ATTENTION

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ACCOUNTING AS A BASIS FOR MANAGING PUBLIC EXPENDITURE (A CASE STUDY OF STATE EDUCATION COMMISSION ENUGU)

ABSTRACT

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 expenditurei.

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.

TABLE OF CONTENT

Title page

Approval page

Dedication

Acknowledgement

Abstract

Table of content

List of tables

List of figures

CHAPTER ONE

1.0 INTRODUCTION OF ACCOUNTING AS A BASIS FOR MANAGING PUBLIC EXPENDITURE

1.1 Statement of problem

1.2 Objective of the study

1.3 Significance of the study

1.4 Statement of Hypothesis

1.5 Scope of the study

1.6 Limitation of the study

1.7 Definition of terms

CHAPTER TWO

2.0 LITERATURE REVIEW OF ACCOUNTING AS A BASIS FOR MANAGING PUBLIC EXPENDITURE

2.1 Origin and historical development of accounting

2.2 Accounting defined

2.3 Types of accounting

2.4 Specialized accounting fields

2.5 Definitions of public expenditure

2.6 Need for adequate accountability of public expenditure

2.7 The role of auditors in managing public expenditure.

2.8 Role of internal auditors

2.9 Role of external auditors

2.10 How accounting can help in the management of public expenditure

CHAPTER THREE

3.0 RESEARCH DESIGN AND METHODOLOGY OF ACCOUNTING AS A BASIS FOR MANAGING PUBLIC EXPENDITURE

3.1 Design of the research

3.2 Sources of data

3.3 Primary data

3.4 Secondary data

3.5 Reliability of data

3.6 Sample used

3.7 Method of hypothesis testing

CHAPTER FOUR

4.0 DATA PRESENTATION ANALYSIS, INTERPRETATION OF ACCOUNTING AS A BASIS FOR MANAGING PUBLIC EXPENDITURE

4.1 Data Analysis

4.2 Test of Hypothesis

4.3 Summary of Study

CHAPTER FIVE

5.0 SUMMARY, CONCLUSION AND RECOMMENDATION OF ACCOUNTING AS A BASIS FOR MANAGING PUBLIC EXPENDITURE

5.1 Findings

5.2 Recommendations

5.3 Conclusion

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