This study was designed to assess the impact of budgetary control on the liquidity ratios of organisations, with the belief that organisational performance was to a large extent not unconnected to the organisation’s budgetary control strategy. Purposive sampling method was used to select the sample and this is based on the fact that the population of the study is homogeneous and therefore adequately represent the population. Relevant data from secondary sources covering 2014-2018 were obtained from the Sokoto Rima River Basin Development Authority (SKRBDA). The simple regression and liquidity ratios were the statistical methods used in analysing the data collected. Research findings showed a strong positive .association between the budgetary control of the above organization and its current, net working capital and quick ratios. A significant variation was noticed in the organization’s budgeted expenditure vis- a-vis its actual expenditure. It was found that budgeting and budgetary control significantly impacted the organization’s liquidity ratios such that for every unit increase in the organization’s budget its current ratio increased by almost one-half while the quick ratio increased by a half However, the said impact was less pronounced on the organization’s networking capital ratio. The implication of these findings is that there is need for a reasonable increase investment in current assets which will provide a good measure of performance and effective use of current assets. The study also examined the impact of the World Bank involvement in the Transforming Irrigation Management in Nigeria (TRIMING)
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