AN ANALYSIS OF CORRUPTION IN NIGERIAN PUBLIC SERVICE (A CASE STUDY OF THE NIGERIAN POLICE FORCE OWERRI, IMO STATE

ABSTRACT
The primary purpose of this study is to ascertain the effects of corruption in the Nigerian public service. The survey method of descriptive research was used for the study. The main instrument used in data collection for the study was a questionnaire and its responses were detailed in frequency tables and percentage which was used to analyse the data. The result of the analysis and interpretation revealed that bureaucracy has too much innovation and not rigidity, it sees human feelings and not regarding human as a programme like machines and appropriately manipulated to produce standard outcomes in Nigeria. It was also discovered that rules and regulation encourage the operation of the Nigerian police force. Impersonal orientation help the actualisation of police force objectives, too close supervision and control that helps bureaucrat in the process of carrying out assigned works in Nigeria. Also employees are motivated due to unsterile work environment, strict adherence to rules and regulation applied to workers. Creativity and innovation, hierarchy of authority fosters the process of decision, a message sender and message received for short communication, division of work compete of work comment and slow the process of decision making. Therefore, employees are satisfied by the method of payment and remuneration.


CHAPTER ONE: INTRODUCTION


1.1 Background of the Study
According to Max Weber he defined bureaucracy as an organisation with a hierarchy of paid, full-time officials who formed a chain of command and these are concerned with the business of administration with controlling, managing and co-ordinating a complex series of task. Bureaucracy is a system of control, it is a hierarchical organisation in which superiors strictly control and discipline the activities of the subordinates. ORUEBOR, A.A (2007:142) According to the Oxford Advanced Learner’s Dictionary (2000) defines corruption as “dishonest or illegal behaviour, especially of people in authority; the act or effect or making somebody change from moral to immoral standards of behaviour” corruption is a deviation from following the normal accepted standard of behaviour by a public official in order to serve social economic or political interest. CHINELO AROH (2010:50).
The Nigerian police Authority have and will continue to be one of the prime mores of development in different parts of the world and their importance and impact on daily activities of citizens cannot be over emphasized. Before the independence of Nigeria in 1960, public relations practice was not popular because only a few Nigerians know what it was. In Nigeria, public relation was introduced on 1st January, 1944 with the establishment of the first ever public relations office in the country though it was not popular. The lack of adequate knowledge of public relations as a career and the absence of public relation programmes for understanding its practise hindered many Nigerian organisations until recently, when the Federal Republic of Nigeria promulgated Decree No.16 of June,1990,establishing and upholding the practice of public relations in Nigeria.
The origin of the police is a product of social crisis in the society. The word Police is derived from the Greek word “polis” meaning that part of non-ecclesiastical administration having to do with the safety, health and order of the state. Policing and police work did not start as a paid profession. It started as a noble, incorruptible and distinction. It was the justices of the peace system, which corrupted the parish constable system. The 1960 constitution established the Nigerian police force as a federal force charged with the responsibility for maintenance of law and order throughout Nigeria. However, the constitution did not prevent the regions from establishing their own local police force. The command of the Nigerian police force was under the inspector general of police (IGP) while those of the regions were under the command of commissioners of police. Recently, the Nigerian police force (NPF) dropped the force in its name and now answers the Nigerian police. Do not be surprised to read the Nigerian police in place of the Nigerian police force.
The Nigerian police is grouped into departments A-F; “A” department takes care of administration personnel promotion, dismissal, transfer and posting, medical budgeting, pay and accounts, public relations and printing etc “B” department and “F” have their own respective duties, our major concern is “A” department where public relations belongs or categorised.

1.2 Statement of the Problem
Here, the unfortunate aspect of corruption in Nigeria is that there are enabling laws to fight it but the leadership find it difficult to enforce these laws. The menace of corruption leads to slow movement of files in the offices, police extortion eg “In collecting twenty naira from bus drivers causing traffic congestion and even road accidents if any of the drivers refuses to give them money, they will start shooting guns to deflate their tyres. The funds allocated for their welfare disappear into this air. Thus, it is believed by many in the society that corruption is endemic in all government. Corruption is found in democratic and dictation politics, feudal, capitalist and socialist economies.
The leaders as well as their followers are corrupt. If there is lack of control of corruption in every sphere in the nation, it is then like the old saying “When water chokes you, what do you take to wash it down?”(The philosophy of Aristotle, 451-ME2783, p.355). Corruption is as a result of man made factors such as greedy people, especially our leaders, who are not contented with what they have so that they will use public funds for selfish gains. Also, many people in Nigeria, especially the youths want to get-rich-quick, so that they indulge in all types of crimes to make money, kidnapping, electoral fund (thuggery), armed robbery, yahoo yahoo, 419, the list is endless, yet the elders who are to correct them end in praising them. Nigerian police force was known in the eighties and nineties for early dispatch of services, result oriented performance and high productivity.

1.3 Objective of the Study
The aim and objective of this project are as follows:
To solve the problem of corruption in the Nigerian public service for better governance.
To know how bureaucracy structure and control encourage the police force to achieve its objectives.
To find out how bureaucracy improve decision making.
To ascertain how bureaucracy improve productivity.

1.4 Research Questions
Why is corruption a viable enterprise in the 3rd world, say, Nigeria?
To what extent does the poor living condition and welfare of the police affect their performance?
To what extent does police brutality and extortion damage its image to the public?
How cordial is the relationship between the police and the press?
To what extent do the Nigerian police effectively handle crowd and crisis management?

The purpose of this research is to answer the up listed research questions that bother both the police and civilians in the state.

1.5 Significance of the Study
The findings in this study shall be of immense help to administrators and managers in correcting animates coherent in a bureaucracy set up.
It will aid the government and television authority to avoid bureaucracy bottle neck, red tapism and i do not care attitude portrayed by workers.
It will help the police force also in boasting productivity.
Corporate bodies and entrepreneurs that wish to share their own business police force would find this study invaluable in their endeavours.
Academically, it will help other researchers in further research analysis.

