Description

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. Background of the study 1
2. Statement of the problem. 3
3. Research questions 5
4. Objectives of the study 5
5. Research hypotheses 6
6. Significance of the study 7
7. Scope of study 8
8. Limitations of the study 8
9. Definition of terms 9

CHAPTER TWO

2.0 REVIEW OF RELATED LITERATURE

1. Financial management. 15
2. Achieving accountability in financial management 19

1. Structure/functions of a local government 24
   1. Functions of a local governments 25
   2. Financial administration profile of a local government 28
2. Auditing in the local government 29
3. Budgeting in the local government. 30
4. Financial memoranda 31
5. Methods of local government account and the responsibilities 31
6. Accounts kept by local government. 33
7. Revenue collection machinery 35
8. Problems of revenue collection in local government 37
9. An overview of the major source of fund/revenue by local governments. 40
10. The external source of fund/revenue by local governments 44
11. Overview of government accounting. 45
12. Financial records 46
13. Functions of the head of service: the treasurer and legislative arm of local government 47
14. Control measures adopted by the local government council 48
15. Measures for fighting corruption in local government 52

CHAPTER THREE

1. RESEACH DESIGN AND METHODOLOGY
2. Research methodology. 55
3. Research design. 55
4. Population of the study 55
5. Sample design and techniques 56
6. Source of data collection 56
   1. Primary source of data. 56
   2. Secondary source of data. 57
7. Instrument for data collection. 57
8. Validity and reliability of measuring instrument 57
9. Method of data analysis 60

CHAPTER FOUR

1. DATA PRESENTATION AND ANALYSIS
2. Presentation and analysis of data 62
3. Test of hypotheses. 76
   1. Hypothesis one 76
   2. Hypothesis two 81
   3. Hypothesis three. 87

CHAPTER FIVE

SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS 5.1 Summary of findings. 94

1. Conclusion 95
2. Recommendations 96
3. Suggestion for further study 97
   

 

Bibliography	98
Appendix I	100
Appendix II	101

LIST OF TABLES

TABLE 4.1: The Responses and Percentages of Responses from Respondents to Questionaire

TABLE 4.2: The Responses and Percentages of Responses from Respondents to Questionaires

TABLE 4.3: The Responses and percentages of Responses from Respondents to Questionaire.

TABLE 4.4: The Responses and Percentages of Responses from Respondents to Questionaire.

TABLE 4.5 : The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.6: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.7: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.8: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.9: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.10: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.11: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.12: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.13: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.14: The Responses and Percentages of Responses from Respondents to Questionnaire.

TABLE 4.15: Mean computation of Administrative management Responses o test the hypothesis

TABLE 4.16. Computation of standard derivation of Administrative management Responses to test the hypothesis

TABLE 4.17: Mean Computation of Internal Auditing

 

TABLE 4.18: Computation of standard derivation of internal auditing Responses to test the hypothesis.

TABLE 4.19 : Mean computation of Administrative management Responses to test the Hypothesis

TABLE 4.20: Computation of standard derivation of Administrative management Responses to test the Hypothesis.

TABLE: 4.21: Mean computation of internal Auditing Responses to test the hypothesis.

TABLE 4.22: Computation of standard derivation of internal auditing Responses to test the hypothesis

TABLE 4.23:Mean computation of internal Auditing Responses to test the hypothesis.

TABLE 4.24: Computation of standard derivation of Administrative management Responses to test the hypothesis.

TABLE 4.25:Mean computation of internal Auditing Responses to test the hypothesis.

TABLE 4.26:Mean computation of standard derivation of internal Auditing Responses to test the hypotheses

4.3 TABULATION OF RESULT HYPOTHESIS ONE HYPOTHESIS TWO HYPOTHESIS THREE

CHAPTER ONE

INTRODUCTION

THE BACKGROUND OF STUDY

Accountability and transparency has been critical issue in financial management of local government. It has been hampering the performances of the council and has been and is still a yet problem to be solved. It could be traced to have started during the early era of management, when people are in co-operative efforts to achieve aims which they could not achieve individually.

What is today known as local government in Nigeria has been metamorphosed from the pre-colonial transitional system of government which was highly localized according to the peculiarities of the areas. The local council  or native authority presents the basic unit through which any nation administers her people of the grass-roots level. The theory of local government therefore, is that there must be an administrative agency through which the central government governs the people in their respective homes.

