PUBLIC SECTOR ACCOUNTING IN NIGERIA (A CASE STUDY OF FINANCIAL CONTROL SYSTEM IN ENUGU SOUTH LOCAL GOVERNMENT AREA)

84 PAGES (9201 WORDS) Accounting Project
ABSTRACT
One of the most researched and least understood variables of public sector accounting is how the accountability and stewardship of financial control is conducted.  People have been speculating on how the funds generated are managed but now researchers have conducted systematic investigation of funds and leakage in local government revenue system.
Even with this, there is still an increasing difficulty and doubts in establishing the fact that the revenue generated are put in good use.
There is also an evaluation of the source of revenue to the local government, and the impact of financial control system in the local government revenue system particularly the revenue collection points where all derivable revenues are kept for safe custody.
Secondly, to find out if really there is grant from the federal and state government to the local government areas and how it’s being spent.
Finally to know the reason, the local government cannot employ their resources in funding projects.
Findings and recommendations have gone a long way to establish proper financial control system in local government and it’s improvement 
TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Table of contents
Abstract

CHAPTER ONE
1.1Introduction
1.2Purpose of the study
1.3Significance of the study
1.4Statement of the problems
1.5Hypotheses formulation
1.6Scope and limitation 
1.7Definition of terms

CHAPTER TWO
2.1Definition
2.2Budget
2.3Financial Regulations
2.4Cash Accounting
2.5Local Government Reform
2.6Local government accounting functions
2.7Sources of revenue to the local government 
2.8Rural development functions

CHAPTER THREE
Research Design & Methodology
3.1Research design
3.2Area of study
3.3Population
3.4Sample and sampling procedure
3.5Sources of data
3.5.1Interview method
3.5.2Questionnaire method
3.6Procedure for data analysis.

CHAPTER FOUR
Presentation and Analysis of Data
4.1Presentation
4.2General data
4.3Test of hypothesis
4.4Analysis of survey results

CHAPTER FIVE
Conclusions
5.1Summary of findings
5.2Recommendation
5.3Conclusions
Bibliography
Questionnaire