1.6 Scope of the Study
Since in large police force corruption in eminent and inevitable for the success of such television authority, the study shall focus on Nigerian police authority and due to its structural largeness the study shall be narrowed down to the administrative sections.

1.7 Limitations of the Study
In the study, the researcher encountered certain constraints that impede the academic work. These are:
Time Constraints: This posed as a limitation to the study, as the time frame work constructed by the department for the kick off of the study was incompatible with out academic work load.
Unwillingness of staff to give out information: The researcher myself could not gather as much information and facts due to non compliance and non-challant attitude of respondents of workers against the study.
Funding: Due to economic problem, the researcher myself is faced with lack of adequate finance was not available for mobilisation of the work.

1.8 Definition of Terms
An Organisation: This is a group of people who forms a business together to achieve a goal.
Bureaucracy: This is the official rules and ways of doing things that a government or the police force has with positions of an authority will defined hierarchically so as to facilitate the attainment of police force goals.
Administration: This is seen from a government perspective where it is being used as a machinery for implementing government policy.
Objectives: Something that one tries to achieve, it is also the aim or goals the police force or government seek to achieve.Hierarchy: This is a system with grades of authority or status from the lowest to the highest. At each level of the hierarchy, officials enjoy the right of issuing directives to subordinates who have the duty to obey them

AN APPRAISAL OF ACCOUNTING SYSTEM IN THE PUBLIC SECTOR

ABSTRACT
This write up is the result of a studying of the accounting process in the public sector. The work is principally aimed at providing an insight into the accounting system of Board of Internal revenue Enugu State, its inefficiency, problems and ways these problems could be effectively be managed. This work is divided into five chapters namely; The first chapter which is the introduction of the topic, the researcher defined public sector accounting, the purpose and objective as well as the significance of the study. In chapter two, the researcher focuses on the review of related literature as it is related to the research topic and such review include historical development of government accounting, Basis of accounting and sources of cash and recording media. In chapter three, the researcher indicated the research method used in detail; also it was in chapter four that the data used were collected, presented, analyzed and show the responses to the area being investigated which were documented along with their percentage relating to the question asked. In the last chapter, the researcher discussed the result obtained from data analysis in chapter four and also a useful and constructive suggestion was put down as that any interested party may be wee guided.

AN EXAMINATION OF THE PROCEDURES FOR THE APPOINTMENT AND REMOVAL OF EXTERNAL AUDITOR BY PUBLIC LIMITED LIABILITY COMPANIES

CHAPTER ONE: INTRODUCTION


1.1 Background of the Study
The need for the auditing of account for a business venture cannot be overemphasized, Even in the early 19th century, kings insisted that their steward read their account of stewardship to them orally which the kings listened to and acknowledge as having received. This was called “stewardship account”.
With the large amount of business transaction that companies these days go into, which involves a huge chunk of their resources. There is need for the accounts of such companies to be properly audited so that monies and resources may not be fraudulently mismanaged and such mismanagement swept under the carpet. This gave rise to the need for the appointment of external persons outside the companies staffs and management to look into the final account and vouchers such companies, such person must be trained accountants called Auditors.
The functions includes
To carryout detached review of financial statements
To perform compliance test on the internal control Opinions and test accounting records
To compare companies financial statement with existing accounting records to see that they agree.
To report on the financial statements and in compliance with any relevant statutory obligation.

According to Cook and Winle (1976), the traditional audits were meticulous, and they involved defiled review of records designed to determine whether each transaction was properly recorded in the correct account and in the amount with main objective of detecting fraud and testing the trust of persons in fiduciary positions. But modern auditing pays more attention to the efficient working off the internal control system to reduce and prevent to a large extent errors and frauds rather than detailed and massive checking (vouching) of transactions and discovering of errors.
Hence the change by the English companies Act 1948 from the true and correct view” as was formerly practiced to true and fair view” in the opinion of the auditors. This makes the auditors opinion very essential for intending investors and regulatory authorities, so the procedure for the appointment and removal of the auditors by companies should be accorded a great deal of care so not to deviate from laid down laws and also respect the intensions of the shareholders who have a stake in the decisions of the company.
Hence the change by the English companies Act 1948 from the true and correct view” as was formerly practiced to true and correct view” as was formerly practiced to true and fair view” in the opinion of the auditors. This makes the auditors opinion very essential for intending investors and regulatory authorities, so the procedure for the appointment and removal of the auditors by companies should be accorded a great deal of care so not to deviate from laid down laws and also respect the intensions of the shareholders who have a stake in the decisions of the company.

1.1.1 Historical Background of the Case Study
After working for the family Owned chemist shop, eastern industrial chemist, for 13 years, Sir Tony Eze Nna decided to establish his own pharmaceutical company, with the leadership and managerial skills acquired on the Job.
The company, orange Drugs limited, was registered and incorporated on July 206th 1988 with No Re 115913. Its first office was in Ikenegbu, Owerri, Imo state in 1989 and in order to be among the leading pharmaceutical companies in Nigeria and compete with other companies in different parts of the world, the company later moved its base to Lagos.
The first corporate office was at 4B Okupe Estate Mende Mary Land, Lagos and in 2001, the company relocated to its present head office at 66168 town planning way, Lipeju, lagos with Braches in different parts of the country.
Orange Drugs limited is a reliability company with an authorized fully paid share capital of N5million Naira involved in the marketing and distribution of well tested drugs, manufactured in Indonesia, Italy, India, company and the United States of America with the Nigerian Consumer in mind.
Subsequently, orange Drugs limited founded the beauty care industries through the importation of saps, creams and other beauty products. By 2006, the company commended the local production of different brands of their soap in Lagos and this was aimed at boosting the Nigeria manufacturing sectors and also creating jobs for the populace.
In other to meet up with the challenges in the global economy, Orange Drugs limited subsequently diversified its line of business by the establishment of Orange Kalbe Ltd and orange west Africa landed leading to the formation of orange groups

