ABSTRACT
There has been a persisting challenge of financial management and accountability in local government councils in Nigeria. The objective of this study has been to ascertain whether financial management and accountability has put to check the circumvention of due process in financial and non-financial activities of the Local government council in Nigeria. A survey research design was adopted for the study, 55 Administrative management and 30 internal auditing totaling 85 was randomly sampled and stratified among members of staffs in local government out of 108 population sample. Three research questions and hypothesis tested at 0.05 percent level of significance guided to study. Frequencies, percentages, Means and standard derivation were employed to answer the research question while Z-test statistics were used to test the hypotheses. It was discovered that the process of financial management and accountability has affected the official and non-official financial behavourial attitudes of council staffs in Nigeria. It was recommended that there should be adequate senstisation through, workshops seminars and lectures on the need for financial management and accountability in the government System.
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF STUDY
Financial management and accountability have been critical issue in financial management of local government. It has been hampering the performances of the council and has been and is still a yet problem to be solved. It could be traced to have started during the early era of management, when people are in co-operative efforts to achieve aims which they could not achieve individually. What is today known as local government in Nigeria has been metamorphosed from the pre-colonial transitional system of government which was highly localized according to the peculiarities of the areas. The local council or native authority presents the basic unit through which any nation administers her people of the grass-roots level. The theory of local government therefore, is that there must be an administrative agency through which the central government governs the people in their respective homes.
