A social Accounting as a method of Assessing the impact of Development Activations.
A case study of Nukes local Government Area Enugu State.
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THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
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ABSTRACT
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.
CHAPTER ONE:
I.2 STATEMENT OF PROBLEM
I.3 HYPOTHESIS
I.4 OBJECTIVES OF STUDY
I.5 SIGNIFICANCE OF STUDY
I.6 LIMITATION OF STUDY
I.7 DEFINITION OF TERMS
CHAPTER TWO:
LITERATURE REVIEW
2.7 MANAGEMENT OF CONTROL OF LOCAL GOVERNMENT
FINANCE.
CHAPTER THREE:
RESEARCH METHODOLOGY
CHAPTER FOUR
4.1 QUESTIONNAIRE DISTRIBUTIONAND RESPONSE
5.1 SUMMARY OF FINDINGS
5.2 RECOMMENDATIONS
5.3 CONCLUSION
BIBLIOGRAPHIES:
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.
Sharpe (11980) noted that the participatory value, if not the liberty, value, still remains as a valid one for modern local government .Not perhaps in the full glory of its early pedometers but as an important element in a modern democracy nonetheless. But as a co-ordinate of service in the field; as a reconciler of community options; as a consumer peruse group as an agent to responding to rising demand; and finally as a country weight to incipient syndicalism, local government seems to have come into its own
The following point were listed in local government favor by the lay field committer (1976)
(a) It providers democracy.
(b) It acts as a counter weight to the uniformity inherent in government decision. It spreads political power.
(C) It embraces accountability because it brings those responsible for decision close to their electros.
(d) It is efficient because services can be adjusted in local needs and preferences, and because response can be more democratized.
(e) Central government would be over loaded by more functions.
(f) It provides a velricle for formulating new policies and pioneering ideas.
As a result of increase in the responsibilities and the fantastic expenditure associated with them, it is vital that the local government expend their sources of revenues beyond the present level. They would endeavour to tap all the potential resources so as to see their revenue based fureti fied any improvement to this effect will be welcome as it would give the local government an added impetus in discharging its statutory function and socio-economic advancement to the local inhabitants
From the in caption of local governments, they have been relying substantially on grants from state and central government and also statutory allocation form the internal generated funds of the state.
As a matter of facts, the internal generated revenue by the local government was very abysmal. Now that it has been granted antimony, it is statutorily required to rely more on internally generated funds for the performance of its functions. This being the case, government grants and statutory allocation are only supplement any sources of revenue to local government, Babangida (1992) for local government to be self sustaining financially without reducing the level and quality of its services to the people, it is essential that it exploits all potential internal ones. This as well suggests which would supplement existing ones. That the existing ones adequately exploited and property managed.
Finance and Accounting in local government is probably more complex than in any other part of the public sector in Nigeria, the inability of local governments to raise adequate funds and keep accurate accounts to sponsor its expenditure and achieve grass root developments has been discovered as one of the local governments. The purpose of this study therefore, is to assess the problems of finance and accounting in local governments a
A case study of Nukes local Government Area Enugu State.
Download our android mobile app for more materials
ORDER NOW
COMPLETE MATERIAL COST N2,500 Or $10. FRESH PROJECT MATERIAL COST 50,000 NAIRA FOR UNDERGRADUATE, OTHERS 100,000 -200,000 NAIRA.
THE NATURE AND CONSEQUENCES OF JUVENILE DELINQUENCY IN NIGERIA: A STUDY OF ENUGU NORTH LGA, ENUGU STATE
MAKE YOUR PAYMENT INTO ANY OF THE FOLLOWING BANKS:
GTBANK
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
Account Name : Host Link Global Services Ltd
ACCOUNT NUMBER: 0138924237
First Bank:
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
Account Name: Chi E-Concept Int’l
Account Name: 3059320631
Foreign Transaction For Dollars Payment :
Bank Name: GTBank
Branch Location: Enugu State,Nigeria.
Account Name: Chi E-Concept Int’l
Account Number: 0117780667.
Swift Code: GTBINGLA
Dollar conversion rate for Naira is 175 per dollar.
ATM CARD: YOU CAN ALSO MAKE PAYMENT USING YOUR ATM CARD OR ONLINE TRANSFER. PLEASE CONTACT YOUR BANK SECURITY FOR GUIDE ON HOW TO TRANSFER MONEY TO OTHER BANKS USING YOUR ATM CARD. ATM CARD OR ONLINE BANK TRANSFER IS FASTER FOR QUICK DELIVERY TO YOUR EMAIL . OUR MARKETER WILL RESPOND TO YOU ANY TIME OF THE DAY. WE SUPPORT CBN CASHLESS SOCIETY.
