SOCIAL ACCOUNTING AS A METHOD OF ASSESSING THE IMPACT OF DEVELOPMENT ACTIVATIONS. A CASE STUDY OF NUKES LOCAL GOVERNMENT AREA ENUGU STATE
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SOCIAL ACCOUNTING AS A METHOD OF ASSESSING THE IMPACT OF DEVELOPMENT ACTIVATIONS. A CASE STUDY OF NUKES LOCAL GOVERNMENT AREA ENUGU STATE
SOCIAL ACCOUNTING AS A METHOD OF ASSESSING THE IMPACT OF DEVELOPMENT ACTIVATIONS. A CASE STUDY OF NUKES LOCAL GOVERNMENT AREA ENUGU STATEABSTRACT
The title of this research work is, A social accounting as a
method of the impact of development activities’’ with particular
referent to Nsukka local Government Area in Enugu State. It has been
identified that accounting and financial reporting in the public sector
particularly at the local government level was not given adequate
attention.
In the course of coining out this study, the following
objectives among other were set which included The identification of
major cause of maladies in the financial system of the local government
;to examine the accounting system / department to find out if it is
manned by competent and qualified personnel; to examine whether the
sources of income to the local governments is enough examine the
various instruments of management and control of local government
financial ; to examine the various problem of the local government
financial and accounts and to examine the prospects of improving the
available sources of the local governments finances.
To achieve the set objectives, some hypotheses were form water
which comprised; an increase in local government share of federation
Account form 20-25%would help the local government in achieving at
least 75%of their statutory responsibilities, the employment of low
caliber staff has a significant negative relationship with the low
efficiency and productivity of the local governments; the Accounting
system of local governments is not effective in operation; and that
another source of tar revenue is not essential for Nigerian local
governments.
Two broad research method were adopted in the study which were
personal intendeds and fully designed and well structured
questionnaires- for the purpose of analyzing the hypotheses, chi—square
(x2) technique was adopted
As a result of conscientious and of course painstaking study
done, a lot of findings were made which included inter-alias; There was
an ample proof that the greater number of local government’s employees
are unqualified other taxes to be collect by the local government can
improve it fin an has no significant negative relationship with the low
efficiency and productivity of the local government; and increase from
20-25% in the federal government statutory allocation of federation
Account to local government would not be enough to deftly a reasonable
proportion of huge kick backs, contract inflations, large scale salary
frond, auditing and internal control problems were discovered as some
of the major accounting and financial problems of the local
governments.
As a result, the following recommendatims were preferred; efforts
to be intoaasified in the collection of reverie of local taxation;
emphasis to be placed in the recruitment of qualified experienced and
well trained personnel fro the assessment collection and general
admimstration of local taxes and rates, design a sound system of
budgetary control; installation of a system of internal control;
projects to be evaluated and implemented; proper feasibility study to be
carried out; and internal funding to be improved by its engagement in
commercial ventures.
SOCIAL ACCOUNTING AS A METHOD OF ASSESSING THE IMPACT OF DEVELOPMENT ACTIVATIONS. A CASE STUDY OF NUKES LOCAL GOVERNMENT AREA ENUGU STATE
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The title of this research work is, A social accounting as a method of the impact of development activities’’ with particular referent to Nsukka local Government Area in Enugu State. It has been identified that accounting and financial reporting in the public sector particularly at the local government level was not given adequate attention. .. accounting project topics
SOCIAL ACCOUNTING AS A METHOD OF ASSESSING THE IMPACT OF DEVELOPMENT ACTIVATIONS. A CASE STUDY OF NUKES LOCAL GOVERNMENT AREA ENUGU STATE