1.2 Statement of the Problem
Owing to the importance of a company maintaining proper internal control systems in the administration of its affairs, the auditors has to be properly briefed on the workings of virtually every sector of its dealings and on its tangible and intangible assets based. So as to have a proper knowledge of the companies finances. But over the years, the rate of collapse and distress of many companies has made people to ask such questions as
Why do companies publish inaccurate financial records?
Why should auditors and organization deceive the public through wrong information on their finances
the impact of such wrong and unreliable business info ration to national economy and investment in general

These have head to widespread speculation among financial information users that auditors are part of the causes of such collapse as they are believed to have proper knowledge of the finances of companies and report credibly about then but still such companies collapse to the disbelieve or the public.
This has even caused the Nigerian shareholders solidarity association to mobilize its members and the public to take closer looks at the role of the auditors in business failure over the last couple of years and their means of appointment.

1.3 Objectives of the Study
Auditing has been defined by the American committee of Basic Auditing concepts as “A systematic process of objectively obtaining and evaluating evidence regarding the assertions about economic action to ascertain the degree of correspondence between those assertions and established criteria and communicating the result to interested user”.
This definition brings out the major beneficiaries of the Auditors opinion, which are the management of the company. The investing public and regulatory bodies rely on the opinion of the external auditors in basing their own assertions of the financial strengths of the company. This shows the level of importance attached to the auditor’s final report.
This study aims to critically examines the procedure adopted by public companies in the appointed and removal of their external auditor with a view to:
Establishing, if auditors have a good knowledge of their removal before hand.
Determine the reasons for the removal of an external auditor.
Determine it laid down law governing removal and appointment of auditors are competent, and if they are followed by public companies.
Determine it directors have under influence over the removal and appointment of external Auditors.
If shareholders are given the chance to vote during public companies AGM for or against the removal of the existing company auditors.

For knowledge of these would help in ensuring that auditors of companies are credible and accepted by all shareholders in the company hence ensuring proficiency of the final report.

1.4 Research Questions
The objective of this research work is to examine the procedures adopted by public companies in the appointment and removal of their external auditors using orange Drugs Nigeria limited in Imo State as a case study. This prompted reasonable question to be asked from the management staff and shareholders through company secretary so that answers given could be used as a basis of judgment on the efficiency of the procedure used in appointing and terminating the appointment of auditors of public limited companies.
Does the company with the company and allied matters decree, 1990 in the appointment and removal of the external Auditors.
If shareholders are aware of their duty in the appointment and removal of the auditors.
It company directors use their power to intimidate the external auditor
Do shareholders fulfill their role in the appointment and removal of all the external auditors accordingly
If auditors were present at the annual general meeting, that removed and appointed the respectively.
What role do the audit committee plays in the appointment and remuneration fixing of the new auditors as required by 5.351 a CAMA 90

1.5 Research Hypothesis
Based on the objectives of these studies, the following hypothesis are stated to guide the study
H0—: An examination of the procedure does not lead to appointment and removal of external auditor in public limited liability company,
H1: An examination of the procedure lead to appointment and removal external auditor in public limited liability company.
H0: The procedure for appointment and removal of External auditors has a negative impact to public limited liability Company
H1: The procedure for appointment and removal of external auditors has a positive impact to public limited liability company.

1.6 Significance of the Study
Auditors as the nature of their job and terms of employment are supposed to be persons who exhibit due care, skill, and diligence in the performance of their final reports attracts a large generality of stakeholders and improper reports has the possibility of rocking the life boat that helps the company keep a float and stay in business.
The research into the procedure for their appointment and removal is very significant because it reduces the risk of the company collapsing due to fraudulent practices likely to be perpetuated by top management if proper auditing of the accounts of the firm is not done to ensure compliance with company rules and regulations.
Also, the research aims to help the company plan the process for the removal of auditors in accordance with laid down provisions of CAMA 90.
It aims to reduce the risk of management of public companies having undue influence over the affair of the external auditors.
This study also aims to ensure that the general public is familiar with the procedure for appointment and removal of external auditors so they have knowledge on the credibility and reliability of external auditors appointed by the form and hence can accept or reject the auditor’s attestation.

1.7 Scope of the Study
The study is intended to cover all auditors’ processes of appointment and removal but due to the researchers inability to reach all possible companies and auditors a case study of orange Drugs Nigeria limited Imo State was used to form a generalization of the intended recipients of the study.

1.8 �� Limitations of the Study
Due to the confidentiality of answer to be received from respondent i.e. top management to questions asked, the researcher was unable to gather all answer to questions asked but this ahs not served as detriment to the quality of conclusions and recommendations proposed at the end of the study.
Also, the research work was limited because of obvious reasons such as lack of financial resources to X-ray all possible areas little time required for the completion of the research and inadequate information data base as affects all other projects of its kind in our present economic situation.

