The function of the local government as the vehicle for development of rural areas cannot be overemphasized. The increase in statutory responsibility of local government by the current political and financial autonomy enjoyed by them has made it possible that one hardly talk about the development as the grass root. Virtually everybody engages in budgeting, although some do without even recognizing the fact. Statement of the problem .The factors which may impede proper implementation of the set budget by the local government executives should equally be examined to know whether they are external or internal. Objective of the study. The essence of having government in all the countries is to provide for security and welfare of their citizen. This study is restricted to Udi local government area of Enugu State. There is this unwillingness on the part of local government officials to give accurate date and disclose such classified official information.