Accounting As A Basis For Managing Public Expenditure (A Case Study Of State Education Commission Enugu)

Project and Seminar Material for Accountancy / Accounting

Accounting As A Basis For Managing Public Expenditure (A Case Study Of State Education Commission Enugu)


The society at large views public money as an opportunity to enriching themselves since it is not for any body beside it is our nation cake as always stated. People with questionable intentions makes good use of this opportunity in looking away most of this funds which were kept under their control as leaders.

It is on the above points, that the research had carry out a critical research with a view to knowing the extent of accountability in the public expenditure.

Carry out an in-depth study are to the causes of inadequate accountability in our public establishment and how best to control public funds. In terms of making expenditure.

To achieve a reasonable research, the researcher embarked o the research work by making an empirical survey, which will be in form of oral, and written data, which involve questionnaires and library research which formed part of the researcher secondary data.

With the above fact, the researcher analysis the research work and test the hypothesis. And the hypothesis was tested by the use of the chi-square formula, before arriving at a conclusion.

However, based on the findings, recommendations were made on how best public expenditure would be managed. It is my strong opinion that it will go a long way in alleviating the situation if fully implemented.

Chapter One

1.0 Introduction

1.1 Background of Study

Misappropriation and embezzlement of public fund have been the talk of the day in our various government institutions. This case of inadequacy and inefficiency in the accountability of public fund had shown the force that people who are being entrusted with such funds shows a sort of non-challant attitude in carrying out the duties. This attitude had done a lot of harm to the growth of our various government establishments, it is clear that no institution, parastatals, or organization will grow without maintaining adequacy efficiency and accountability. However, it is also obvious that some organization has been closed up or folded up due to the fact that their funds were not adequately managed.

Because of the inadequate accountability of public funds that some times, necessitate the checks, which is carried out by both internal and external at intervals. This checks being carried out auditors both internal and external is called auditing, the reason for this is to find out the extent of accountability if any, and to advice the auditory on the steps and have best to control their funds.

Based on the fact that Enugu State Education Commission, which the researcher has chosen as her case study is one of the numerous establishment controlled by Enugu State Government. There is the need for an in-depth study to be carried out in Enugu State Education Commission which will service a sample size when analyzing the findings and making recommendations about public expenditure with special regard to Enugu State.

However, in the course of this study work be carried out in findings the origin of the board, sources of funds to the board, ways in which these funds are expended and finally an attempt would be made to find out if the people entrusted with the boards funds, maintain adequate account of the fund kept under their controlled.

1.2 Statement of Problem

The increase in inadequacy and inefficiency in the accountability of public expenditure, due to misappropriation to embezzlement of public funds has put to question that inequity of reliability of those entrusted with the accountability of public expenditure the non-challant attitude of government employees in the performance of their duties as related to accounting needs much to be desired, since they usually have on ugly nation that government fund belongs to nobody and as such they tend to exercise little or no care in making expenditure including the government.

A lot of efforts put in place to correct this notion had little or no impact on these government employees, have the establishment of internal audit, investigation and compliance units by the state education commission to deal with such issues.

It is necessary to state here that some of the courses behind inadequate accountability of public expenditure may be attributed to lateness in implementing reports issued by the above mentioned bodies or at times some of the reports are ignored without being implemented. It is based on the above reasons that this study is being embarked on to find out some of the factors that are militating against adequate accountability in the state education commission and to recommend on how best the situation could be reduced.

1.3 Objective of the Study

The objective of study is evaluate the role being played by Enugu State Education Commission with regard to extent of accountability of public expenditure.

The objective is also aimed of identifying obstacles / difficulties encountered by the commission accounting personals as a result of achieving adequate accountability of public fund expenditure if any.

Moreover, the study will give recommendation on how best public expenditure could be managed and maintained.

1.4 Research Question

  1. Does accounting have a role in the effective management of public expenditure?
  2. Is there effective practices and implementation of accounting systems and principles in state Education Commission Enugu?
  3. Is there adequate accountability of public expenditure in state Education Commission Enugu?

1.5 Research Hypothesis

Series of reports has been going on about the irregularities and misapplication of public funds more especially in our various government establishments. Because of the above statement, the researcher is making the hypothesis as below.

  • Hi: There is adequate accountability of public expenditure in state Education Commission Enugu.
  • Ho: There is inadequate accountability of public expenditure in State Education Commission Enugu.

