An Assessment Of Auditing Function As A Tool For Accountability In Local Government Councils Of Plateau State

📄 Project Abstract

The problem of the research study is three-fold: i. Are the internal Audit departments of local government councils given the desired independence to carry out their function. ii. Do the local government councils apply funds according to laid down rules. iii. Do the councils maintain proper books of accounts. The study, descriptive in nature made use of the questionnaire and oral interview tools of data collection. The data so collected fall into the secondary and primary group of data. Data collected was mainly in respect of nine (9) local governments. The data was analyzed via the use of tables. The major findings of the research are:- i. local government accounting: an investigations shows that the books prescribed by the financial memoranda for use by all local -governments in Nigeria are not properly adhered to. This is due to unqualified staff on ground - who are either school certificate holde1'9 who have reason through the ranks The conventional enterprise accounting recognizes...