1.9 �� Definition of Terms
Audit � An audit is an independent examination of and expression of opinion on the financial statements of an enterprise by an appointed auditor in pursuance of the appointment and compliance with any relevant statutory obligation
Auditor: An auditor is a person employed by a company to audit its financial statement and investigate its internal control system.
Auditor Attestation:- it is a communicated statement of opinion based upon convincing evidence b an auditor concerning the degree of correspondence and efficiency of the final accounts presented to him
Compliance test: - These are test carried out by auditors that seek to ensure him that all internal controls as prescribed by management are being applied.
Final Accounts: - these are the accounts of companies that reflect the financial transactions carried out by the company at the end of the financial year.
Trust and fair view: - this is the view expressed by the auditor in his attestation that tells if all financial transactions were carried out accurately and were state without biases.
Vouching: This is the examination of transactions of the company by the auditory and also documentary evidence to ensure that they are properly entered in the accounting records
Substantive test: - these are tests carried out by the auditor on mostly companies’ transactions and balances to test for their accuracy and validity

AN IMPACT ASSESSMENT OF FEDERAL GOVERNMENT'S POLICIES ON POVERTY REDUCTION IN NORTHERN SENATORIAL ZONE OF CROSS RIVER STATE, NIGERIA (1987-2007

CHAPTER ONE: INTRODUCTION


1.1 Background to the Study
Poverty is a global phenomenon which affects continents, nations, and peoples differently. It afflicts people in various depths and levels, at different times and phases of existence and development. As a matter of fact, there is no nation or people that can be said to be absolutely free from poverty. What is markedly different is the intensity, depth or prevalence of this malaise. Nations in Sub-Sahara Africa, South Asia and Latin America reflect the highest level of poverty, and consequently the lowest level of socio-economic development. These regions equally have an attendant higher level of social insecurity, violence, unrest, crime, poor capacity utilization and generally unacceptable low standard of living.
As it has been mentioned above, poverty manifests itself in different and various dimensions, and hence is susceptible to varying definitions and understanding. The Central Bank of Nigeria (1999) views poverty as “a state where an individual is not able to cater adequately for his or her basic needs of food, clothing and shelter, is unable to meet social and economic obligations, lacks gainful employment, skills, assets and self esteem and has limited access to social and economic infrastructure such as education, health, portable water and sanitation; and consequently, has limited chance of advancing his or her welfare to the limit of his /her potentialities”. Whereas this definition of poverty is deductive, the World Bank (2000) on the other hand utilized inductive approach to uncover various dimensions of poverty such as well-being, psychological, basic infrastructure, illness and assets. One of such definitions is “the lack of what is necessary for material well-being, especially food, but also housing, land, and other assets. In other words, poverty is the lack of multiple resources that leads to hunger and physical deprivation”. Another of such definitions is “the lack of voice, power, and independence that subjects them to exploitation. Their poverty leaves them vulnerable to rudeness, humiliation, and inhumane treatment by both private and public agents of state and the hierarchy of society from whom they seek help”.
Nigeria, ranked among the 25 poorest countries in the world, started its independent nationhood with a poverty level of hereby 15% of its population in 1960, and is today struggling to bring it down from about 70% of its current teeming population of about 140 million people (2006 estimates). Of the number of the poverty stricken people, about 73% is concentrated in the rural areas where illiteracy prevalence is high, portable water and health facilities are rarely available, road and electricity infrastructures are either unavailable ill-managed, or under utilized. The World Bank and United Nations Development Programme (UNDP)’s 2000 Human Development Index (HDI) of 0.461 aptly indicates the deplorable state of the nation’s level of poverty and low human development. This is in spite of the fact the country is richly endowed with all kinds of water, agricultural and mineral resources. In fact Nigeria’s proportion of the poor has doubled over the last two decades, during which time the country received well over $300 billion in oil and gas revenue. Paradoxically, Nigeria’s level of revenue and endowment are in opposite direction with her poverty level. For instance, according to World Bank, and UNDP (2001) Statistics, Nigeria which impressively ranked 6th and 7th in petroleum export and petroleum production respectively, is ranked 194th in Gross National Product (GDP) per capita and is unenviably classified as the 25th poorest nation in the world.
However, the above scenario has not come into being as a result of nonchalant attitude and non recognition of the problem at hand. It has also not come by as a result of lack of response to the yearning of the teeming poor people to be liberated from their rather deplorable and frustrating state of near-despair.
No Nigerian Government, be it military or civilian, has come without introducing and leaving behind one form of poverty alleviation or reduction programme meant to reduce the level of poverty, give hope and succor to the poor and, or move towards some sort of wealth creation. Strategies, policies and plans have been articulated; programmes and projects have been formulated and executed over the years. For instance, at independence in 1960, poverty eradication efforts in Nigeria centered on education, while Operation Feed the Nation (OFN), the Green Revolution, Peoples Bank of Nigeria (PBN), Community Banks (Now micro-finance banks), Directorate of Foods Roads and Rural Infrastructure (DFFRI), Family Economic Advancement Programme (FEAP), Better Life for Rural Women, Family Support Programme (FSP) and National Poverty Eradication Programme (NAPEP) Millennium Development Goals (MDGs) National Economic Empowerment and Development Strategy (NEEDS) have all existed at one point or the other during the period under review. These programmes have been implemented mostly through a top-bottom approach, originating from the central government and implemented through state offices down to the local level. The implication has been that at every point in the implementation of these policies, state governments across the nation are executing a uniform programme, though at different paces with recognition of state peculiarities.
Cross River State as one of the 36 states in the Nigerian federation, and one of the six states in the South-South geo-political zone has not been insulated from the various efforts at poverty reduction before, during and after the period under review. Though successive governments in the state have tried to address the issue of poverty as captured above, the effect of the policies and programmes on reducing poverty among the populace has been that of mixed feelings. The questions bothering a great number of the citizens are:
If so much efforts have been made towards reducing poverty, why is poverty on the increase?
What is the effect of the increasing poverty rate on the economy of the state, and the nation.
Are there, (or are there not) better ways or strategies of implementing poverty reduction programmes to make them more effective?

