http://repository.unn.edu.ng/handle/123456789/427 2026-09-02T15:16:41Z 2026-09-02T15:16:41Z Omogo, Bernard O.C. http://repository.unn.edu.ng/handle/123456789/9670 2025-04-02T12:59:35Z 1995-09-01T00:00:00Z

Effectiveness of Budgeting System in Public Sector Administration: an Appraisal Of some Local Governments in Enugu State Omogo, Bernard O.C. The total disregard for uprightness in our society which has enthroned wealth by all means is quite worrisome to me. Rampant corruption .s nd 92 t - r i c h quick-mania t.he r ef Ore n av e become c a n ke r n o r ms i n a l l spheres of our national life I have come to the painful conclusion that to forge ahead as a as cl. society, we must extirpate corruption f r o m OU l : public life." Chief Ernest Shonekan Chairman of Nigeria Interim National Government The above statement is an indication that the quest for probi 't y and account ability in Nigerian society ( public sector inclusive) is a top national issueo It is against the above background that this research conceptualizes and discusses budgeting and budgetary control system as a theoretical framework that guarantees account ability in the public sector. The s t ud y a p p r a i s as the practice of budgeting processes as effective tools for achieving probity in the Local Governments of Enugu State. In the study, approaches and issues that must be considered and actions and steps to be taken if b ud oe ting a.nd budgetary control processes should achieve efficient us e of resources in public sector administration were brought to bear. The study identifies that Budgeting a n d Budgetary c on t r o l processes are poorly and in effectively implemented in the Local Governments of Enugu Stateo Th i s is attr i b u t a b l e to t he misinterpretation of au ton omy gr .:tnted to Local Governments and lack of d e xt e r i t y a nd h e n c e trust in budgeting processes coupled with thp. insincerity of Local Government Officer so We therefore advance among others that various bud g e ting a p p r oa c h e s s11 ould be used interchangeably, th e adoption oi: participative budgetary management technique and mo r e importantly a reasonable knowledge of whxt budgeting is all about by top level management in the pub lic sector 0

1995-09-01T00:00:00Z Omeh, Chinweuba Jude http://repository.unn.edu.ng/handle/123456789/9669 2025-04-02T12:04:37Z 2010-05-01T00:00:00Z

An Evaluation of Credit Management and its Effect on Banks' Profitability: a Comparative Study of First Bank plc and Guaranty Trust Bank PLC Omeh, Chinweuba Jude This study; An Evaluation of Credit Management and its Effects on Banks' profitability; A comparative Study of First Bank PLC and Guaranty Trust Bank PLC is concerned with examining the process of credit management in the banks and the effect of non performing loans on the performance of Nigeria Banks. The results show that the impact of loan loss reserve has a negative impact on profit. This implies that higher credit risks result in low profit. The methodology used was interview technique for data collection. Managers and lending officers of the two Banks were interviewed, and it was discovered that Guaranty Trust Bank PLC which is a new generation bank performed better during the period under review. This was discovered to be as a result of their highly skilled personnel and intensive computer network. In summary, it was recommend that Nigeria banks should discard the "colonial' policies and other internal problems that delay credits to worthy customers in order to build confidence in the system and make bank credits worthwhile venture at the same time improving performance. Also, there should be less interference from top management staff and board of directors.

2010-05-01T00:00:00Z Omeye, David Okachanma http://repository.unn.edu.ng/handle/123456789/9654 2025-02-26T13:34:15Z 2006-06-01T00:00:00Z

Auditors' Liabilities to Organizations and Societies in General Omeye, David Okachanma The belief that whenever an auditor is engaged with any business organization , the objective(s) of such organization are likely to be achieved, seems not to stand the test of time, considering the rate o f business failures and the inherent loss of economic resources resulting from such failures by the stakeholders. Financial statement is one of the tools which companies employ to present and ex-ray their performance or position over a period of time. It is the duty of Auditors to examine these financial statements and ensure that what companies claim to have, really exists. Stakeholders place their reliance upon these audited statements for their economic decisions. Surprisingly, some of these financial statements that have been reported 10 have shown a true and fair view and complied with relevant statutes by an auditor, turns out to be a reverse. It is on the premise of the above, that this research project was set out to actually position. Those factors, which are responsible for the unreliable reports that subsequently lead to business failures, have been unraveled. The researcher also went ahead to portray the impact of these unreliable company financial statements in economy and the possible panacea. Primary and secondary sources of data were employed, questionnaires were served to company Directors, Financial controllers and senior Accountants engaged with the selected organizations. These companies are manufacturing industries , financial institutions and trading concerns that prepares annual financial statement. On collect ion of the information (data) from the respondents , they were analyzed using tables, percentages, bar charts and chi-square (X2 ) . Discoveries were made at the End of the study as follows: That business organizations don ' t achieve their objectives with the engagement f auditors, irrespective of the fact that these auditors certify the financial statement after a thorough examination. This unreliable report from corporate auditors goes a long way in misleading the shareholders , government and the entire society leading to the rampart business collapse in the recent time. It was also discovered that the non-independent of auditors and their dual role (e.g. being financial adviser and auditor at the same time) to a company, influences them to give a misleading report. After the above findings, recommendations were made, thus: Different arms of the law, including Banks and other Financial institutions Board (BOFID), Companies and Allied Matters Decree (CAMD), According Professional Bodies and other regulatory agencies should step in through educating all the concerns, instituting monitoring teams that will ensure compliance to all the laws enacted. These steps if followed, will no doubt, restore reliance and accountability in relation to the company financial statements in one hand, and t e auditors' report in the other hand.

2006-06-01T00:00:00Z Okwu, Tobechukwu Tobias http://repository.unn.edu.ng/handle/123456789/9653 2025-02-26T13:15:38Z 2012-05-01T00:00:00Z

The Analysis of Value Added Tax and its Impact in the Nigerian Economy , Case Study of Federal Inland Revenue Services Enugu State). Okwu, Tobechukwu Tobias This study was carried out to analyze the value added tax (VAT) and its effect in the economy and to identify areas of shortcomings and to make recommendations for corrective measures. The scope of the study was limited to Enugu State. Data were collected based on these objectives: To asses the response of vatable person (taxpaver) To increase the awareness of vatable public. i. To assess the impact of value added tax on final consumers. "To find out if significant correlation exist between VAT Revenue and GDP literature reviewed from relevant texts and journals revealed that VAT has been exceeding its target revenue since commencement and that state government expenses have been cleared to some extent with VAT revenue. The study further revealed that VAT revenue is not tied to a specific capital project and that there is oophole in the VAT Decree under registration of taxable person. The study also howed that VAT has only added to the multiple tax system operational in Nigeria. i nd further revealed that VAT has the propensity to increase prices, deplete eople's finances and reduce their purchasing wer; contribute to inflation and roduce multiplier effects on all sec s of the economy including health. Furthermore, the study also reveale at VAT is a bett option to other taxes andhat tax-payer render returns R mptly authority. These finding were examined using descriptive survey, questionnaire and chi-square to test the ivpothesls formed. A s 40 as selected by simple random sampling. I )ata was analyzed nted ng percentaqes and chi-square, which gave I 'ise to the findi finding,/~ mendations and suggestions were made.

2012-05-01T00:00:00Z