OR
PAY ONLINE USING YOUR ATM CARD. IT IS SECURED AND RELIABLE.
form>DELIVERY PERIOD FOR BANK PAYMENT IS LESS THAN 24 HOURS
CALL OUR CUSTOMERS CARE OKEKE CHIDI C ON : 08074466939,08063386834.
AFTER PAYMENT SEND YOUR PAYMENT DETAILS TO
08074466939 or 08063386834, YOUR PROJECT TITLE YOU WANT US TO SEND TO YOU, AMOUNT PAID, DEPOSITOR NAME, UR EMAIL ADDRESS,PAYMENT DATE. YOU WILL RECEIVE YOUR MATERIAL IN LESS THAN 2 HOURS ONCE WILL CONFIRM YOUR PAYMENT.
WE HAVE SECURITY IN OUR BUSINESS.
MONEY BACK GUARANTEE
ABSTRACT
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.
CHAPTER ONE:
INTRODUCTION
- I AN OVERVIEW
I.2 STATEMENT OF PROBLEM
I.3 HYPOTHESIS
I.4 OBJECTIVES OF STUDY
I.5 SIGNIFICANCE OF STUDY
I.6 LIMITATION OF STUDY
I.7 DEFINITION OF TERMS
CHAPTER TWO:
LITERATURE REVIEW
- GOVERNMENT ACCOUNTING
- LOCAL GOVERNMENT ACCOUNTING
- STATUTURY BASE OF LOCAL GOVERNMENT FINANCE IN NIGERIA
- FUNCTIONS OF LOCAL GOVERNMENT
- SOURCES OF LOCAL GOVERNMENT REVENUE
- LOCAL GOVERNMENT EXPENDITURE
2.7 MANAGEMENT OF CONTROL OF LOCAL GOVERNMENT
FINANCE.
CHAPTER THREE:
RESEARCH METHODOLOGY
- METHODOLOGY
- SOURCES OF DATA
- POPULATION DEFINITION
- STATISTICAL DETERMINATION OF SAMPLE SIZE
- METHOD OF DATA PRESNTATION
- DATA ANALYSIS
- DECISION RULE
- OPERATION ASSUMPTION
CHAPTER FOUR
- DATA PRESENTATION AND ANALYSIS
4.1 QUESTIONNAIRE DISTRIBUTIONAND RESPONSE
- DATA ANALYYSIS AND STAIEMENT OF HYPOTHESIS
CHAPTER FIVE
- RESEARCH FINDINGS, RECOMMENDATION AND CONCIUSION
5.1 SUMMARY OF FINDINGS
5.2 RECOMMENDATIONS
5.3 CONCLUSION
BIBLIOGRAPHIES:
CHAPTER ONE
INTRODUCTION
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.
Sharpe (11980) noted that the participatory value, if not the liberty, value, still remains as a valid one for modern local government .Not perhaps in the full glory of its early pedometers but as an important element in a modern democracy nonetheless. But as a co-ordinate of service in the field; as a reconciler of community options; as a consumer peruse group as an agent to responding to rising demand; and finally as a country weight to incipient syndicalism, local government seems to have come into its own
The following point were listed in local government favor by the lay field committer (1976)
(a) It providers democracy.
(b) It acts as a counter weight to the uniformity inherent in government decision. It spreads political power.
(C) It embraces accountability because it brings those responsible for decision close to their electros.
(d) It is efficient because services can be adjusted in local needs and preferences, and because response can be more democratized.
(e) Central government would be over loaded by more functions.
(f) It provides a velricle for formulating new policies and pioneering ideas.
As a result of increase in the responsibilities and the fantastic expenditure associated with them, it is vital that the local government expend their sources of revenues beyond the present level. They would endeavour to tap all the potential resources so as to see their revenue based fureti fied any improvement to this effect will be welcome as it would give the local government an added impetus in discharging its statutory function and socio-economic advancement to the local inhabitants
From the in caption of local governments, they have been relying substantially on grants from state and central government and also statutory allocation form the internal generated funds of the state.
As a matter of facts, the internal generated revenue by the local government was very abysmal. Now that it has been granted antimony, it is statutorily required to rely more on internally generated funds for the performance of its functions. This being the case, government grants and statutory allocation are only supplement any sources of revenue to local government, Babangida (1992) for local government to be self sustaining financially without reducing the level and quality of its services to the people, it is essential that it exploits all potential internal ones. This as well suggests which would supplement existing ones. That the existing ones adequately exploited and property managed.
STATEMENT OF PROBLEM
Finance and Accounting in local government is probably more complex than in any other part of the public sector in Nigeria, the inability of local governments to raise adequate funds and keep accurate accounts to sponsor its expenditure and achieve grass root developments has been discovered as one of the local governments. The purpose of this study therefore, is to assess the problems of finance and accounting in local governments a
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