1.6 Significance of the Study

Based on the increase rate of accounting officers that are involved in financial irregularities and misappropriation of public funds, auditor’s job internal and external has been put in place for challenging.

Beside, the issue remains that some of the auditor’s findings are not being implemented, rather the government deem it necessary to set up panel on recovery of public funds and property. The establishment of the panel is necessary since the panel has right step in right direction and a lot of funds is being recovered anytime the exercise is being carried out by the state commission form various people.

It will serve as a help to people who may wish to carry out further research on the study on how best to achieve greater financial accountability and control over public expenditure.

Finally, it will be very important to the Enugu State Education Commission in particular and the government of the state in general to modify restructure and strengthen the machinery where necessary to achieve greater and effective control over public expenditure and accountability.

1.7 Scope of the Study

It is necessary to note that it is not exhaustive. The degree of accountability in our various government owned establishment in Enugu State is differ from one organization to another. Based on this, its facts cannot be covered in a small work like this and within the time limit given. For this study, thus this work will be narrow to the extent of accountability with more emphasis on State Education Commission Enugu.

1.8 Limitation of the Study

This study faced a lot of restraints, which hindered an in-depth study and research on the topic.

Like the time limit allotted to the paper which made it difficult for the researcher to lay his hand on all the necessary data needed for the study.

This project work is being carried out during the normal course of lectures thereby making it impossible for the work as there are still other academic course to attend to.

It is the conservative response of workers to the questionnaire that was given to them by the researcher. This act shows that works may not want to disclose official secrets.

Due to unavailability of adequate and related text in the University library. The researcher therefore had to travel to far and near places to get any information on the topic.

Finally, it is financial constraint, which limited the researchers travelling for literature in either Institutions of higher learning.

1.9 Historical Background of the Commission

before the advent of Nigeria Britain civil near which lasted from 1967 – early 1970, all educational activities are being handled by evolutionary or religion organizations or private individuals who wee interested in educational development. However, the payment of salaries to the treachery and the granting of incentives to government approved schools were led to the government as one of the government responsibilities notwithstanding, the fact that the schools are being controlled by voluntary religious organization and private individual. The religious organization and private individuals depends so much on the government for its sustenance to the extent that about 90% of the funds and equipment needed for running. Moreover, the east controls government made up of the five eastern states now, which, includes (Abia, Anambra, Ebonyi, Enugu and Imo States). After strong deliberation and consultations decided to take over the control and management of schools in 1970 by establishing state board to take over from the voluntary / religious and private individuals the management and control of the schools. Their main aim of doing this is to enhance efficient distribution and utilization of educational / facilities and reduce the cost of running schools to the optimum minimal level, and to see to it that school which are being financed by the government and managed by their approved representatives, will provide more efficient and effective education to the people, and also bring to an end the religious dichotomy in the education system.

The edict to 2 of 1971 of then east central state public education transferred to the state all voluntary agencies and private schools. This edict created a state school board. The state school board had the following objectives.

  1. Management of all posts primary schools.
  2. Appointment, promotion, transfer and discipline of teachers in post primary schools.
  3. Consultation with and advising the ministry of education upon such matters as connected with educational policy, theory and practices as it deems fit and upon any question refereed to it by the ministry.
  4. The co-ordination of the activities of provisional boards.

It is necessary to bring it to notice that the first chairman of the state school board was Chief J.M Echeruce. Also Dr. O􀁷ia Nwali as SOLE administrator was conferred with absolute power to perform the duty of the board by the public education (interim provision) Edict No 5 of 1972. It is important to know that prior to the creation of the states in 1976, the board was last known as teacher’s service commission. And stated by Mr. R.O. Onyeagbon, principal information o􀁷icers of state education commission in his annual report, “the state Education Commission was established under the Anambra State amendment law No 11 of 1980 as a successor to the state school, services commission established under Edict No. 10 of 1979” its features relates directly to the provision of the government while paper on the report of a committee set up in 1979 which reformed the state providing for the commission Headquarters and zonal vices of five educational zones of the state as Awka, Abakiliki, Enugu, Nsukka and Onitsha. As of now, the old Anambra state have been divided into 3 states namely Anambra state, Ebonyi and Enugu state. Each of the states have its own state education commission this is when Enugu state Education Commission was established. With the recent development in educational development in Nigeria educational development in Nigeria, the Enugu State Education Commission have other boards under it and they includes – Post Primary School Management Board (PPSMB) which is in charge of all secondary schools in the state. It is being headed by a chairman who is usually on appointment. Another one is the State Primary Education Board (SPEB) which is in charge of all primary schools, in the state. Also it is being headed by a chairman appointed by the state government. What all these information, it is not an over statement to say that Enugu State Education Commission has come as very long way to be.