All over the world, the structure; the form and the functions of the local government are determined by the political beliefs of the people who control the central government. The local unit usually operated under a council which may consist of persons elected through democratic process by the local inhabitants or

through persons appointed by the government to run the affairs of the local inhabitants.

Starting from the early 1950s, there have been lots of re-examination of the institution of local government in Nigeria. There have been a large amount of military decrees, legislature and judicial activities and finally, reforms from committee‟s recommendations. Meanwhile, the most remarkable of all these in the 1979 local government reforms made the Nigerian local government states. Local government is the government at the grassroots that is nearest to the local populace. The implication of its constitutionally guaranteed governance structure and its closeness to the people necessitate the need for accountability and transparency in financial management, and their norms in governance, more evident at this level.

But contrarily, local governments in Nigeria are often seen as nurturing grounds for barefaced corruption and near absence of accountability and transparency in conduct of public service. Local government council however, instead of discharging their functions as development centers to the people at the grass root, acquired notoriety for corruption, fiscal indiscipline and overall irresponsibility. The lack of integrity, accountability and transparency at the level of governance definitely constitutes a heavy toll on the well-being of the people of

local government (Agbo 2012:20).stealing, embezzlement and misappropriation of fund has become a major hobby in Nigerian local government.

Circumvention of financial and non financial issue in the Nigerian local government has been on the increase, geometrically. this issue and many others brought the need of this research to identify the responsiveness of local government administration to accountability and transparency in their activities and the changes if any accountability and transparency in responsibility has brought to the local government administration since its invention as a mode of operation in Nigerian government.

• STATEMENT OF THE PROBLEM

 

The research work is to evaluate and investigate the problems associated with lack of accountability and transparency in financial management of local government council. Local government councils has been faced with the problem of employments racketing, corruption in procurement, internal revenue collection, award of contracts to the wrong contractors, etc.

Salaries and allowances are paid to non-existing worker as if they are duly recruited staff of local government. Government goes on to pay this money without a due process to ascertain this transparent nature of transaction. The

accounting officers in this process go on in this act without adequate accountability of its responsibility.

Overhead expenditures in the council are incurred without documentation; documents that are not favorable to the council chairman or officer-in-charge are destroyed to avoid persecution after services. Tender are not observed as a process of procurement but insistently friends and family members are not given the mandate to supply goods and provide services to the council without tenders.

Contract award has been on man know man, which could either be political allies or financers. These contractors as a return to investment of financial support to the council chairman either abandon or execute the contract to the extent to which they wish, in other to recoup their money invested in election of the council chairman knowing fully well that the council chairman will not query him.

In this acts, council inhabitants suffer. The federal government of Nigeria presumes that introduction of accountability and transparency (the progress) in government activity down to local government could put a check to these illicit activities in financial transactions of government down to council activities.

This research tends to access the efficacy of accountability and transparency inventions in the local government financial and non-financial of government down to council activities as enshrine by due process office.

• RESEARCH QUESTIONS

 

The following research questions as designed to attend the objective of this work;

 

1. To what extent does accountability and transparency put check to the circumvention of due process in the financial and non-financial activities of the local government council in Nigeria?
2. To what extent has the inhabitants of local government council benefited from the proceed of accountability and transparency in improvement of social amenities?
3. To what has the process of accountability and transparency affect the official and non-official financial behavioral attitudes of council staff in Nigeria?

• OBJECTIVE OF THE STUDY

 

The following objectives to this research work stand to be achieved;

 

1. 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.
   
2. To ascertain whether the inhabitants of local government council have benefited from the proceed of accountability and transparency through the improvement of social amenities.
3. To ascertain whether the accountability and transparency have affected the official and non-official financial behavioral attitudes of council staff in Nigeria.

• RESEARCH HYPOTHESIS

 

The research work is based on the following hypotheses which are formulated in tackling the problems in the subject.

HO: Accountability and Transparency has not put to check the circumvention of due process in financial and non-financial activities of the local government council in Nigeria.

H1: Accountability and Transparency has put to check the circumvention of due process in financial and non financial activities of local government councils in Nigeria.

HO: The inhabitants of local government council has not benefited from the proceed of accountability and transparency in improvement of social amenities.

H2: The inhabitants of local government council has benefited from the proceed of accountability and transparency in improvement of social amenities.

H0: The process of accountability and transparency has not affected the official and non-official financial behavioral attitudes of council attitudes of staff in Nigeria.

H3: The process of accountability and transparency has affected the official and non-official financial behavioral attitudes of council staff in Nigeria.