Public private partnership (PPPs) is a form of cooperation between the public and private sectors. Its goals are to finance, build (reconstruction), operation and maintenance of the infrastructure and to provide public service through the infrastructure. Within the PPPs entities of public sector are partner and customers of the private sector from which the purchase services. In principle the private partner finances, builds, and operate the infrastructure and is enabled to provide respective service compensated by payment from the end-user (concession) or from the public partner. The substantial attribute of public private partnerships is the sharing of risks relating to build and operation of the infrastructure between the private and public partner and a long time contract.
Regarding the fact that public private partnership projects are robust and have a significant impact on the public administration budget. The ministry of finance regulates their preparation and facilitates public authorities to prepare their public private partnership projects according to their best international practice.
Public Private Partnership (PPPS) is a means of using private finance and skills to deliver capital investment projects traditionally provided by the public sector. These include capital projects such as schools, hospitals, roads, and water facilities. Instead of the public body directly procuring capital assets and subsequently owning, operating, and regulating them. Public private partnerships (ppps) generally involve the private sector owning and operating, but the public sector buying the services from the contractor for a fixed period of time.
A public body enters into a contract with a private sector consortium to deliver the project. Part of the contract specifies that the private consortium must take on a considerable degree of the risk associated with the project. Risks include possible cost over runs, lower than expected usage, and so forth. The public sector body contracts with the private consortium to deliver some or all of the services associated with the investment over a number of years.
Electronic computer have outpaced man in the area of the speed with which the retrieve information, process it, and communicate the results. The capacity to store vast quantities of information, retrieve the information when needs arises for it are some of the main reason of the computer (web base). The computer complements the work of human system, which would have been much burden to him; it could be safe to say that computer is an extension of human brain.
Therefore, by definition, computer is an electrical/ electronic device which accepts input in the form of data and uses a pre-defined instruction known as computer program, in order to produce a desirable output. There is need for computers where there is massive data handling and additional record to make less harmful against quick retrieval of essential information keeping historical records and operational data in small which could be retrieved in short time. Many organization at the moment are using computers to save time, money, and improve service reduce monotonous routine work. The research is on imo state budgeting office. Budget is an annual government statement of a country income from taxes and how it will be spent.
1.1 BACKGROUND OF THE STUDY
Budget office can best be described as an institution that are responsible for the amount of money needed or provided for a specific purpose, and statement of a country income from taxes for the government. Therefore government establishes a board for each state, a board to be known as the state board of budget office in the state whose operation aim shall be known as the state budget office services.
BRIEF HISTORY OF BOARD OF IMO STATE BUDGET OFFICE
The board was called bureau for budget and planning during the military administration headed by a Director-General Mr. Ekwe. It was later changed to imo state planning and economic development commission. In 2009 it was changed to ministry of planning, it was headed by a commissioner Dr.(mrs) Ngozi Anyikwe.
The ministry has about five department, including three technical department namely; recurrent budget, macro planning, statistics department. The other two are administration, and accounting department. The permanent secretary is Mr. Calitus Ekenze