and evaluation on performance of NGOs; it assesses the current state and functionality of budgeting controls in the NGOs and it impact on the performance of NGOs objectives.
The study utilized descriptive survey design to collect data from a sample size of forty-five (45) top management staff drawn from to (10) NGOs in Ijebu-ode local government area. Primary data obtained using self-administered structured questionnaire and the Statistical Packages for Social Sciences (SPSS 20.0 version) was used to analyse the data.
The study found that budget and budgeting control helps NGOs to maximize their social impact and achieve their ultimate objectives. Also, it was found that there was statistically significant effect of budget control on performance of Non-Governmental Organisations.
It was recommended that organizations should develop more formal practice in the development of budgetary controls, that is, Planning, Monitoring and Control and budget participation.