Below is a brief overview of this Project Work.
Format: MS WORD
| Chapters: 1-5
| Pages: 89
CHAPTER ONE
INTRODUCTION
1.1 Background to the Study
In nearly all Western industrialized countries, there are well developed mechanisms that guide the management of local government resources. These mechanisms are embedded in the financial regulations. In Nigeria, the mechanisms are embedded in the Revised Financial memoranda for Local Government 1991. The Financial Memorandum stipulates the generation and judicious management of funds for the benefit of the entire community. Local governments, being government at the grassroots level, have the sole responsibility of catering for the citizens at the local levels. As Okoli (2014) rightly pointed out, that Local governments exist to fill the gap which the national government is too remote to fill, it brings the national government closer to the people and makes its impact felt in all the nooks and crannies of the society. By implication, the national government through this medium caters for the grassroots.
Local governments play vital roles in the development of the country. This third tier government is very vital in the political and economic field of a nation. Therefore, the aim of the provisions for the generation and management of fund in the Revised Financial Memorandum 1991 is to ensure adequate generation and proper management of fund so as to achieve the sole responsibilities of local governments. As Aborishade (2014) rightly observed, that the institution of local government is an embodiment of progress and is as old as anything one can quickly consider essential in the political and economic field of a nation. The word local entails the involvement and participation of the grass root in the activities affecting daily lives of communities. It should be noted that these activities usually range from “absolute personal to extremely highly decentralized” (Oguonu; 2014). Whatever the case, these activities are usually streamlined, well structured and the application of bureaucracy prevails.
Local governments were bestowed with many responsibilities and were equally bestowed with many sources of revenues to cope with these demands. Unfortunately, many local governments in Nigerian have taken this to be a filial responsibility. Many studies in Nigeria have linked the poor development record of local governments in Nigeria to inadequate funding and limited financial autonomy. For instance Elekwa (2016), Agbuzu (2015) and DLakwa (2016) observed that local governments in Nigeria do not have substantial degree of financial autonomy to engage in any meaningful development.
For instance, the Section 1.8 of the financial memoranda on local government audit authorizes the Finance Department to be responsible for:
i. The care and custody of the local government Funds, whether in cash or held in the local government Bank account.
ii. Seeing that all revenues due to the local governments are collected promptly and properly paid into the local government Funds
iii. Dealing promptly with queries arising from inspections or audits and keeping records of such queries showing how they were cleared.
In addition, section 39.3 requires the internal auditor to carry out all audit queries and sanctions not irrespective of who is involved. Below are some of the areas the internal auditor is required to carry out audit queries:
i. Irregularities resulting in losses to local government due to either fraudulent activities of the functionaries to their negligence or incompetence.
ii. Payment through false certificate of completion.
iii. Poor quality work (building, new roads, etc)
iv. Shortage or losses of stores by storekeeper.
v. Assets paid for but not collected.
vi. Payment of ghost workers
vii. Failure to collect local government revenues and also failure to account for local government revenues
viii. Overpayment of salaries and allowances to staff. etc.
Source: Agu-Sylvia U. (2017)
An examination of the challenges of the local government audit shows that the problem of autonomy has long been the bane of the local councils in Nigeria (Andy, 2011). In each state there is an Auditor-General (Local Government) who is responsible for auditing the accounts of each of the local government councils in the state. Before 1989 the Auditor-General in each state was responsible for auditing the state and local government accounts. The split of these functions between the two Auditor-Generals may have reduced the status of the Auditor-General’s Office and may have had an adverse consequence on their independence (Andy, 2011). In addition, although the Auditor-General (Local Government) staffs feel that they control their own work programmes, they do not have any formal standards or guidance and so could perhaps be more easily influenced by officers in the local government councils they are responsible for auditing (Andy, 2011).
The internal audit units at state and local government council level have relatively little independence. However, this may not be particularly important as they act as a management check on the accuracy and regularity of financial transactions rather than being an independent review on the quality of internal control. The heads of internal audit at state and local government council level report to the chief accounting officer in the relevant ministry or to the relevant chief executive in the parastatal organizations; or to the head of finance in local government councils. This officer approves the internal audit programme of activities. In the ministry of finance this is the permanent secretary. Thus, the internal auditors at state level have much less independence than their counterparts in the Federal ministries. The purpose of this study therefore, is to examine the nature of the local government audit and its effect on council’s with particular emphasis on the account of the Esan West Local Government Council in Edo State.
