ABSTRACT
The
central idea of this study was to find out the impact of public accountants
(including bursars of unity schools) in the implementation of accountability,
probity and transparency in the federal civil service, using the federal
ministry of education
as a case study.
In
the literature review, a lot of government publications and other related
materials were consulted. This review was able to define who a public accountant
is as well as their role and problems.
A
public accountant is a person or employee in the public sector who works in the
accounts division of any government organization which covers ministry and
extra-ministerial department including parastatals at both state and federal
levels. Decree No. 43 of 1988 on professionalism further divided public
accountants into three categories:-
i) The non-professional cadres covers account
officers who rose through the ranks from GL04 to GL14 as their peak;
ii) The
professional cadre’s covers account officers who pass through the four walls of
tertiary institutions and who read accounts related courses. Their grade covers
GL08.
iii) Other
super professional cadre includes the professors of accountancy in the
universities who is trained in the field.
TABLE OF CONTENT
Title
page i
Approval
page ii
Abstract iii
Dedication vi
Acknowledgement vii
Table
of content viii
CHAPTER ONE
Introduction
1.1 Background of the study 1
1.2 Statement of problem 2
1.3 Objectives of the study 4
1.4 Significance of the study 4
1.5 Hypothesis 6
1.6 Scope and limitations of the study 7
References 9
CHAPTER TWO
2.1 Literature review 11
2.2 Introduction of accounting 16
2.3 Meaning of Accountability, Transparency
& Probity 18
2.4 Importance of Govt. Accounting to the
economy 20
2.5 Problems of Accounting in
CHAPTER THREE
3.0 Research Design & Methodology 38
CHAPTER FOUR
4.0 Presentation, Analysis & Interpretation
of Data 53
CHAPTER FIVE
5.0 Finding, Conclusion & Recommendation 64
5.1 Finding
64
5.2 Conclusion 65
5.3 Recommendation 66
Bibliography 69
Appendix
I 72
Appendix
II 73
CHAPTER ONE
INTRODUCTION
1.1
Background
of the Study:
Corruption
and looting of public treasury was a major problem in the public sector
accounting. Report from office of statistics Lagos show that our accounting
records are balanced in arrears and our financial records are hardly balanced
daily, weekly, quarterly, half-yearly and yearly basis as appropriate. This was
evidenced by Chief Olusegun Obasanjo during his first maiden address to the
nation immediately he was sworn-in as the President of the federal
1999. He stressed that accountability, probity and transparency has suffered a
lot set-back especially in the civil service. He therefore suggested that some
of the best ways to eliminate this ill in the Nigerian public service are;
(i)
The effective use of public accounts;
(ii)
The use of effective legislation;
(iii)
The effective implementation of government
policies and programmes;
(iv)
The effective use of auditors of the federal
He
therefore concluded by saying “when we consider how the public accounting and
auditing can grow and develop, we are concerned not only with helping the
public accountant or the auditor fill their position, but also with helping the
whole economy and the organizational structure grow and develop” (Obasanjo).
The concept should therefore make it wise for us to look more closely at the
relationship between
and other countries of the world. And for
corrupt-free economy, the accounting profession must be in a position to
balance the financial records of the federal government daily, weekly, monthly,
quarterly, half yearly or yearly basis. This is because members of the public
and the international community want to see results, see the economy grow and
the profession produce the final output.
The same goes for other facets of the economy
as indicated above. The
military system of administration should be thrown to the winds as we have
evolved democracy like other developed countries of the world such as
of
United Kingdom etc. It was in an attempt to analyze the import of the
president’s address on
29th May, 1999
accountant in the implementation of accountability, probity and transparency in
the federal civil service” comes to mind.
1.2
Statement
of the Problems:
Public
sector accounting in a corrupt society is a very big problem to the economy of
the nation. This is because the financial records do not reflect the true and
fair view of the accounting records. There are lots of collaborations in the
utilization of public funds to the extent that funds allocated through the
budget are not properly utilized. The annual for the public (government) income
and expenditure are at times late. What ever is the position with timeless of
delivery, these budget are never reviewed in time and deviations are not
investigated to ensure prompt remedial action which will re-direct and
re-orientate plans towards budgeted levels.
Another
shortcoming is the threat to continually of production of qualified accountants
who will replace older retiring hands. This systems form a number of factors
like inadequate infrastructures (for example, training materials, computers,
library facilities etc) necessary for such programmes. This point drives to a
large extent from the very poor and unrealistic remuneration paid to the
practicing accountant in form of salary.
Public
accountants are placed on government determined salary scales, unlike their
professional chartered counterparts whose fees for auditing and other
professional services rendered are self determined. The implication of the
forgoing deliberation is that while a professional body like
Accountant
monitoring more closely the curriculum of their counter-parts in the government
employment are poorly taken care of.