1.2 Statement of the Problem
It has been known that almost every government in Nigeria has embarked on one form of poverty reduction programme or the other.
However, what has remained unanswered is the extent to which these policies and programmes have actually impacted on the target population — the poor.
Recent studies on the subject of poverty and its reduction agencies, as well as programmes indicate that considerable gap exists between the target objective — reducing or eradicating poverty, and the achievement of this target objective. It seems that the efforts of various governments are ineffective and therefore not much has been done to actualize the expected benefits. For poverty reduction agencies, their results do not seem to justify the huge financial allocations they have received over the period. Poor people’s perceptions of poverty reduction institutions are largely that of ineffectiveness and irrelevance in their lives as government’s poverty reduction activities contribute little in their struggles to survive and rarely help them to escape poverty. More disturbing is the fact that despite the colossal amount of resources committed to those programmes, the poverty situation aggravates, and more and more people fall into the poverty region instead of escaping from it.

1.3 Objectives of the Study
The overall purpose or objective of the study is to assess the impact of the various poverty reduction policies and strategies that have been formulated and implemented between 1987 and 2007 (twenty year period of review) in Cross River State.
Specifically, the objectives of this study are:
To identify these policies and strategies for poverty reduction
To assess their effectiveness and impact on the poor or target group
To assess their capability for reducing poverty
To identify reasons for their success or failure
To suggest and recommend appropriate poverty reduction strategies / policies for Cross River State.

1.4 Research Questions
For the purpose of this research, the following research questions will be addressed.
What impact have the poverty reduction policies had on health practices among the citizens in the state between 1987 and 2007?
How have the poverty reduction policies for the period under review affected the housing pattern in Cross River State?
To what extent have the poverty reduction policies of the Cross River State government between 1987 and 2007 impacted on the nutritional practices of the citizenry?
How has the poverty reduction policies of the Cross River State government impacted on the availability and access to education among the citizenry?
What is the impact of poverty reduction policies on the availability of public utilities in Cross River State within the period under review?
To what extent have the poverty reduction policies of the Cross River State government affected the level of self reliance among the poor within the period under consideration

1.5 Research Hypotheses
The following research hypotheses will be formulated to guide the study:
Health practices have not been significantly influenced by the poverty reduction policies of the Cross River State government.
The poverty reduction policies have had no significant impact on the availability of housing in the state.
There has been no significant relationship between poverty reduction policies and improved nutrition among the target citizens in the state.
There has been no significant impact of the poverty reduction policies on the availability and access to education by the poor.
There has been no significant impact of the poverty reduction policies on the availability of public utilities in the state.
Poverty reduction policies have not significantly influenced the level of self reliance through skills acquisition among the poor in the state.

1.6 Significance of the Study
Achieving significant results reducing poverty often hinges on what is done, how it is done, when it is done and whom it is targeted at. It is obvious from several studies that poverty reduction policies in Nigeria have failed to achieve their stated objectives. Several reasons may be adduced for this failure. It therefore requires concerted efforts by all stakeholders to contribute to the success of this all-important but elusive goal. Such efforts can only be meaningful if it stem from an empirical study in order to realize not only her own local targets and objectives, but also to help her in achieving the global lofty objective of eradicating poverty by the year 2015. Pointedly therefore, this study is going to be significant for a number of reasons.
The study is expected to be a concerted effort to identify, articulate and highlight the existence, causes, and effects of poverty in Nigeria.
It is an effort at streamlining poverty reduction strategies towards making them more potent, and hence more beneficial to the target population.
The study is also expected to benefit a number of groups, especially stakeholders of poverty reduction efforts such as public and private sector players, planners, managers, coordinators and monitors of poverty reduction agencies and the poor who are the ultimate beneficiaries of the efforts and indeed the general public.
The research is expected to become part of a data bank for operators as well as policy makers in poverty reduction activities.
It will also arouse the interest of students and researchers to conduct more researches in the field of poverty reduction.

1.7 Scope of the Study
This study will be limited to an assessment of the impact of poverty reduction policies in Cross River State between 1987 and 2007. In this work, the researcher is concerned with what impact these policies have made in the areas of :
Health care practices
Housing, shelter and accommodation
Nutritional practices, habits and patterns among poor people
Availability and access to education and training
The presence or otherwise of public utilities like electricity, pipe born water, sanitary services, access roads, social services, security, etc.
Engendering self reliance among the poor people in Cross River State.

1.8 Research Assumptions
In conducting this study, the researcher is going to make a member of assumptions, which it is hoped will help to put the work in proper perspective. Among these assumptions is the following:
That within the period under consideration, poverty reduction policies have remained ongoing irrespective of the frequent change in leadership which characterized that period.
That the beneficiaries (or the target population) of such programmes have had the opportunity to interface with the different types of policies over this period and as such are able to give a dispassionate assessment of the impact such programmes have had on them.
That the subjects for this study shall have been born at least 18 years ago.

1.9 Limitation of the Study
Due to the confidentiality of answer to be received from respondent i.e. top management to questions asked, the researcher was unable to gather all answer to questions asked but this ahs not served as detriment to the quality of conclusions and recommendations proposed at the end of the study.
Also, the research work was limited because of obvious reasons such as lack of financial resources to X-ray all possible areas little time required for the completion of the research and inadequate information data base as affects all other projects of its kind in our present economic situation.
1.10 Definition of Terms
In the context of this research work, certain terms will be used in a manner that can be understood only in relation to the discussion here. This is not to suggest that new meanings are being created for such terms, but the terms are used here operationally. Some such terms are briefly explained here.
Absolute Poverty: This refers to insufficient or total lack of necessities and facilities like food, housing, medical care, education, social and environmental services, consumer goods, recreational opportunities, neighbourhood amenities and transport facilities, etc.
HDI: This refers to Human development Index which is a measure of longevity, knowledge and income. Longevity is measured solely by life expectancy at birth, while knowledge is measured by adult literacy rate.
Indicators of Poverty: Generally refer to measures of economic performance as well as the standard of living of the population. This normally combines the measures of income or purchasing power or consumption with those social indicators, which highlight availability and access to the basic necessities of life.
Poverty: As will defined elsewhere, is a state where an individual is not able to cater adequately for his or her basic needs of food, clothing and shelter; is unable to meet social and economic obligations, lacks gainful employment, skills for self reliance, assets and self esteem; and has limited access to social and economic infrastructure such as education, health, portable water, and sanitation; and consequently, has limited chance of advancing his or her welfare to the limit of his or her capabilities.
Poverty reduction: Means all formal activities geared towards lowering the rate and prevalence of poverty in the country.

