Local Government authority or council is one of the three tires of Government. Although it is regarded as the grassroots government because of it closeness to the masses. Local Government also performs certain business transactions that are peculiar to other business entities or government owned companies.
Therefore local government is the most important government of our land. Local government authorities being then earnest and immediate government to the average citizen of a nation need to properly account for the administration of all revenues collected 1ll the dispensation of welfare services to the people.
1.1 BACK GROUND OF STUDY.
Section 7 2 of the 1989 constitute states that Each of the local government of as state is empowered to establish an authority for the purpose of local government.
Rimi 1979 stated that the man in the village does not care about who the President of Nigeria is or who the Governor of cross river state is. He cares only those who are councilors and the chairman of his local government. The federal government policies cannot effectively implemented to benefit rural people without using the local governments as their agents. As a result of government actions of establishing local government as the third tier of government, it also granted autonomy to it by allocation funds to the local government councils and they also raise funds from the collection of revenue tax, levies etc, the local governments also spend their money through embarking on projects. So proper record ought to be kept to record , the receipts of funds, expenses and expenditures made by the council ad also to enable it exercise full powers in terms of development.
TABLE OF CONTENT
Table of content
1.1 Background to the study
1.2 Statement of the problem
1.3 Research question
1.4Objectives of the study
1.5 Significance of the study
1.6The Scope of the study
2.1 Literature Review
2.2 Attributes of control system with special reference
to internal audit
2.3 local government administration and their key
2.4 Nature 0f Local government Accounting
2.5 The role of finance and general purpose
2.6 The concept of internal control questionnaires
2.7 Internal control system flow chart
2.8 Internal audit of local government and advantage
2.9 Budgeting as a tool for local government internal control
2. 10 Features and effective audit system
3.0 I introduction
3.1 Research design
3.2 Source of data and collection method
3.3 Sampling technique and sample size
3.4 Analytical technique.
4.0 Data presentation, analysis and interpretation
4.1 Data Presentation analysis
4.2 Interpretation of data
4.3 Summary of finding 43
5.0 Summary conclusion and recommendations
5.1 Summary findings