1.2 Statement Of Research Problem
This project work focuses on the local government audit and its effects on the council account. The position of local government in Nigeria today is not an available one. After the stir generated by the 1976 reforms and died down, we are again witnessing a decline in the status of local government in the country. Various problems such as corruption, administrative inefficiency apathy and lack of trained personnel have continued to plague most of the local government councils. Before and during the second republic, the director of audit report was not taken very serious, thus, not serving as a deterrent to checking fraud mis-statement and correcting the keeping of account half-heartedly. Fraudulent local government staffers were not punished.Consequently, auditors were apathetic.
Council account were unaudited for upward of five years (5) The advent of the military regime in 1983, witnessed a tremendous change qualified audit report was used as one of the criteria for punishing fraudulent offices. Consequently, audit report was accorded the deserved place of importance. For example, audit certificate now form one of the basis on which payments are made for benefits accrued to the council. Accounting records which had hither to been kept in half-hazard manner are now been well maintained. It is not uncommon to see council accounts being audited for the year immediately proceeding the current financial year being audited. This project work is to investigate into how the council’s account with particular reference to Esan West Local Government Council are audited; the effectiveness or otherwise of the external auditor and the effect of the audit report on the council’s account. To this end the following questions are raised:
1. What is the nature of local government account and their uses in Nigeria?
2. does local government’s councils account meet the stipulated objectives of auditing?, and
3. Does effective auditing of local government account help in improving revenue generation? And these and many more questions are begging for answers in this study.
1.3 Objectives Of The Study
Since local government in carrying out their powers and duties spend large sums of public money and they also generated revenue. It is necessary to ensure as far as possible that extravagant or illegal expenditure is avoided and that the interests of rate payer and the tax payers are protected. In order to achieve this object, it is essential for the accounts of local government council to be motivated and audited. The mere fact that local government council are popularly elected bodies does not necessarily ensure that the funds with which they are entrusted will be spend with due care and for the purpose authorized by law and some further safeguard is therefore necessary. Therefore, the objectives of this project include:
- To have an insight into the local government account, the nature of the accounts and their uses.
- To find out the extent to which the objectives of auditing have been achieved in local government council’s finance.
- To determine whether the existing internal control system is complied with by the council.
- To determine the needs for auditing local government accounts.
- To determine the effects of auditor’s report in managing the council’s account.
- To find out the extent to which the objectives of auditing have been achieved in local government council in revenue generation.
- To determine the various source of revenue accruing to them and its efficiency or otherwise.
1.4 Statement Of Hypothesis
Having outlined the purposed of this research two hypotheses were stated and tested in our analysis.
1. Auditing of Local Government Account in Esan West has helped to improve efficiency in revenue generation.
2. Auditing of Local Government Account has not improve efficiency in revenue generation
1.5 Scope Of The Study
The scope of this study is centred on the local government council’s in Edo state with particular reference to the Esan West Local Government Council. It also centred on the structure of Local Government Accounts, sources and application of funds audit and it objectives, the internal control system and qualities of an auditor. Whether audit queries issued to appropriate officers are answered. Attempt will also be made to present, where possible a description of the administrative process of the local government council in Edo State. Nevertheless the scope of this project work is determined by large extent by the materials available.
1.6 Significance Of The Study
It is primary function of an auditor to ensure that no money which are due to the council are unaccounted for. Therefore, an audit could control extravagance in the local government council as illustrated by the case of Roberts vs Hopwood in 1921. Since efforts will be made to find out how the council’s accounts are audited, and the effect of such audit on the accounts of the council. The effectiveness and efficiency of revenue generation. There is no doubt that the findings will be valuable to:
1. The council
2. The internal auditor
3. Academic students and
4. Those who may have difficulties in laying hands on documents of similar nature.
1.7 Limitations Of The Study
One is always bound to experience some limitations in carrying out such a strenuous work. Among the major limitations was lack of financial resources to travel to all the local government councils in Edo State to collect relevant datas. Hence Esan West Local Government Council was choosen since it operates the same structure. Secondly, some of our respondents, though willing to co-operate, but could not give instant attention due to their crowded schedules. Too much time and money were wasted on waiting and repeat visits. Thirdly, this study is limited to human error and bias responses some respondents would want to impress the interviewer to falsely gain credits. However, meanings may be read to the same questions by different respondents. Even though there was attempt to ensure correctness in all the answers errors of omissions or commission could not be ruled out in a study of this kind.