PRSP: Poverty reduction strategies paper is a position paper introduced by the World Bank that is a development plan borne out of collaborative efforts of a broad range of stakeholders in poverty reduction. It is normally designed and implemented through the participation of all involved in one way or the other in poverty, poverty reduction and its other related issues.

APPRAISAL OF EXPENDITURE CONTROLS IN GOVERNMENT (A CASE STUDY OF IMO STATE GOVERNMENT)

ABSTRACT
The researcher has primarily examined some of the expenditure control techniques that are and could be applied in government. Noting the obstacles and their rate of effectiveness, emphasis is laid on the techniques already in application. Data for the research were gathered through interviews, questionnaires and financial regulations. Percentages were used in the data analysis. The following are the research findings. Budgeting, expenditure control and audits are commonly used by government in order to curb expenditures, cost benefits, analysis and management audits that could be applied are not in use. Variance analysis is the budgeting review technique universally applied for analyzing budgeting estimates. The effectiveness of each of these techniques are hindered by obstacles inherent in the implementation. Government indicates the goals to be achieved with a given outlay. It is therefore essential to control the expenditure to serve the allowed purposes. Expenditure controls may be positive or negative. Expenditure controls essentially reflect a managerial process that is both political and administrative. The type of expenditure controls employed and their effectiveness are dependent in the external and expenditure environment of the government parastatas.Download complete project

CHAPTER ONE: INTRODUCTION


1.1 Background of the Study
Every organization has a purpose, which includes making some product and rendering some services at a price. For normal operations of the Government, it is the product or services of the firm that cause cash receipts (revenue) to flow into the firm. Revenue is associated with products or service of a firm as source of expected cash receipts. Revenue is an event; an increase that applies definitely to value that is monetary. This increase occurs because the firm undertakes certain activities or there is any performance by the firm.
Revenue therefore refers to the monetary event of asset valves increasing in the firm due to the physical event of production or sales of the firms’ products or services.
In Kam (1987:237), Financial Accounting Standard Board(FASB) defines revenue as inflows or other enhancements of assets of an entity or settlements of its liabilities (or combination of both) during a period from delivery or producing goods, rendering service or other activities that constitutes the entity’s ongoing major or central operations. In addition, Hongreen et al (2002:568) described revenue as inflows of asset (almost always cash or accounts receivables) received for products or services provided to customers.
Her goals include:
To continuously improve her service to her customer.
To realize full payment for timely accurate and complete billing of electricity delivered.
Institutionalise business and commercial orientation among the work force.
Gradually aiming at closing the gap between demand and supply by upgrading and expanding, generating, transmission and distribution of infrastructure.
To improve skills and motivation of staff.

To achieve the above mission and goals, the management of the establishment must adopt measures to ensure that available resources are prudently used to obtain valve for money from resources allocated to them. Management in turn should generate operational data with which they evaluate the efficiency and effectiveness of their operation. It is fundament aspect of management stewardship responsibility to provide interested parties with reasonable assurance that their organisation is effectively controlled and that the accounting data it receives on a timely basis are accurate and dependable. Developing a strong system of expenditure control provides this assurance.
Thus, expenditure control is defined as the whole system of control, financial and otherwise established by the management in order to carry on the business of the enterprise in an orderly and efficient manner to ensure adherence to management policies safeguard the assets and secure as far as possible the completeness and accuracy of the records. In addition the American institute of Certified Public Accountants in 1949 defined expenditure control as comprising the plan of organisation and all the coordinate methods and measures adopted within a business (or non profit making body) to safeguard its assets, check the accuracy and reliability of its accounting data promote operational efficiency and encourage adherence to prescribed managerial policies. A ‘system’ of expenditure control extends beyond those matters which relate directly to the functions of the accounting and financial department.
However, it is an established fact that all the business units and service centre of Government of Nigerian in Enugu state are often plagued by accounting and administrative control problems as it affects revenue generation and other assets. As a result, the establishment revenue base has assumed a downward trend.
It has also been shown that despite considerable investment, public service delivery by the establishment is widely perceived to be unsatisfactory and deteriorating from bad to worse.
The complete dependence on capital grants allocation from government is also known. What is not known is the degree to which expenditure control weaknesses and reduced allocation from government contribute to the problem.
The incidence of expenditure control weaknesses unsatisfactory and deteriorating service delivery have the undesired effect of not only weakening the establishment’s ability to provide services effectively, but also encourages collusion, fraud, asset conversion, genuine and deliberate mistakes, corruption, lack of transparency and accountability for revenue collection and accountability for revenue collection and other assets. For the enhancement of the attainment of the mission and goals, it is therefore necessary that these hindrances be removed. It is against the above background and evaluate that this research carried out to examine and evaluate the expenditure control system in operation at holding Government of Nigeria in Enugu state.

1.2 Statement of the Problem
The incidence of expenditure control weaknesses, unsatisfactory and deteriorating service delivery have the undesired effect of not only weakening the Government’s ability to effectively provide services but also encourages collusion, fraud, embezzlements, loss of cash (revenue), assets conversion genuine and deliberate mistakes, corruption, lack of transparency and accountability for revenue collection and other assets. Despite considerable investment, public service delivery is unsatisfactory and degenerating. The Government is not able to break even and sustain itself from the revenue obtained there from. This impacts so negatively on the Government’s existence.
For the enhancement of the attainment of the mission and goals of the Government, it is therefore necessary that these hindrances be removed. The management of the Government should familiarize themselves with expenditure control procedures that will ensure effective service delivery and the desired revenue generation.
Unfortunately, there has a dearth of adequate information in this regard. No determined effort has been made to investigate the problem of weak expenditure control over service delivery and revenue generation. Therefore the main motivating factor underlying this study is the desire to break new grounds with the intent of shedding more light on this problem and seeking avenues for solving it.
Thus, the purpose of this study is to examine and evaluate the expenditure control system in operation of Government of Nigeria in Enugu state with a view of knowing its impact on revenue generation in the state.

