ABSTRACT

There has been a persisting challenges of accountability and transparency in local government councils in Nigeria. The objective of this study has been to ascertain whether accountability and transparency has put to check the circumvention of due process in financial and non-financial activities of the Local government council in Nigeria. A survey research design was adopted for the study, 55 Adminstrative management and 30 internal auditing totaling 85 was randomly sampled and stratified among members of staffs in local government out of 108 population sample. Three research questions and hypothesis testeed at 0.05 percent levelof significance guided to study. Frequencies, percentages, Means and standard derviation were employeed to answer the research question while Z-test statistics were used to test the hypotheses. It was discovered that the process of accountability and transparency has affected the official and non-official financial behavourial attitudess of council staffs in Nigeria. It was recommended that there should be adequate senstisation through, workshops seminars and lectrures on the need for accountability and transparency in the government System.

TABLE OF CONTENT

Approval Page ------------------------------------------------------------------------- i

Certification ---------------------------------------------------------------------------- ii

Dedication ------------------------------------------------------------------------------ iii

Acknowledgement --------------------------------------------------------------------- iv

Abstract --------------------------------------------------------------------------------- v

Table of content------------------------------------------------------------------------ vi

List of Tables--------------------------------------------------------------------------- vii

Chapter one

Introduction

1.1 Background of the study. ----------------------------------------------------- 1

1.2 Statement of the problem. ---------------------------------------------------- 3

1.3 Research questions. ------------------------------------------------------------ 5

1.4 Objectives of the study. ------------------------------------------------------- 5

1.5 Research hypotheses. ---------------------------------------------------------- 6

1.6 Significance of the study. ----------------------------------------------------- 7

1.7 Scope of study. ----------------------------------------------------------------- 8

1.8 Limitations of the study. ------------------------------------------------------ 8

1.9 Definition of terms. ------------------------------------------------------------ 9

CHAPTER TWO

2.0 REVIEW OF RELATED LITERATURE

2.1.1 Financial management. -------------------------------------------------------- 15

2.1.2 Achieving accountability in financial management. ----------------------- 19

2.2 Structure/functions of a local government. --------------------- -------------- 24

2.2.1 Functions of a local governments. -------------------------------------------- 25

2.2.2 Financial administration profile of a local government. ------------------- 28

2.3 Auditing in the local government. ---------------------------------------------- 29

2.4 Budgeting in the local government. -------------------------------------------- 30

2.5 Financial memoranda. ------------------------------------------------------------ 31

2.6 Methods of local government account and the responsibilities. ------------ 31

2.7 Accounts kept by local government. ------------------------------------------- 33

2.8 Revenue collection machinery.-------------------------------------------------- 35

2.9 Problems of revenue collection in local government. ------------------------ 37

2.10 An overview of the major source of fund/revenue by local governments. 40

2.11 The external source of fund/revenue by local governments. --------------- 44

2.12 Overview of government accounting. ---------------------------------------- 45

2.13 Financial records. ---------------------------------------------------------------- 46

2.14 Functions of the head of service: the treasurer and legislative arm of local government. ---------------------------------------------------------------------------- 47

2.15 Control measures adopted by the local government council. -------------- 48

2.16 Measures for fighting corruption in local government. --------------------- 52

CHAPTER THREE

3.0 RESEACH DESIGN AND METHODOLOGY

3.1 Research methodology. ---------------------------------------------------------- 55

3.2 Research design. ------------------------------------------------------------------ 55

3.3 Population of the study. ---------------------------------------------------------- 55

3.4 Sample design and techniques. -------------------------------------------------- 56

3.5 Source of data collection. -------------------------------------------------------- 56

3.5.1 Primary source of data. -------------------------------------------------------- 56

3.5.2 Secondary source of data. ----------------------------------------------------- 57

3.6 Instrument for data collection. -------------------------------------------------- 57

3.7 Validity and reliability of measuring instrument. ----------------------------- 57

3.8 Method of data analysis. --------------------------------------------------------- 60

CHAPTER FOUR

4.0 DATA PRESENTATION AND ANALYSIS

4.1 Presentation and analysis of data. ----------------------------------------------- 62

4.2 Test of hypotheses. --------------------------------------------------------------- 76

4.2.1 Hypothesis one. ----------------------------------------------------------------- 76

4.2.2 Hypothesis two. ----------------------------------------------------------------- 81

4.2.3 Hypothesis three. --------------------------------------------------------------- 87

CHAPTER FIVE

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS

5.1 Summary of findings. ------------------------------------------------------------ 94

5.2 Conclusion ------------------------------------------------------------------------- 95

5.3 Recommendations ---------------------------------------------------------------- 96

5.4 Suggestion for further study. ---------------------------------------------------- 97

Bibliography 

Appendix I 

Appendix II