Propersal Project; Internal Control as a Tool for Enhancing Accountability in Local Goververnt Essay

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CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Local government is the third tier of government in Nigeria that is nearest to the people at the grassroots. It is a structure that provides for the goods and services needed by the people and to also bring development and good governance to the local level. This notwithstanding, development has not thrived at the grassroots level due to paucity of the culture of accountability and transparency in the administration of local government in Nigerian body politic. At all levels of government, controls have to be exercise over all aspect of the government resources. All organizations whether profit oriented or not-for-profit making operates within resource constraints. As a result, various forms of control are taken and procedures established to ensure that the use of the resource is maximized in achieving the organizations goals. Therefore, local government as an organization also do incorporate into its accounting system all methods and forms of controls which enable her to operate effectively and efficiently to achieve her targeted objectives. Apart from the problems of scarce resources, local governments run a high rate of fraud, errors, misappropriation, and inefficient and effective operations. Steps are required therefore, to minimize, if not eliminate completely, these risk by establishing rules and regulations. For every local government, there are risks that the local government goals and objectives may not be achieved. All efforts aimed at preventing such risks, and/or identifying and controlling such risk, are viewed as internal control. Against this background, this paper therefore examines the factors militating against the performance of local government in Nigeria with a view to ensuring the attainment of effective internal audit and enforcement of the of accountability and

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