1.3 Objectives of the Study
The main objective of this study is to evaluate, the expenditure control system in operations at Government of Nigeria in Enugu state.
Other objectives of the study are:
To examine the types and techniques of expenditure control system for revenue generation adopted by Government of Nigeria in Enugu state.
To determine the impact of expenditure control system on revenue generation.
To identify the strengths and weaknesses of the system of expenditure control in all departments in Government of Nigeria in Enugu state.

1.4 Research Questions
The following are a few of the questions, which were asked in the questionnaire in the carrying out of this research work.
Does the expenditure control system ensure that operations comply with set policies and promote accuracy and reliability of transactions?
Are expenditure /external auditors independent of those whose functions they appraise?
Based on the evaluation of the expenditure control system, is it effective and efficient?
Is the accounting and operational routine sit out in an accounting Manuel?

1.5 Scope of the Study
Although the study was to evaluate the expenditure control system in operation at Government of Nigeria in Enugu state, to ensure accurate and reliable data collection it was limited to the study of the expenditure control measures at the Enugu district unit of Government of Nigeria. This covers expenditure control as it affects revenue generation (handling of cash) assets control administrative control and manpower control as well.

1.6 Limitations of the Study
The researcher due to the following could not take a wider range of study:
Inability to have access to some relevant documents from the officials in the Government.
Financial and time constraint, which confined the researcher to only Enugu destruct unit.

1.7 Research Hypothesis
Based on the objectives of this study the following null and alternative hypotheses were developed.
Ho1`: Effective expenditure control does not ensure effective service delivery and desired revenue generation.
HA1: Effective expenditure control system ensures effective service delivery and desired revenue generation.
Ho2; Weak expenditure control system does not encourage collusion, fraud, embezzlement, loss of revenue, assets conversion and computation in Government of Nigeria.
HA2: Weak expenditure control system encourages collusion, fraud, embezzlement, and loss of revenue, assets conversion and computation in Government of Nigeria.

1.8 Significance of the Study
This study is significant for the following reasons:
These studies will highlight the accounting and administrative control problems plaguing Government of Nigeria in Enugu state.
It will enable managers of services, organizations and government owned public utility establishments to bring the accounting and the expenditure control procedures inherent in them in conformity with expenditure accounting standards and practises.
It will help government owned establishments to assess then expenditure control measures and make amends where necessary.
The study could arouse further research into some other further research into some other functional areas in the Government by students and accountants. It will also help to broaden (my) researchers’ knowledge.

1.9 Definition of Terms
Revenue: This describes the amount of money a Government generates in a set period of time through the sale of products or services.
Expenditure Control System: This is the whole system of control, financial and otherwise established by the management in order to carry on the business of the enterprise in an order to carry on the business of the enterprise in an orderly and efficient manner.
Auditing: An activity earned on by the auditor when he verifies or examines accounting information determines the accuracy and reliability of the accounting statement and reports and then expresses his opinion.
Control Activities: Policies and procedures that management has established
Audit: An independent examination of and the subsequent expression of opinion upon the financial statements of an organization.
Expenditure Check: This is the allocation of authority and work in such a manner as to afford checks as the routine transactions of day to day work by means of the work of one person are being proved independently by another or the work of a person being complementary to that of another.

CAUSES OF LOW PRODUCTIVITY BY PUBLIC SERVICE WORKERS

CHAPTER ONE: INTRODUCTION


1.1 Background of the Study
Productivity is very vital for the development of any country because it will help to improve the standard and quality of life of the citizens.
The issue of low productivity by public service workers have in recent time been a matter of great concern to the nation.
Let us first of all define the term or rather make an attempt to the definition of productivity.
Productivity simply means the rate or efficiency of work especially in industrial production. Therefore, low productivity is simply the slow rate and inefficiency of work in production. Increased productivity will help to improve the conditions of the environment as well as enhance security. This is why David Ricado stated in his study of population “that food needs to grow at a geometrical rate in order to meet the demand of the growing population. This emphasizes the need for increased productivity.
Yesufu T. M. (1962) was of the view that productivity can be defined as the ratio between output and all the resources used in production, i.e. capital, labour, raw materials etc. The problem of raising output is one of making the most efficient use of all available resources.
With these definitions, one may ask — Why is the Nigerian Public Service workers inherently characterized by low productivity inspite all government’s efforts to improve productivity?
Increasing productivity is a way of increasing the ability of people to do what they want to do as such that it can provide the wherewithal for achieving a higher standard of living for those suffering from low income and inversely boosting the prosperity of the overall Nigerian economy.

1.2 Statement of the Problem
There have been concerned efforts by the government and the organized private sector to enhance productivity in Nigeria. For instance, the Federal or State Government organizes seminars and workshops aimed at making its personnel to increase productivity. We also have the National Productivity Centre and the Federal Government gives merit award to individuals who have distinguished themselves in terms of being highly productive. But in spite of all the efforts being made, the public sector is still experiencing low or decreasing productivity.
Especially in the Public Service today, there is relatively low level of productivity as most of the personnel are not putting in their best; some are idle, others come late to work and still others are absent from work without permission. There is general laxity amongst workers who believe that government work is nobody’s work.
Nigerians cannot withstand the competition in the world market; this is also attributable to low productivity especially in the public sectors. In other countries, their level of technology is very high thereby enhancing their level of productivity which puts them in a favourable position in international market.
This study will therefore provide answers to questions like — the causes of low productivity in the public sector of the Nigerian economy using NEPA, Enugu North Local Government Area as the case study.

