Although many extraneous variables such as different countries, levels of economic development, technologies, and politics are as important in determining the success of a project as its budgeting and finance, this report is solely from the finance and budgeting perspective. It is shown that projects in the United States have a systemic budgeting process, based on sound concepts of planning and control. In contrast, financial and budgeting planning is underdeveloped in the two projects examined in Nigeria. It is desirable that the least developed countries seek expert advice before embarking on any environmental health services programmes which may lead to the waste of resources if not properly planned and managed.