Planning and Implementation Process in Local Government Administration in Lagos State Audit Service Commission

PLANNING AND IMPLEMENTATION PROCESS IN LOCAL GOVERNMENT ADMINISTRATION IN LAGOS STATE AUDIT SERVICE COMMISSION

Abstract

This study was on Planning and implementation process in local government administration in Lagos state audit service commission. Three objectives were raised which included: To identify the current planning and implementation processes used by the Lagos state audit service commission in local government administration, to assess the effectiveness of the current planning and implementation processes in achieving the goals and objectives of the Lagos state audit service commission and to determine the challenges and constraints faced by the Lagos state audit service commission in planning and implementing local government administration processes. A total of 77 responses were received and validated from the enrolled participants where all respondents were drawn from selected local government in Lagos state. Hypothesis was tested using Chi-Square statistical tool (SPSS).

Chapter one

Objective of the study

The objectives of the study are;

To identify the current planning and implementation processes used by the Lagos state audit service commission in local government administration.
To assess the effectiveness of the current planning and implementation processes in achieving the goals and objectives of the Lagos state audit service commission.
To determine the challenges and constraints faced by the Lagos state audit service commission in planning and implementing local government administration processes.

Research Hypotheses

The following research hypotheses are ;

H1: there is no current planning and implementation processes used by the Lagos state audit service commission in local government administration

H2: there are no challenges and constraints faced by the Lagos state audit service commission in planning and implementing local government administration processes.

CHAPTER TWO

REVIEWED OF RELATED LITERATURE

Accountability

Adegite (2010) defines accountability as the obligation to demonstrate that work has been carried out in consonance with agreed rules and standards, with the officer reporting fairly and accurately on performance result vis-à-vis mandated roles and plans. It means doing things transparently to conform to due process and feedback provision. Many social relationships carry a constituent part of accountability within. Accountability is all about being answerable to people who have invested their trust, faith, and resources to you. Johnson (2004) [21] posits that public accountability is a vital component for the up and running of our political system, as accountability means that whosoever is charged with drafting and/or carrying out policy should be obliged to give an account of their actions to their electorate. Premchand (1999) [31] opines that the quest to achieve full accountability has been and continues to be inadequate, partly because of the design of accountability itself and simply because of the widening range of objectives and associated expectations therein attached to accountability. Furthermore, he argued that if full accountability is to be achieved, together with its constructive aspects, then it must be carefully designed. The objective of accountability should go beyond the naming and shaming of officials, or the pursuit of dishonest behaviour, to a search for durable improvements in economics management to minimize the occurrence of institutional recidivism.

Audit

Awe (2008) explains auditing to be ‘an independent examination of the books and accounts of an organization by a duly appointed individual to enable that person give an opinion as to whether the accounts give a true and fair view and comply with relevant statutory guidelines.’ The American Accounting Association (1971) in its Statement of Basic Auditing Concepts in Hayes et al. (1999) describes auditing as: ‘a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between these assertions and established criteria and communicating the results to interested users’. Audit is an investigation of the financial statement of theorganization as to attest to the credibility of the financial report. Thus, the primary objective of an audit under Company and Allied Matter Act (CAMA) 1990, is for an appointed auditor to express his professional judgment on the financial capacity of an enterprise as contained in the financial statement prepared by the management so that any person reading and using them can have faith in them that they may not contain errors; that they may not disclose misleading; that they do not fail to agree or correspond to regulations; and have not failed to uncover relevant information (Nwachuku:2010, p. 2).