1.8 Historical Background Of The Organization
In colonial Nigeria, local government functioned as Native Authority (system) in which the traditional institutions co-habited with the colonialist. In some parts of the country (Northern Nigeria) where indirect rule succeded, the tradition and customs of the people were duly recognized and the Native Authority was built on it.The beginning of the first phase of Local Government in Nigeria found its expression in the 1947 colonial dispatch to colonial governors by the British Secretary of the state for colonies-Greech Jones.
In 1976, the Federal Government recognized Local Government as the third tier of Government. It influences is generally felt mostly in rural area where almost 80% of Nigerian populace reside The August 1976 Local Government reforms was the Federal Military Government to give uniform application to the objectives of all the Local Government Councils, to correct the defects of previous Local Government system and on how to locate an authority accountable for the huge sums of money that it was prepared to grant to Local Government Authorities. The defects of previous Local Government systems are too well known to deserve further elaboration here. Local Government have over the years suffered from the continous whittling down of their powers, lack of adequate funds and appropriate institution had continued to make local Government ineffective and ineffectual.
However, the 1979 constitution made some arrangements, in the 1976 local government reform one of such changes was provided in section 7(1)2 of which each state government was accorded an unlimited control over its Local Government However, the military government of 1979 constitution reverted to the 1976 guided for local Government Reforms The financial memoranda was introduce as the tool to ensure that the affairs of the council are conducted in an orderly and efficient manner ensure adherence to government policies, safeguard of assets of the council and ensure that records are accurately and adequately maintained. The auditor general or his representative as the case may be in Edo State audit department and it the council’s accounts on regular basis. This research therefore, intends to verify the extents to which the audit exercise has on the management of the council’s finance and improve the revenue generation. In order to achieve this purpose, one of the local Government Council in Edo State will be studied for analytical purpose.
1.9 Definition Of Terms
For the purpose of this research work, the researcher feels, it is important to define certain operational terms. The definition of these terms would enable readers to grasp their usage in the project. The terms defined are:
1. Audit means a conscientious and objective examination of and injury into any statement of account
2. Internal Auditor: An officer of the local government charged with the responsibility for conducting internal audit of the management of the finance of a local government.
3. External Auditor: An officer in respect of local government appointed under section 152(1) of the local Government law of 1980
4. Local Government: A local government established under sec. 3 of the law
5. Law: the Edo State Local Government Law No. 1 of 1980
6. Local Government Treasury: the department of the local government set up to administer the finance and funds of the local government under the finance and general purpose committee and in accordance with the provisions of the law; the financial memoranda and any other relevant regulations or instructions.
7. Finance and General Purpose Committee: the finance and general purpose committee of the local government established under sec. 41(3)(a) of the law to manage and control the financial affairs of the local government.
8. Council: a council constituted for a local government established under sec. 3 of the law
9. Instruments in relation to a local government council means the instrument establishing the council
10. Officer Controlling a Vote: the officer appointed by the local government to control the disbursement of funds provided for under a particular head or sub-head of expenditure or other authorized accounts.
11. Revenue Collector: any person who is authorized to receive revenue or other money payable to the local government
12. Revenue: every book in any means by which a local government officially acknowledges the receipt of money paid to it and the expression includes carbon receipts books metal and plastic licence disc, licence forms and commercial stickers.
13. Secretary: the secretary of the local government appointed by sec. 77(1) of the law
14. Treasurer: head of the local government treasury who may designated the treasurer, finance officer or chief finance officer.
15. Income: Revenue accruing to a local government including capital grants or other grants and loans raised by the council
16. Public Office: Any officer of emolument in the public service of the federation or the public service of a state
17. Financial Memanda: An instrument containing instructions which shall be observed and complied with by all local governments for the better control and management of the financial business of local government council in the state.
REFERENCES
Agbuzu L.O.C (2015), Local Government Autonomy Myth or Reality. Nigeria Journal of Public Administration and Local Government. Vol lll No. 2
Andy W. (2001) Audit independence: the case of the Nigerian public service. 04 Jan 2001
Elekwa N.N(2016) Local Government Autonomy myth or Reality Nigeria Journal of Public Administration and Local Government (JJPALG) Vol III No. 2
Oguonu C. N (2014), Fiscal Jurisdiction and Administration among the Tiers of Government: A case of local Government System. Nigeria journal of Public Administration and Local Government (NJPALG) Vol Xll No 1.
Okoli F.C (2014), An introduction to the theory and practice of local Government: A Nigeria Perspective: Topmost Printing press, Nsukka.