1.10 Definition of Terms

The under listed terms has been defined by the researcher as they are listed in the work.

1. Misappropriation:

Use of public fund for what it is not meant for. Going against appreciation laws, financial instructions.

2. School:

Any post primary school located within Enugu state.

3. Management:

People at the helm of affairs in an establishment.

4. Expenditure:

This is the out going of money as a result of acquired on asset or service.

5. Authorization:

The initiation of contractual obligations.

6. Government:

Enugu State government.

7. Auditing:

This is a work preferring by the auditor as a result of investigation, verifies accounting data. Determines he accuracy and reliability of accounting statement and report, and then reports on hos findings.

8. Auditors:

Person (s) appointed to examine the accuracy of the accounts and records kept by business or organization and to report on the financial aspects of the undertaking at a particular time.

9. Hypothesis:

A tentative statement made by the researcher, which may be true or false.

10. Commission:

State Education, Commission Enugu.

11. Embezzlement:

Theft by a person of assets entrusted to him or her.

12. Control:

This means the exercise to achieve a plan previously drawn up for the future.

13. Fraud:

Dishonest act intended to deceive often involving the thefts of assets and falsification of accounting records and financial statements.

14. Board:

Enugu State Education Commission, Enugu

15. Internal Control System:

This is every measure established by the management in an orderly way to ensure adherence to managerial polices regarding the operations and resources of the enterprise.

Chapter Five

Summary, Conclusions and Recommendations:

5.1 Introduction

This chapter summarizes the findings on “Accounting As a Basis For Managing Public Expenditure using State Education Commission Enugu as case study”. The chapter consists of summary of the study, conclusions, and recommendations.

5.2 Summary of the Study

In this study, our focus was to examine the effects of examination malpractice, using in five selected secondary schools Egor Local Government Area, Edo State as case study. The study specifically was aimed at evaluating the role being played by Enugu State Education Commission with regard to extent of accountability of public expenditure. The objective is also aimed of identifying obstacles / difficulties encountered by the commission accounting personals as a result of achieving adequate accountability of public fund expenditure if any.
The study adopted the survey research design and randomly enrolled participants in the study. A total of 50 responses were validated from the enrolled participants where all respondent are active staffs of State Education Commission Enugu State.

The study disclosed that;

  1. Accounting have a role in the effective management of public expenditure.
  2. There is no effective practices and implementation of accounting systems and principles in state Education Commission Enugu.
  3. There is no adequate accountability of public expenditure in state Education Commission Enugu.

5.3 Conclusions

The importance of public sector financial expenditure control and accountability cannot be overemphasized especially at this current situation of economic recession in Nigeria. Public resources need to be effectively and efficiently utilized. Adongo and Jagongo (2013) opined that the need for effective accountability and efficiency of expenditure management in public sector across Africa and in Nigeria, put’s public sector at the forefront in the establishment of control systems. Public Accountability is the hallmark of modern democratic governance. Democracy remains a paper procedure if those in power cannot be held accountable in the public for their acts and omissions, for their decisions, policies, and their expenditures. Public Accountability is the basic tenet of democracy. Accountability is a central concept for governance.

5.4 Recommendations

Based on the responses obtained, the researcher proffers the following recommendations:

  1. The legislature should be insulated from the influence of the executive, this influence, in most cases, is counter-productive as it is meant to sway the minds of the legislators from the serious business of law-making. It is also important for oversight committees’ members to be more transparent, accountable and competent in the performance of their oversight activities if they are to improve public budget control and accountability.
  2. The office of the Auditor-General and Internal Audit Unit in Enugu State, Nigeria should be further strengthened by way of being adequately staffed, equipped, funded and independent to make them more effective institutional mechanisms for financial control and accountability.
  3. The 1999 Constitution should be amended to give a time frame for the Public Accounts Committee of House of Assembly to consider and report back to the whole house matters arising from the audit reports of the Auditor-General in order to improve his performance.

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