A research on this topic could not be more appropriate than new since all the workers in the civil services especially those involve in government finance operations are well acquainted with financial control. Therefore, the main motive of research was to look into the financial control and accountability in public sectors organistion.

Public accountability is not a new phenomenor, it is old as man in his social relational with his fellowman. There was an element of answer which illustrate stewardship of accountability in government.

Moreso, in this research work secondary were used only in collecting data. This method was done by collecting the existing literature or desk research method.

The researcher now presented and analyse all the facts she had collected that are related to the research work.

Finally, based on the above data analysis in chapter four and five, the researcher made some finding and recommendation and also conclusion, which would alleviate the difficulties uncounted by the public sector organisation.

TABLE OF CONTENT

Title page

Approval page

Dedication

Acknowledgement

Abstract

CHAPTER ONE

INTRODUCTION

1.1 Background of the study

1.2 Statement of problems

1.3 Objectives of the study

1.4 Significance of the study

1.5 Scope and limitation of the study

CHAPTER TWO

2.0 Review of related literature

2.1 What financial control and public sector accountability in our public sector

2.3 Prospects of financial control and accountability in public sector

CHAPTER THREE

3.0 Research design and methodology

3.1 Source of data: secondary source

3.2 Location of data

3.3 Method of data collection

CHAPTER FOUR

4.0 FINDINGS

CHAPTER FIVE

5.1 Recommendations

5.2 Conclusion

Bibliography

CHAPTER ONE

INTRODUCTION

1.1 BACKGROUND OF THE STUDY

Financial control and accountability as the name implies means the proper management and control of financial aspects, the efficiency effective and management of finance of the organisation. The finance control and management law 1968 is designed for control and management for the public financial and maters connected there with and it stipulates under section 33 that the accountant general shall under to the auditor general accounts showing the financial position of the state at the end of every financial year and these include:

(a) Statement showing the sums estimated to be received as revenue into the consolidated revenue fund and sums actually so received in the period of account.

(b) Statement of assets and liabilities.

(c) A statement showing the sums estimated to be issued out of the consolidated revenue fund and the sums actually so issued in the period of accounts.

So in every organisation or public sector, there is the need for control and accountability.

Therefore, Engu state ministry of finance should not be an exception. Every staff of the ministry is involved to some extent in controlling of financial as well answerable to their conduct.

Almost all the workers in the civil services especially those involved in government financial operation and well acquainted with and an updated knowledge of the principles of financial controls. Financial control is linked with financial planning. This is not withstanding control parameter are outcomes of financial planning decisions.

However, systematic planning in itself requires a degree of control in terms of its process and procedures. In most cases, government constitutes largest single business entity and in many places, the core of the economy.

Its pattern of expenditure or manner of resources allocation determines the extent to which accountability for economy, efficiency and effectiveness can be achieved.

1.2 STATEMENT OF THE PROBLEM

There is a general notion that government finance is fraught with numerous problems ranging from frivolous expenditure, lack of fraught to embezzlement and mismanagement of public funds. This situation calls for adequate financial control measure and accountability.

Some of the identified problems of the public sector accounting system includes:

1. Lack of effective internal control and audit system.

2. Indifference to revenue generation.

3. Failure to conform to financial instructions and regulations.

4. Late auditing of ministerial accounts

5. Late finalization and publication of account and poor keeping of internal accounting records.

6. Personal problems involving lack of knowledge and expertise among government accountants occupying higher levels of responsibility

7. Excess authorization of expenditure.