PUBLIC SECTOR ACCOUNTING IN NIGERIA (A CASE STUDY OF FINANCIAL CONTROL SYSTEM IN ENUGU SOUTH LOCAL GOVERNMENT AREA)

ABSTRACT
One of the most researched and least understood variables of public sector accounting is how the accountability and stewardship of financial control is conducted.  People have been speculating on how the funds generated are managed but now researchers have conducted systematic investigation of funds and leakage in local government revenue system. Even with this, there is still an increasing difficulty and doubts in establishing the fact that the revenue generated are put in good use. There is also an evaluation of the source of revenue to the local government, and the impact of financial control system in the local government revenue system particularly the revenue collection points where all derivable revenues are kept for safe custody. Secondly, to find out if really there is grant from the federal and state government to the local government areas and how it’s being spent. Finally to know the reason, the local government cannot employ their resources in funding projects. Findings and recommendations have gone a long way to establish proper financial control system in local government and it’s improvement  TABLE OF CONTENTSTitle pageApproval pageDedicationAcknowledgementTable of contentsAbstract
CHAPTER ONE1.1Introduction1.2Purpose of the study1.3Significance of the study1.4Statement of the problems1.5Hypotheses formulation1.6Scope and limitation 1.7Definition of terms
CHAPTER TWO
2.1Definition2.2Budget2.3Financial Regulations2.4Cash Accounting2.5Local Government Reform2.6Local government accounting functions2.7Sources of revenue to the local government 2.8Rural development functions
CHAPTER THREEResearch Design & Methodology3.1Research design3.2Area of study3.3Population3.4Sample and sampling procedure3.5Sources of data3.5.1Interview method3.5.2Questionnaire method3.6Procedure for data analysis.
CHAPTER FOURPresentation and Analysis of Data4.1Presentation4.2General data4.3Test of hypothesis4.4Analysis of survey results
CHAPTER FIVEConclusions5.1Summary of findings5.2Recommendation5.3ConclusionsBibliographyQuestionnaire