Critical Examination of Local Government Accounting System in Nigeria
CHAPTER ONE
Objective of the study
The objectives of the study are;
- To ascertain the role of accounting in prevention of misappropriation in Enugu local government
- To find out the problem facing local government accounting system
- To ascertain the mechanism for effective management of local government funds and the extent to which they are complied with in Enugu state
CHAPTER TWO
REVIEW OF RELATED LITERATURE
MEANING OF LOCAL GOVERNMENT
Many scholars of administration have defined local government in different ways. According to Gboyega (1988) the term local government refers to a political authority set up by a nation or state as a subordinate authority for the purpose of dispersing decentralizing political power. This takes the form of; i. Decentralization ii. Devolution Wraith (1972) Emezi (1986) and Denga (2003:7) defined ‘local government refers to a political authority set up by a state by a subordinate authority for the purpose of dispersing or decentralizing political power as well as promoting local initiative and response to local needs’. The United Nations Office for Public Administration defines local government as a political subdivision of a nation or (in a federal system) State, which is constituted by law and has substantial control of local affairs including the powers to impose taxes or to exact labour for prescribed purposes. The governing body of such an entity is elected (Ola, 1984) [20] The 1976 local government reform defines local government as government at local level exercised through representative council established by law to exercise specific powers within defined areas. These powers should give the council substantial control over local affairs as well as the staff and institutional and financial powers to initiate and direct the provision of services and to determine and implement projects so as to complement the activities of the State and federal governments in their areas, and to ensure, through devolution of these functions to these councils and through the active participation of the people and their traditional institutions, that local initiative and response to local needs and conditions are maximized (1976 Local government reforms). A local government is a government at the grassroots level of administration is “meant for meeting peculiar grassroots need of the people (Agagu, 1997:18). It is defined as “government by the popularly elected bodies charged with administrative and executive duties in matters concerning the inhabitants of a particular district or place (Appadorai, 1975:287). Local government can also be defined as that tier of government closest to the people, “which is [21] vested with certain powers to exercise control over the affairs of people in its domain” (Lawal, 2000:60)
CHAPTER THREE
RESEARCH METHODOLOGY
INTRODUCTION
In this chapter, we described the research procedure for this study. A research methodology is a research process adopted or employed to systematically and scientifically present the results of a study to the research audience viz. a vis, the study beneficiaries.
RESEARCH DESIGN
Research designs are perceived to be an overall strategy adopted by the researcher whereby different components of the study are integrated in a logical manner to effectively address a research problem. In this study, the researcher employed the survey research design. This is due to the nature of the study whereby the opinion and views of people are sampled. According to Singleton & Straits, (2009), Survey research can use quantitative research strategies (e.g., using questionnaires with numerically rated items), qualitative research strategies (e.g., using open-ended questions), or both strategies (i.e., mixed methods). As it is often used to describe and explore human behaviour, surveys are therefore frequently used in social and psychological research.
CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
INTRODUCTION
This chapter presents the analysis of data derived through the questionnaire and key informant interview administered on the respondents in the study area. The analysis and interpretation were derived from the findings of the study. The data analysis depicts the simple frequency and percentage of the respondents as well as interpretation of the information gathered. A total of eighty (80) questionnaires were administered to respondents of which only seventy-seven (77) were returned and validated. This was due to irregular, incomplete and inappropriate responses to some questionnaire. For this study a total of 77 was validated for the analysis.
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION
Introduction
It is important to ascertain that the objective of this study was to ascertain critical examination of local government accounting system in Nigeria. In the preceding chapter, the relevant data collected for this study were presented, critically analyzed and appropriate interpretation given. In this chapter, certain recommendations made which in the opinion of the researcher will be of benefits in addressing the challenges of critical examination of local government accounting system in Nigeria
Summary
This study was on critical examination of local government accounting system in Nigeria. Three objectives were raised which included: To ascertain the role of accounting in prevention of misappropriation in Enugu local government, to find out the problem facing local government accounting system and to ascertain the mechanism for effective management of local government funds and the extent to which they are complied with in Enugu state. A total of 77 responses were received and validated from the enrolled participants where all respondents were drawn from Enugu local government of Enugu state. Hypothesis was tested using Chi-Square statistical tool (SPSS).
Conclusion
The results also concluded that there were mitigation measures in place to minimize the negative effects/challenges facing the cash basis accounting system. These included the recruitment and retaining of staff, staff encouragement of attaining professional courses, on job training, early release of government funds from the central government and encouragement computer literacy programs among staff.
Recommendation
There is need to provide up-to-date books of accounts to empower the working staff to update their line of thinking towards reporting, analysis, preparation and retrieval of financial records
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