ABSTRACT: The society at large views public money as an opportunity to enriching themselves since it is not for any body beside it is our nation cake as always stated. People with questionable intentions makes good use of this opportunity in looking away most of this funds which were kept under their control as leaders. It is on the above points, that the research had carry out a critical research with a view to knowing the extent of accountability in the public expenditure. Carry out an in-depth study are to the causes of inadequate accountability in our public establishment and how best to control public funds. In terms of making expenditure. To achieve a reasonable research, the researcher embarked o the research work by making an empirical survey, which will be in form of oral, and written data, which involve questionnaires and library research which formed part of the researcher secondary data. With the above fact, the researcher analysis the research work and test the hypothesis. And the hypothesis was tested by the use of the chi-square formula, before arriving at a conclusion. However, based on the findings, recommendations were made on how best public expenditure would be managed. It is my strong opinion that it will go a long way in alleviating the situation if fully implemented.
CHAPTER ONE
2.0 LITERATURE REVIEW
CHAPTER THREE
CHAPTER ONE
2.0 LITERATURE REVIEW
CHAPTER THREE
Misappropriation and embezzlement of public fund have been the talk of the day in our various government institutions. This case of inadequacy and inefficiency in the accountability of public fund had shown the force that people who are being entrusted with such funds shows a sort of non-challant attitude in carrying out the duties. This attitude had done a lot of harm to the growth of our various government establishments, it is clear that no institution, parastatals, or organization will grow without maintaining adequacy efficiency and accountability. However, it is also obvious that some organization has been closed up or folded up due to the fact that their funds were not adequately managed.
Because of the inadequate accountability of public funds that some times, necessitate the checks, which is carried out by both internal and external at intervals. This checks being carried out auditors both internal and external is called auditing, the reason for this is to find out the extent of accountability if any, and to advice the auditory on the steps and have best to control their funds.
Based on the fact that Enugu State Education Commission, which the researcher has chosen as her case study is one of the numerous establishment controlled by Enugu State Government. There is the need for an in-depth study to be carried out in Enugu State Education Commission which will service a sample size when analyzing the findings and making recommendations about public expenditure with special regard to Enugu State.
However, in the course of this study work be carried out in findings the origin of the board, sources of funds to the board, ways in which these funds are expended and finally an attempt would be made to find out if the people entrusted with the boards funds, maintain adequate account of the fund kept under their controlled.
The increase in inadequacy and inefficiency in the accountability of public expenditure, due to misappropriation to embezzlement of public funds has put to question that inequity of reliability of those entrusted with the accountability of public expenditure the non-challant attitude of government employees in the performance of their duties as related to accounting needs much to be desired, since they usually have on ugly nation that government fund belongs to nobody and as such they tend to exercise little or no care in making expenditure including the government.
A lot of efforts put in place to correct this notion had little or no impact on these government employees, have the establishment of internal audit, investigation and compliance units by the state education commission to deal with such issues.
It is necessary to state here that some of the courses behind inadequate accountability of public expenditure may be attributed to lateness in implementing reports issued by the above mentioned bodies or at times some of the reports are ignored without being implemented. It is based on the above reasons that this study is being embarked on to find out some of the factors that are militating against adequate accountability in the state education commission and to recommend on how best the situation could be reduced.
The objective of study is evaluate the role being played by Enugu State Education Commission with regard to extent of accountability of public expenditure.
The objective is also aimed of identifying obstacles / difficulties encountered by the commission accounting personals as a result of achieving adequate accountability of public fund expenditure if any.
Moreover, the study will give recommendation on how best public expenditure could be managed and maintained.
1.3 RESEARCH QUESTION
The following research questions were formulated in this research work:
Based on the increase rate of accounting officers that are involved in financial irregularities and misappropriation of public funds, auditor’s job internal and external has been put in place for challenging.
Beside, the issue remains that some of the auditor’s findings are not being implemented, rather the government deem it necessary to set up panel on recovery of public funds and property. The establishment of the panel is necessary since the panel has right step in right direction and a lot of funds is being recovered anytime the exercise is being carried out by the state commission form various people.
It will serve as a help to people who may wish to carry out further research on the study on how best to achieve greater financial accountability and control over public expenditure.
Finally, it will be very important to the Enugu State Education Commission in particular and the government of the state in general to modify restructure and strengthen the machinery where necessary to achieve greater and effective control over public expenditure and accountability.
Series of reports has been going on about the irregularities and misapplication of public funds more especially in our various government establishments. Because of the above statement, the researcher is making the hypothesis as below.
Hi: There is adequate accountability of public expenditure in state Education Commission Enugu.
Ho: There is inadequate accountability of public expenditure in State Education Commission Enugu.
It is necessary to note that it is not exhaustive. The degree of accountability in our various government owned establishment in Enugu State is differ from one organization to another. Based on this, its facts cannot be covered in a small work like this and within the time limit given. For this study, thus this work will be narrow to the extent of accountability with more emphasis on State Education Commission Enugu.
This study faced a lot of restraints, which hindered an in-depth study and research on the topic.
Like the time limit allotted to the paper which made it difficult for the researcher to lay his hand on all the necessary data needed for the study.
This project work is being carried out during the normal course of lectures thereby making it impossible for the work as there are still other academic course to attend to.
It is the conservative response of workers to the questionnaire that was given to them by the researcher. This act shows that works may not want to disclose official secrets.
Due to unavailability of adequate and related text in the University library. The researcher therefore had to travel to far and near places to get any information on the topic.
Finally, it is financial constraint, which limited the researchers travelling for literature in either Institutions of higher learning.
before the advent of Nigeria Britain civil near which lasted from 1967 – early 1970, all educational activities are being handled by evolutionary or religion organizations or private individuals who wee interested in educational development.
However, the payment of salaries to the treachery and the granting of incentives to government approved schools were left to the government as one of the government responsibilities notwithstanding, the fact that the schools are being controlled by voluntary religious organization and private individual.
The religious organization and private individuals depends so much on the government for its sustenance to the extent that about 90% of the funds and equipment needed for running.
Moreover, the east controls government made up of the five eastern states now, which, includes (Abia, Anambra, Ebonyi, Enugu and Imo States). After strong deliberation and consultations decided to take over the control and management of schools in 1970 by establishing state board to take over from the voluntary / religious and private individuals the management and control of the schools. Their main aim of doing this is to enhance efficient distribution and utilization of educational / facilities and reduce the cost of running schools to the optimum minimal level, and to see to it that school which are being financed by the government and managed by their approved representatives, will provide more efficient and effective education to the people, and also bring to an end the religious dichotomy in the education system.
The edict to 2 of 1971 of then east central state public education transferred to the state all voluntary agencies and private schools. This edict created a state school board. The state school board had the f
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