Agu-Sylvia U. (2017) Revised financial memoranda and the management of local government finance, Department of Public Administration and Local Government University of Nigeria, Nsukka
INTRODUCTION
1.1 Background to the Study
In nearly all Western industrialized countries, there are well developed mechanisms that guide the management of local government resources. These mechanisms are embedded in the financial regulations. In Nigeria, the mechanisms are embedded in the Revised Financial memoranda for Local Government 1991. The Financial Memorandum stipulates the generation and judicious management of funds for the benefit of the entire community. Local governments, being government at the grassroots level, have the sole responsibility of catering for the citizens at the local levels. As Okoli (2014) rightly pointed out, that Local governments exist to fill the gap which the national government is too remote to fill, it brings the national government closer to the people and makes its impact felt in all the nooks and crannies of the society. By implication, the national government through this medium caters for the grassroots.
Local governments play vital roles in the development of the country. This third tier government is very vital in the political and economic field of a nation. Therefore, the aim of the provisions for the generation and management of fund in the Revised Financial Memorandum 1991 is to ensure adequate generation and proper management of fund so as to achieve the sole responsibilities of local governments. As Aborishade (2014) rightly observed, that the institution of local government is an embodiment of progress and is as old as anything one can quickly consider essential in the political and economic field of a nation. The word local entails the involvement and participation of the grass root in the activities affecting daily lives of communities. It should be noted that these activities usually range from “absolute personal to extremely highly decentralized” (Oguonu; 2014). Whatever the case, these activities are usually streamlined, well structured and the application of bureaucracy prevails.
Local governments were bestowed with many responsibilities and were equally bestowed with many sources of revenues to cope with these demands. Unfortunately, many local governments in Nigerian have taken this to be a filial responsibility. Many studies in Nigeria have linked the poor development record of local governments in Nigeria to inadequate funding and limited financial autonomy. For instance Elekwa (2016), Agbuzu (2015) and DLakwa (2016) observed that local governments in Nigeria do not have substantial degree of financial autonomy to engage in any meaningful development.
For instance, the Section 1.8 of the financial memoranda on local government audit authorizes the Finance Department to be responsible for:
i. The care and custody of the local government Funds, whether in cash or held in the local government Bank account.
ii. Seeing that all revenues due to the local governments are collected promptly and properly paid into the local government Funds
iii. Dealing promptly with queries arising from inspections or audits and keeping records of such queries showing how they were cleared.
In addition, section 39.3 requires the internal auditor to carry out all audit queries and sanctions not irrespective of who is involved. Below are some of the areas the internal auditor is required to carry out audit queries:
i. Irregularities resulting in losses to local government due to either fraudulent activities of the functionaries to their negligence or incompetence.
ii. Payment through false certificate of completion.
iii. Poor quality work (building, new roads, etc)
iv. Shortage or losses of stores by storekeeper.
v. Assets paid for but not collected.
vi. Payment of ghost workers
vii. Failure to collect local government revenues and also failure to account for local government revenues
viii. Overpayment of salaries and allowances to staff. etc.
Source: Agu-Sylvia U. (2017)
An examination of the challenges of the local government audit shows that the problem of autonomy has long been the bane of the local councils in Nigeria (Andy, 2011). In each state there is an Auditor-General (Local Government) who is responsible for auditing the accounts of each of the local government councils in the state. Before 1989 the Auditor-General in each state was responsible for auditing the state and local government accounts. The split of these functions between the two Auditor-Generals may have reduced the status of the Auditor-General’s Office and may have had an adverse consequence on their independence (Andy, 2011). In addition, although the Auditor-General (Local Government) staffs feel that they control their own work programmes, they do not have any formal standards or guidance and so could perhaps be more easily influenced by officers in the local government councils they are responsible for auditing (Andy, 2011).
The internal audit units at state and local government council level have relatively little independence. However, this may not be particularly important as they act as a management check on the accuracy and regularity of financial transactions rather than being an independent review on the quality of internal control. The heads of internal audit at state and local government council level report to the chief accounting officer in the relevant ministry or to the relevant chief executive in the parastatal organizations; or to the head of finance in local government councils. This officer approves the internal audit programme of activities. In the ministry of finance this is the permanent secretary. Thus, the internal auditors at state level have much less independence than their counterparts in the Federal ministries. The purpose of this study therefore, is to examine the nature of the local government audit and its effect on council’s with particular emphasis on the account of the Esan West Local Government Council in Edo State.
