Local government expenditure controls – a case study of Oye local government, Oye-ekite, Nigeria

Description

Abstract An allegation of illegal expenditures implies ineffectiveness of barrier controls over local government expenditures. It is against this background that is decided to examine the Oye Local Government Expenditure Control as a case study: the lessons from this study can be applied to the operations of any local government in Nigeria. The study sought to review basic controls over expenditures in local governments. The findings show that whilst the basic organizational procedural, budgeting and accounting and administrative controls are in place as specified by various enabling legal documents, there is yet the possibility of beating the control system and exploiting it to satisfy the personal interests of officials through the executive of illegal expenditures or budgetary offences. The qualitative data gathered provides evidence. The study incorporates basic recommendations to help local governments resolve the operators’ problem of budgetary offences or illegal expenditure.