Abstract

This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important that the public administrator should be given a clear account of what they did with public funds, if the aim of such an administrator is to complete its tenure in the office this is because people can resist tax payment, if they are not properly informed of what was done with their funds. This study exposes the individual on his or her right to demand for an account from their trustee as their representatives.To finalize the research work I am saying that there is a very poor attitude towards public sector accounting in Nigeria. It was unfortunate that we could not establish or indicate out major problems people still wallow in abject poverty because of corrupt government that placed no value to the individuals welfare. Finally, I recommend that, the government must ensure that all politicians declare their assets before assuming office. Their assets are again assessed on the completion of offices by the politicians. All banks that kept ill gotten wealth should be blacklisted and their operating license withdrawn. External auditors should be appointed to audit and publish all government account, internal auditors should be made to report directly to the government.