A social Accounting as a method of Assessing the impact of Development Activations.
A case study of Nukes local Government
Area Enugu State.
The title of this research work is, A social accounting as a method of the impact of development activities’’ with particular referent to Nsukka local Government Area in Enugu State. It has been identified that accounting and financial reporting in the public sector particularly at the local government level was not given adequate attention.
In the course of coining out this study, the following objectives among other were set which included The identification of major cause of maladies in the financial system of the local government ;to examine the accounting system / department to find out if it is manned by competent and qualified personnel; to examine whether the sources of income to the local governments is enough examine the various instruments of management and control of local government financial ; to examine the various problem of the local government financial and accounts and to examine the prospects of improving the available sources of the local governments finances.
To achieve the set objectives, some hypotheses were form water which comprised; an increase in local government share of federation Account form 20-25%would help the local government in achieving at least 75%of their statutory responsibilities, the employment of low caliber staff has a significant negative relationship with the low efficiency and productivity of the local governments; the Accounting system of local governments is not effective in operation; and that another source of tar revenue is not essential for Nigerian local governments.
Two broad research method were adopted in the study which were personal intendeds and fully designed and well structured questionnaires- for the purpose of analyzing the hypotheses, chi—square (x2) technique was adopted
As a result of conscientious and of course painstaking study done, a lot of findings were made which included inter-alias; There was an ample proof that the greater number of local government’s employees are unqualified other taxes to be collect by the local government can improve it fin an has no significant negative relationship with the low efficiency and productivity of the local government; and increase from 20-25% in the federal government statutory allocation of federation Account to local government would not be enough to deftly a reasonable proportion of huge kick backs, contract inflations, large scale salary frond, auditing and internal control problems were discovered as some of the major accounting and financial problems of the local governments.
As a result, the following recommendatims were preferred; efforts to be intoaasified in the collection of reverie of local taxation; emphasis to be placed in the recruitment of qualified experienced and well trained personnel fro the assessment collection and general admimstration of local taxes and rates, design a sound system of budgetary control; installation of a system of internal control; projects to be evaluated and implemented; proper feasibility study to be carried out; and internal funding to be improved by its engagement in commercial ventures.
TABLE OF CONTENT
TITLE PAGE I
TABLE OF CONTENT
I. I AN OVERVIEW
I.2 STATEMENT OF PROBLEM
I.4 OBJECTIVES OF STUDY
I.5 SIGNIFICANCE OF STUDY
I.6 LIMITATION OF STUDY
I.7 DEFINITION OF TERMS
2.1 GOVERNMENT ACCOUNTING
2.2 LOCAL GOVERNMENT ACCOUNTING
2.3 STATUTURY BASE OF LOCAL GOVERNMENT FINANCE IN NIGERIA
2.4 FUNCTIONS OF LOCAL GOVERNMENT
2.5 SOURCES OF LOCAL GOVERNMENT REVENUE
2.6 LOCAL GOVERNMENT EXPENDITURE
2.7 MANAGEMENT OF CONTROL OF LOCAL GOVERNMENT
3.2 SOURCES OF DATA
3.3 POPULATION DEFINITION
3.4 STATISTICAL DETERMINATION OF SAMPLE SIZE
3.5 METHOD OF DATA PRESNTATION
3.6 DATA ANALYSIS
3.7 DECISION RULE
3.8 OPERATION ASSUMPTION
4.0 DATA PRESENTATION AND ANALYSIS
4.1 QUESTIONNAIRE DISTRIBUTIONAND RESPONSE
4.2 DATA ANALYYSIS AND STAIEMENT OF HYPOTHESIS
5.0 RESEARCH FINDINGS, RECOMMENDATION AND CONCIUSION
5.1 SUMMARY OF FINDINGS
In Nigeria, there are three tiers in public administration: the central (federal) government, state governments and local governments. This project is devoted to the examination of local governments accounts, and the development of financial management with their departments. It is therefore pertinent at this point to mention that the local government is the third tier of government in Nigeria
Local governments in Nigeria derive their existence form the constitution of the federal Republic of Nigeria (promulgation). Decree No 45 of 1989 has brought about a new awekening public sector virile, dynamic, result and development oriented. At present, with aeration of more 177 local government expenditure, the total number of local government in Nigeria has therefore increased to 1776. One would then guess what effects will it have even before that, like since 1979, there has been a significant rise in local government expenditure in line with greater emphasis on grass root participation. Fore in stance, 1992 when compete political, admmistrative and financial independence were granted to the local government form state control, its responsibility was enlarged. With effect form 1992, local government has been directly responsible for primary heath care; this is in addition to its statutory functions.
Johnson (1992) said that, though virtually all developed countries have a system of local government, some system involve considerable local antinomy while others involve lee on a spectrum, the Nigeria system problem involves less rather than more antinomy. Then the question and answer are important as they reflect the type of financial and accounting framework required.