1.2 Statement Of Research Problem
This project work focuses on the local government audit and its effects on the council account. The position of local government in Nigeria today is not an available one. After the stir generated by the 1976 reforms and died down, we are again witnessing a decline in the status of local government in the country. Various problems such as corruption, administrative inefficiency apathy and lack of trained personnel have continued to plague most of the local government councils. Before and during the second republic, the director of audit report was not taken very serious, thus, not serving as a deterrent to checking fraud mis-statement and correcting the keeping of account half-heartedly. Fraudulent local government staffers were not punished.Consequently, auditors were apathetic.
Council account were unaudited for upward of five years (5) The advent of the military regime in 1983, witnessed a tremendous change qualified audit report was used as one of the criteria for punishing fraudulent offices. Consequently, audit report was accorded the deserved place of importance. For example, audit certificate now form one of the basis on which payments are made for benefits accrued to the council. Accounting records which had hither to been kept in half-hazard manner are now been well maintained. It is not uncommon to see council accounts being audited for the year immediately proceeding the current financial year being audited. This project work is to investigate into how the council’s account with particular reference to Esan West Local Government Council are audited; the effectiveness or otherwise of the external auditor and the effect of the audit report on the council’s account. To this end the following questions are raised:
1. What is the nature of local government account and their uses in Nigeria?
2. does local government’s councils account meet the stipulated objectives of auditing?, and
3. Does effective auditing of local government account help in improving revenue generation? And these and many more questions are begging for answers in this study.
1.3 Objectives Of The Study
Since local government in carrying out their powers and duties spend large sums of public money and they also generated revenue. It is necessary to ensure as far as possible that extravagant or illegal expenditure is avoided and that the interests of rate payer and the tax payers are protected. In order to achieve this object, it is essential for the accounts of local government council to be motivated and audited. The mere fact that local government council are popularly elected bodies does not necessarily ensure that the funds with which they are entrusted will be spend with due care and for the purpose authorized by law and some further safeguard is therefore necessary. Therefore, the objectives of this project include:
- To have an insight into the local government account, the nature of the accounts and their uses.
- To find out the extent to which the objectives of auditing have been achieved in local government council’s finance.
- To determine whether the existing internal control system is complied with by the council.
- To determine the needs for auditing local government accounts.
- To determine the effects of auditor’s report in managing the council’s account.
- To find out the extent to which the objectives of auditing have been achieved in local government council in revenue generation.
- To determine the various source of revenue accruing to them and its efficiency or otherwise.
1.4 Statement Of Hypothesis
Having outlined the purposed of this research two hypotheses were stated and tested in our analysis.
1. Auditing of Local Government Account in Esan West has helped to improve efficiency in revenue generation.
2. Auditing of Local Government Account has not improve efficiency in revenue generation
1.5 Scope Of The Study
The scope of this study is centred on the local government council’s in Edo state with particular reference to the Esan West Local Government Council. It also centred on the structure of Local Government Accounts, sources and application of funds audit and it objectives, the internal control system and qualities of an auditor. Whether audit queries issued to appropriate officers are answered. Attempt will also be made to present, where possible a description of the administrative process of the local government council in Edo State. Nevertheless the scope of this project work is determined by large extent by the materials available.
1.6 Significance Of The Study
It is primary function of an auditor to ensure that no money which are due to the council are unaccounted for. Therefore, an audit could control extravagance in the local government council as illustrated by the case of Roberts vs Hopwood in 1921. Since efforts will be made to find out how the council’s accounts are audited, and the effect of such audit on the accounts of the council. The effectiveness and efficiency of revenue generation. There is no doubt that the findings will be valuable to:
1. The council
2. The internal auditor
3. Academic students and
4. Those who may have difficulties in laying hands on documents of similar nature.
1.7 Limitations Of The Study
One is always bound to experience some limitations in carrying out such a strenuous work. Among the major limitations was lack of financial resources to travel to all the local government councils in Edo State to collect relevant datas. Hence Esan West Local Government Council was choosen since it operates the same structure. Secondly, some of our respondents, though willing to co-operate, but could not give instant attention due to their crowded schedules. Too much time and money were wasted on waiting and repeat visits. Thirdly, this study is limited to human error and bias responses some respondents would want to impress the interviewer to falsely gain credits. However, meanings may be read to the same questions by different respondents. Even though there was attempt to ensure correctness in all the answers errors of omissions or commission could not be ruled out in a study of this kind.