Auditor-General for Local Governments (AGLG

The office of the AGLG is a creation of the Local Government Law of each State and the function of the office is as determined by the enabling law and related audit laws. The office is solely responsible for auditing all accounts of the 23 Local Government, 23 Local Government Education Authority, Local Government Pension Board and Local Government Service Commission in the State and submits its reports to the State House of Assembly and the Governor (KSG, 2016). This office is created by Section 114 and 115 of the Rivers State Local Government Law No. 5 of 2018 and ensures transparency, accountability and value for money Audit. The Public Accounts Committee and the Office of the AGLG together direct function of the external control in the financial administrative process of local government operations

Local Government

Egobueze (2017) [25] states that Local Government is a political authority created by law at the community level to provide services of local nature to the area for which it is created. Agagu (1997) asserts that local government is a government at the grassroots level of administration, meant for meeting peculiar needs of the people. In his analysis, he viewed local government as a stage of government which is ought to have its greatest impact on the grassroots populace. Aransi (2000) opines that local government is a governmental administrative unit closest to the people, or in general parlance, the grassroots. Local government according to him acts as veritable agent of local service delivery, mobilizer of community-based human and material resources, and organizers of local initiatives in responding to a wide variety of local needs and aspirations, it provides the basic structures and conditions for grassroots participation in democratic process.

The Auditor-General for Local Governments and Accountability

There is a common believe that good governance stands on four pillars: accountability, transparency, predictability and participation (ADB 2001). Accountability in other words is the capacity to hold public office with the mindset of taking full responsibility of any outcome resulting from actions taken. Transparency means there is a certain level of accessibility to applicable information. Predictability emanate primarily from clear laws and regulations, known in advance, and evenly and effectively enforced (ADB, 2001). Importantly, public participation is required to provide authentic information and to scrutinize local government action. These four components cannot stand independently. They are all instrumental to the achievement qualitative local government management.The four pillars of good governance are necessary for fiscal discipline in local government administration. However, in the Local Government system, the factors that inhibit accountability are numerous due to corruption. Critically, there is

The lack of predictability of local government financial resource commonly serves to neglect strategic prioritization, making it hard for officials to plan for the services to render.  Transparency is essential for public office holders and the general public because it engenders direction to good governance. However, when it comes to local government financial information, the officers handle such information in secrecy and near lack of lucidity.

CHAPTER THREE

RESEARCH METHODOLOGY

3.1 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.

3.2 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.

3.3 POPULATION OF THE STUDY

According to Udoyen (2019), a study population is a group of elements or individuals as the case may be, who share similar characteristics. These similar features can include location, gender, age, sex or specific interest. The emphasis on study population is that it constitutes of individuals or elements that are homogeneous in description.

This study was carried to examine Planning and implementation process in local government administration in Lagos state audit service commission. Selected local government in Lagos state form the population of the study.

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

5.1 Introduction

It is important to ascertain that the objective of this study was to ascertain Planning and implementation process in local government administration in Lagos state audit service commission. 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 aPlanning and implementation process in local government administration in Lagos state audit service commission

Summary

Conclusion

Local Government Councils in lagos State in particular and Nigeria at large remain unconvinced of the relative worth of the office of the Auditor General for Local Government because of the latency of the office. The experience of these Local Governments Councils with AGLG operations within the length of time covered by the study undoubtedly influences their perception about the imperatives of the office of AGLG in war against corruption which is achieved though auditing. Good auditing is a catalytic to good governance which is almost elusive at the third tier of governance in Lagos State. The need to reinvent the office of the Auditor-General for Local Governments to be more productive in the scrutiny of public funds is a task that should be achieved. This however cannot be achieved without substantive interaction between the various local governments, Local Government Service Commission, and Auditor-General for Local Governments.’ Good knowledge of local government operations will improve the definition of audit scope. To combat this operational challenge will require concerted efforts form all and sundry in order to entrench fiscal discipline and accountability in grassroot governance in Lagos State.

Recommendation

The State should restructure to establish an Audit Commission which would provide for administrative independence of the Staff of the AGLG. This Commission should inherit the current Staff of the office from the Local Government Service Commission and ensure that they the Commission take care of the remuneration, welfare and discipline of the staff of the Office of the AGLG. Furthermore, given that effective audit in the public service requires well-motivated manpower, the system of reward of the AGLG ought to be improved. Staffs in the audit department of the public service should be remunerated like their peers in the private establishment. This will guarantee their independence rather that serve as an appendage for any department in the council.

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Planning and implementation process in local government administration in Lagos state audit service