CHAPTER ONE
1.0 INTRODUCTION
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.
1.1 STATEMENT OF PROBLEM
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.
1.2 OBJECTIVE OF THE STUDY
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 SIGNIFICANCE OF THE STUDY
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.
1.4 STATEMENT OF HYPOTHESES
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.
1.5 SCOPE OF THE STUDY
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.
1.6 LIMITATION OF THE STUDY
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