1.3 Objectives of the Study
In view of the fact that the issue of low productivity has become a matter of great concern to the various sectors of the Nigerian economy, against this backdrop, the objectives of this study are aimed at finding out:
Why productivity is low in the public sector
The roles of motivation in productivity
Also, the management problems that causes inefficiency and low productivity of workers.

1.4 Research Questions
In pursuance of this study, the following research questions were considered relevant. Though the research questions were formulated based on the objectives of the study;
What are the ways or means through which the management of NEPA motivates their workers?
How does motivation relate to productivity in an organization?
What are the relevance of motivation in the management of public organizations (NEPA)?
How does motivation serve as a management tool for increasing productivity?
What are the management problems that cause inefficiency and low productivity of workers?

1.5 Scope of the Study
According to Osuala (1985:27) “an adequate statement of the problem also defines it very carefully in terms of its scope, and it is obvious for a researcher to set forth the bounds of the topic being researched on”.
Based on this, the scope of this study covered the National Electric Power Authority (NEPA) within Enugu North Local Government Area.

1.6 Limitation of the Study
A study of this nature cannot be completed successfully without the researchers encountering some major constraints. Against this backdrop, one of the major constraints of this study was inadequate time.
Another limitation to this study was inadequate fund, which would have marred the efforts of the researchers.
Moreover, a major limitation to this study was the uncooperative attitude of some of the respondents (ie the workers) from the organization under study especially as it concerned the completion of the copies of questionnaire administered to them.

1.7 Significance of the Study
This study would be of immense benefit to the government and the management of public organizations especially those who are indifferent to the plights of the workers, since the study through the recommendations provided solutions and suggestions through which workers could be gingered for greater performance. A major significance of this study is that it will serve as another contribution to the academic development of the theories of productivity

COMPUTERIZED ACCOUNTING SYSTEMS AS AN AID TO EFFICIENT MANAGEMENT OF AN ORGANIZATION

CHAPTER ONE: INTRODUCTION


1.1 Background of the Study
Accounting has long been an organizational function especially with the advent of non-owner managers who need to update what is happening in the organization. Maintaining, preparation and presentation of accounts is crucial for business success as well as organization for effective decision making whether it is a non-profit making organization or profit making because they have to report to the stakeholders of the organization through good organizational management. However, there was inefficient as an aid for efficient management of an organization due to loss of records, delay in preparation of records and its associated problems. This study focused on establishing the influence of computerized accounting systems as an aid for efficient management of an organization.
In Uganda, before the introduction of computerized system of accounting, the manual systems were inaccurate and inconsistent for many organization needs especially reporting of financial information. This is because the system was associated with errors since data was collected, analysed, journalized and a trial balance and balance sheet prepared (Meigs, 1986).
Though most organization have not been doing well in as an aid for efficient management of an organization and accounting records, reports from a comparative survey conducted by Indira (2008) Uganda inclusive indicate that firms have greatly improved on the ways of reporting their financial statements. Computerized accounting system is defined as the application of the computer-based software used to input, process, store, and output accounting information. This application is in support of the ever-advancing technology that enables firms to use computer programs to perform tasks that were previously done manually.
A computerized accounting system therefore involves the computerization of accounting information systems which is established in order to facilitate decision making. These are associated with a number of benefits like speed of carrying out routine transactions, timeliness, quick analysis, accuracy and reporting.
However many organizations are not enjoying the benefit of computerization of accounting system as they have continued to be inaccurate due to increased number of interruptions due to system failure or breakdown and untimeliness with its reliability left in question(as per European Union Audit Report by National Audit Organization 6 may 2003)
According to Pandey (1998), Financial reporting to the company's stakeholders for instance the government, public, donors is a statutory obligation for every organization.
Saleemi (1981) defined as an aid for efficient management of an organization as the process of supplying financial information which is reliable, accurate and complete to the various stakeholders for making economic decisions. This is always inform of financial statements such as statement of comprehensive income, statement of financial position and cash flow statement and other financial annually reports which provide an overview of the company's current financial strength.

1.2 Statement of the Problem
According to the Accountant of a, b, c Transports, despite the existence of a well-established computerized accounting system instances of delay, inaccurate reporting, misposting and wrong balances have continued to occur. Given that computerized accounting systems are put in place, such instances are not expected to occur and hence the researcher is therefore prompted to carry out an investigation on the effectiveness of the system used by National Water.

1.3 Purpose of the Study
To find out the influences of computerized accounting system as an aid for efficient management of an organization.

1.4 Objectives of the Study
To establish the accounting systems being used.
To establish the benefits of computerized accounting system being used.
To establish the appropriate strategies for improving computerized accounting system

1.5 Research Questions
What accounting system 1s being used?
What are the benefits of computerized accounting system being used?
What appropriate strategies can the firm use to improve on timely as an aid for efficient management of an organization?

1.6 Scope of the Study
Geographical Scope
The research was carried out in a, b, c Transports. This was due to availability and convinces of obtaining data about the topic of the study.
Content /Variable Scope
The research was based on two variables these are computerized accounting systems which comprise of definitions, components of computerized accounting software and benefits and limitation of computerized system as an aid for efficient management of an organization which also comprises of definitions of good organizational management, benefits and effectiveness of accounting system used at a, b, c Transports.
Time Scope
The study was based on good organizational management and accounting system for the period covering 2009-2010 due to the limited time required to complete the research.

1.7 Significance of the Study
The study will enable management to understand the significance of preparing quality and reliable good organizational management.
The study will point out weakness in the accounting system which management needs to address.
Other researchers will use the report as literature review in order to improve on their research topic in another period.