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CHAPTER ONE
INTRODUCTION
1.1 Background of the study
The
Accountability and transparency has been critical issue in financial management
of local government. It has been hampering the performances of the council and
has been and is still a yet problem to be solved. It could be traced to have
started during the early era of management, when people are in co-operative
efforts to achieve aims which they could not achieve individually.
What is today known as local government in Nigeria has been metamorphosed from
the pre-colonial transitional system of government which was highly localized
according to the peculiarities of the areas. The local council or native
authority presents the basic unit through which any nation administers her
people of the grass-roots level. The theory of local government therefore, is
that there must be an administrative agency through which the central
government governs the people in their respective homes.
All over the world, the structure; the form and the functions of the local
government are determined by the political beliefs of the people who control
the central government. The local unit usually operated under a council which
may consist of persons elected through democratic process by the local
inhabitants or
through persons appointed by the government to run the affairs of the local
inhabitants.
Starting from the early 1950s, there have been lots of re-examination of the
institution of local government in Nigeria. There have been a large amount of
military decrees, legislature and judicial activities and finally, reforms from
committee‟s recommendations. Meanwhile, the most remarkable of all these in the
1979 local government reforms made the Nigerian local government states. Local
government is the government at the grassroots that is nearest to the local
populace. The implication of its constitutionally guaranteed governance
structure and its closeness to the people necessitate the need for
accountability and transparency in financial management, and their norms in
governance, more evident at this level.
But contrarily, local governments in Nigeria are often seen as nurturing
grounds for barefaced corruption and near absence of accountability and
transparency in conduct of public service. Local government council however,
instead of discharging their functions as development centers to the people at
the grass root, acquired notoriety for corruption, fiscal indiscipline and
overall irresponsibility. The lack of integrity, accountability and
transparency at the level of governance definitely constitutes a heavy toll on
the well-being of the people of
local government (Agbo 2012:20).stealing, embezzlement and misappropriation of
fund has become a major hobby in Nigerian local government.
Circumvention of financial and non financial issue in the Nigerian local
government has been on the increase, geometrically. this issue and many others
brought the need of this research to identify the responsiveness of local
government administration to accountability and transparency in their
activities and the changes if any accountability and transparency in
responsibility has brought to the local government administration since its
invention as a mode of operation in Nigerian government.
1.2 STATEMENT OF THE PROBLEM
The
research work is to evaluate and investigate the problems associated with lack
of accountability and transparency in financial management of local government
council. Local government councils has been faced with the problem of
employments racketing, corruption in procurement, internal revenue collection,
award of contracts to the wrong contractors, etc.
Salaries and allowances are paid to non-existing worker as if they are duly recruited
staff of local government. Government goes on to pay this money without a due
process to ascertain this transparent nature of transaction. The
accounting officers in this process go on in this act without adequate
accountability of its responsibility.
Overhead expenditures in the council are incurred without documentation;
documents that are not favorable to the council chairman or officer-in-charge
are destroyed to avoid persecution after services. Tender are not observed as a
process of procurement but insistently friends and family members are not given
the mandate to supply goods and provide services to the council without
tenders.
Contract award has been on man know man, which could either be political allies
or financers. These contractors as a return to investment of financial support
to the council chairman either abandon or execute the contract to the extent to
which they wish, in other to recoup their money invested in election of the
council chairman knowing fully well that the council chairman will not query
him.
In this acts, council inhabitants suffer. The federal government of Nigeria
presumes that introduction of accountability and transparency (the progress) in
government activity down to local government could put a check to these illicit
activities in financial transactions of government down to council activities.
This research tends to access the efficacy of accountability and transparency
inventions in the local government financial and non-financial of government
down to council activities as enshrine by due process office.
1.3 OBJECTIVE OF THE STUDY
The
following objectives to this research work stand to be achieved;
1) To ascertain whether accountability and transparency has put to check the
circumvention of due process in financial and non-financial activities of the
local government council in Nigeria.
2) To ascertain whether the inhabitants of local government council have
benefited from the proceed of accountability and transparency through the
improvement of social amenities.
3) To ascertain whether the accountability and transparency have affected the
official and non-official financial behavioral attitudes of council staff in
Nigeria.
1.4 RESEARCH HYPOTHESIS
The
research work is based on the following hypotheses which are formulated in
tackling the problems in the subject.
HO: Accountability and Transparency has not put to check the circumvention of
due process in financial and non-financial activities of the local government
council in Nigeria.
H1: Accountability and Transparency has put to check the circumvention of due
process in financial and non financial activities of local government councils
in Nigeria.
HO: The inhabitants of local government council has not benefited from the
proceed of accountability and transparency in improvement of social amenities.
H2: The inhabitants of local government council has benefited from the proceed
of accountability and transparency in improvement of social amenities.
H0: The process of accountability and transparency has not affected the
official and non-official financial behavioral attitudes of council attitudes
of staff in Nigeria.
H3: The process of accountability and transparency has affected the official
and non-official financial behavioral attitudes of council staff in Nigeria.
1.5 SIGNIFICANCE OF THE STUDY
This
research work will enable the researcher to establish the possible factors
causing improper accountability and transparency in financial management in the
conduct of public sector in Nigeria.
It is equally expected that, the research work will help to provide solution
which will be applied in improving the stability in the public sector. This
study therefore, will expose the weakness of the local government council
system.
Finally, the study will generally be of immense importance to the readers on
various agencies establishing by federal government in fighting corruption in
Nigeria.
1.7 SCOPE OF THE STUDY
This
study as the case may be covers the nature of accountability and transparency
in financial management in the local governments with particular reference to
Bende local government area of Abia state. The study takes a holistic approach
in its research to unveil the challenges and problems hindering the proper
accountability and transparency in financial management in local government and
better ways of curbing them.
The study also looked at the basic ways of fund and revenue sources in the
local government and its disbursement.
1.6 LIMITATIONS OF THE STUDY
In
this research work, there are many constraints that affect the output of this
work. One of the limitations is time frame given to this work by the school for
the writing and submission of this project work as well as academic and
personal pressure was faced.
Also, it was not easy collecting information from the council area. Officers I
met did allow me access to some of their documents for security purpose.
Furthermore, most of the personnel in Bende council area are not qualified
accountant and this imposed some problems in data collection. Exact is one of
major problem in school, getting it from the management or people in authority
is not easy financial limitations is another, imposing a big constraint in
conducting the research work effectively; particularly in administrating of the
question naira and lack of adequate material for the study.
1.7 DEFINITION OF TERMS
LOCAL GOVERNMENT: Is
the third tier of government in Nigeria. It is the government at the lower
level that has power of control our local affairs as well as the staff by
carrying out its functions.
REVENUE: Is fund raised by the
government for public purposes and constituting of taxes, licenses, fines,
special assessment.
ALLOCATION: Is specified amount
given or allocated to various local government in the country by the federal
and state government to carry out their day to day.
MANAGEMENT: The achievement of
organization and goals through an effective and efficient utilization of human
and material resources.
COUNCIL: This means an area defined
to carryout government functions.
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