1.8 Historical Background Of The Organization
In colonial Nigeria, local government functioned as Native Authority (system) in which the traditional institutions co-habited with the colonialist. In some parts of the country (Northern Nigeria) where indirect rule succeded, the tradition and customs of the people were duly recognized and the Native Authority was built on it.The beginning of the first phase of Local Government in Nigeria found its expression in the 1947 colonial dispatch to colonial governors by the British Secretary of the state for colonies-Greech Jones.
In 1976, the Federal Government recognized Local Government as the third tier of Government. It influences is generally felt mostly in rural area where almost 80% of Nigerian populace reside The August 1976 Local Government reforms was the Federal Military Government to give uniform application to the objectives of all the Local Government Councils, to correct the defects of previous Local Government system and on how to locate an authority accountable for the huge sums of money that it was prepared to grant to Local Government Authorities. The defects of previous Local Government systems are too well known to deserve further elaboration here. Local Government have over the years suffered from the continous whittling down of their powers, lack of adequate funds and appropriate institution had continued to make local Government ineffective and ineffectual.
However, the 1979 constitution made some arrangements, in the 1976 local government reform one of such changes was provided in section 7(1)2 of which each state government was accorded an unlimited control over its Local Government However, the military government of 1979 constitution reverted to the 1976 guided for local Government Reforms The financial memoranda was introduce as the tool to ensure that the affairs of the council are conducted in an orderly and efficient manner ensure adherence to government policies, safeguard of assets of the council and ensure that records are accurately and adequately maintained. The auditor general or his representative as the case may be in Edo State audit department and it the council’s accounts on regular basis. This research therefore, intends to verify the extents to which the audit exercise has on the management of the council’s finance and improve the revenue generation. In order to achieve this purpose, one of the local Government Council in Edo State will be studied for analytical purpose.
1.9 Definition Of Terms
For the purpose of this research work, the researcher feels, it is important to define certain operational terms. The definition of these terms would enable readers to grasp their usage in the project. The terms defined are:
1. Audit means a conscientious and objective examination of and injury into any statement of account
2. Internal Auditor: An officer of the local government charged with the responsibility for conducting internal audit of the management of the finance of a local government.
3. External Auditor: An officer in respect of local government appointed under section 152(1) of the local Government law of 1980
4. Local Government: A local government established under sec. 3 of the law
5. Law: the Edo State Local Government Law No. 1 of 1980
6. Local Government Treasury: the department of the local government set up to administer the finance and funds of the local government under the finance and general purpose committee and in accordance with the provisions of the law; the financial memoranda and any other relevant regulations or instructions.
7. Finance and General Purpose Committee: the finance and general purpose committee of the local government established under sec. 41(3)(a) of the law to manage and control the financial affairs of the local government.
8. Council: a council constituted for a local government established under sec. 3 of the law
9. Instruments in relation to a local government council means the instrument establishing the council
10. Officer Controlling a Vote: the officer appointed by the local government to control the disbursement of funds provided for under a particular head or sub-head of expenditure or other authorized accounts.
11. Revenue Collector: any person who is authorized to receive revenue or other money payable to the local government
12. Revenue: every book in any means by which a local government officially acknowledges the receipt of money paid to it and the expression includes carbon receipts books metal and plastic licence disc, licence forms and commercial stickers.
13. Secretary: the secretary of the local government appointed by sec. 77(1) of the law
14. Treasurer: head of the local government treasury who may designated the treasurer, finance officer or chief finance officer.
15. Income: Revenue accruing to a local government including capital grants or other grants and loans raised by the council
16. Public Office: Any officer of emolument in the public service of the federation or the public service of a state
17. Financial Memanda: An instrument containing instructions which shall be observed and complied with by all local governments for the better control and management of the financial business of local government council in the state.
REFERENCES
Agbuzu L.O.C (2015), Local Government Autonomy Myth or Reality. Nigeria Journal of Public Administration and Local Government. Vol lll No. 2
Andy W. (2001) Audit independence: the case of the Nigerian public service. 04 Jan 2001
Elekwa N.N(2016) Local Government Autonomy myth or Reality Nigeria Journal of Public Administration and Local Government (JJPALG) Vol III No. 2
Oguonu C. N (2014), Fiscal Jurisdiction and Administration among the Tiers of Government: A case of local Government System. Nigeria journal of Public Administration and Local Government (NJPALG) Vol Xll No 1.
Okoli F.C (2014), An introduction to the theory and practice of local Government: A Nigeria Perspective: Topmost Printing press, Nsukka.
Agu-Sylvia U. (2017) Revised financial memoranda and the management of local government finance, Department of Public Administration and Local Government University of Nigeria, Nsukka
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