An Appraisal of Local Government Accounting System in Nigeria A Case Study of Udi Local Government Council of Enugu State

Abstract

The institution of the Local Government systems started as far bank as the colonial periods. The objective of this is to bring government near to the people so that rural developme nt can be facilitated. The most striking changes was the 1975 local government reforms. However, upon all these reforms, there have always been many cases of financial mismanagements and fraud in the local government systems. Undoubtedly, this may result from the fact that some Nigerians regard government as belonging to nobody and as such no proper care is taken to safeguard funds with which to carryout their statutory functions to the people. in the face of this, attempts have been made to find out some of the factors responsible for such embezzlements and mismanagement of funds and make some recommendations. Chapter one presents introduction, general background of the study, the statement of the problems and objective of the study. Chapter two focuses on the review of various related literatures necessary to the objective of the study. On the other hand, chapter three treated the Research Methodology. It explains the way the research work was conducted. In Chapter four, the data collected in the course of the Research work were presented and analyzed . While chapter five summarized the findings of the research study and gives conclusion as well as recommendation .