INTRODUCTION
OBJECTIVES OF THE STUDY
In all organization, except thinnest there is a process called expenditure or as used in most commercial organization. Cost control, which is a part of management control process. Expenditure control has been defined as the process by which managers used effectively the scarce resources of the enterprise in the accomplishment of the objectives of the organization.
Most of studies of the expenditure control technique have been done in business organization and most descriptions of the management expenditure control processes therefore, tend to assure that the process of expenditure control is taking place in a business enterprise.
And most of the new control technique applied in a non-profit organization were developed in these organization.
The Research is a study of expenditure control in government own non-profit making organization. Its there is that basic control concepts are the same both in profit oriented or non-profit oriented, but because of the special characteristics of non-profit making organization, the application of the technique developed in profit-oriented organization are subject to certain modifications before they can be effectively applied especially to those non-profit organization owned by the government.
Many business persons as well as many accountants approach non-profit organization expenditure control with a certain amount of trepidation because of lack of familiarity with such accounting there is moral reason for this uneasiness because except for the few special characteristics non-profit organization expenditure control follow many of the same principles followed by commercial enterprise. One of the special characteristics lies in there son for their existence. In simplified terms it might be said that the ultimate objectives of commercial organization in for realize non-profit and maintain success to a significant degree where as the ultimate objectives of a government owned non-profit making organization is to meet some special desirable need for the community.
The primary concern of the community in relation to its not for profit organization is to inquire whether resources are being used in a manner consistent with goals of a locative efficiency and stabilization of the Economy.
Government’s role in the ownership and control in non-profit making organization is different from that of shareholders.
This the decision made by management of these organization are intended to result in the vast possibly within the available resources and their success is primarily measured by how service they render and how well the rented it.
STATEMENT OF PROBLEM
The researchers have examined some of the Expenditure control techniques that are and could be applied in government owned hospitals. Nothing the obstacles and their rate off effectiveness, emphasis are laid on the technique already in application.
The study will enable the government owned hospital to use internal control, internal audit.
TABLE OF CONTENTS
TITLE PAGEi
APPROVAL PAGE ii
DEDICATIONiii
ACKNOWLEDGEMENTiv
TABLE OF CONTENTv
CHAPTER ONE
1.0INTRODUCTION
1.1OBJECTIVES OF THE STUDY
1.2SCOPE AND LIMITATION OF THE STUDY
1.3SIGNIFICANCE OF THE STUDY
1.4DEFINITION OF THE STUDY
CHAPTER TWO
2.1 OVERVIEW OF EXPENDITURE CONTROL
2.2 THE BASIC EXPENDITURE CONTROL
TECHNIQUES / CONCEPT
2.3 THE TECHNIQUES DEVELOPED IN PROJECT ORIENTED ORGANIZATION
2.4 RESPONSIBILITY OF INTERNAL CONTROL
2.5 THE MANAGEMENT AUDIT
2.6 INTERNAL AUDIT AS IN ADVANCED TECHNIQUE EXPENDITURE CONTROL
CHAPTER THREE
3.1 SUMMARY OF FINDINGS
3.2 CONCLUSION
3.3 RECOMMENDATION
BIBLIOGRAPHY.