DOI: 10.36347/sjebm.2014.v01i07.004

Pages: 304-309

This paper, which is based on budgetary provisions in Ejigbo Local Government Area of the State of Osun for a period of three years spanning 2011 to 2013, considered allocation of limited resources on expenditure items from which it was discovered that capital expenditure should be given maximum attention during the preparation of budget. Having applied Revised Simplex Method (RSM) on the formulated Linear Programming Problem (LPP), the results revealed that less emphasis should be placed on recurrent expenditure as well as consolidated revenue fund charges with a view to ensuring optimal budgetary allocation by meeting the demands of the citizenry in the local government area considered.