Another
shortcoming is the quota system in the federal service. The quota system has
introduced mediocre and unethical practices in the accounting profession. In a
bid to fill in vacant positions in the federal civil services, most of the
unqualified personnel (mainly from certain ethnic group of the country) are
employed to the detriment of the job, hence giving loopholes for embezzlement
and financial misappropriation. Merits were thrown to the winds.
In
fact, meritocracy has given way to mediocrity. All this, helped the
administrators and some members of the society to look down on the accountants
as mere “house helps” and “rubber stamp” in the system.
1.3
The
Objective of the Study
i.
To determine the degree of implementation of
accountability transparency and probity in the public sector especially in the
state and federal civil service.
ii.
To determine the best way to improve on
accountability, transparency and probity in
iii.
To determine the actual role of the public
accountants in the implementation of this programme;
iv.
To determine whether public accountant in
collaboration with their chief executives utilize judiciously all the
allocations made from the budget.
1.4
Significance
of the Study
This
study will be of immense help to the policy makers in the federal civil service
of
who will be able to know and assert the adequate role of the public accountant
in the service with a view to showing up the programmes of accountability,
probity and transparency of the present administration.
“Nigeria”
for the purpose of this paper means” the Federal Republic of Nigeria including
any area outside the territorial waters of the Federal Republic of Nigeria which
in accordance with international law has been or may hereafter be designated
under the laws of the Federal Republic of Nigeria concerning the continental
shelf, as an area within which the rights of the Federal Republic of Nigeria
with respect to the sea-bed and subsoil and their natural resources may be exercised”.
Constitution of the
The
policy makers should see the public accountants as playing the role of a coach
who exposes the skills and tactics and allows the players to play the game.
This is because in everything an individual or a group of individuals in
varying professions, do, there is a reason and purpose. For example, in a
private organization this reason or purpose is referred to as an objective or
goal. Therefore, government (public service) whose realm of operation is
popularly referred to as the public sector has as its objective the governance
of her people. This implies the tremendous responsibility to grannies resources
and allocates same towards fostering economic growth and improving the standard
of living of the citizens of the nation. Again government is empowered by the
laws of the land (constitution) to engage in contractual arrangements for the
purpose of increasing the resources available to her in order to meet the
requirements of governance, since it holds the wealth of her nation in trust
for that nation. To this extent, the government of a nation owes her citizens
the duty to account for the stewardship in the effective disposition of the
resources entrusted to her (This is accountability).
For
the government or the public sector to discharge her responsibility or
stewardship effectively, there is the need to maintain proper records of the
value of all programmes, activities and services, synthesize and analyze the
effect of government financial transaction, classify, summarize and communicate
such information for purposes of future decision-making or assessment of
performance.
1.5
Hypothesis
Ho: Public accountants in collaboration with their
directors (including principals) utilize judiciously all the allocations made
available to them.
Hi: Public accountants in collaboration with
their directors (including principals) do not utilize judiciously all the
allocation made available to them.
The
testing of the hypothesis can be carried out through the use of the draft of
the federal government of
year 2000 budget estimate on recurrent and capital expenditure using unity
school’s allocation in the south-east geo-political zones on personnel cost and
overhead cost respectively.
A study carried out shows that a total
sum of one hundred and fifty million, six hundred and fifty thousand and twenty
four naira (N150, 650,024.00) was allocated to the ten (10) unity schools in
the south east geo political zone in 1999 as against one hundred and seventy
six million and seventy two thousand five hundred and eighty naira (N176,
072,508.00) in year 2000. Yet each of this schools had one problem or the other
in the payment of teachers and non-teaching staff salaries and allowances as at
when due.
In overhead cost, a total sum of fourteen
million seven hundred and twenty two thousand two hundred and twenty two naira
twenty kobo. (14,722,222,20) was allocated in nineteen ninety nine as opposed
to seventeen million and thirteen thousand eight hundred and eight naira eight
kobo. (17,013,888.80) in the year 2000 (reference table C and D in chapter
four). But this research discovered that most of the staff who where engage in
official journey to their headquarters have not received their duty tour
allowances and other claims on flimsy reason that funds were not available.
1.6
Scope
and Limitations of the Study:
This
study attempts to establish (i) whether the directors of departments utilize
judiciously all the allocations made available to them or not; and (ii) to
examine the impact of public accountants in the implementation of
accountability, transparency and probity.
Traditionally, and in common usage, the term
accountability means answerability for one’s action and behaviour within the
emphasis that public officials should be legally required to be answerable to
the public for their stewardship. For purposes of this thesis, the author
wishes to confine himself to financial accountability which is normally associated
with stewardship accounting. This simply refers to rendering the accounts of
the affairs of any organization or enterprise to the owners of the resources of
the enterprise. In the public service, financial accountability relates to the
right of the owners of the public
Social Plugin