ACCOUNTANCY AS A BASIS FOR MANAGING PUBLIC EXPENDITURE

CHAPTER ONE

1. INTRODUCTION

1. BACKGROUND OF STUDY

There have been case of inadequate and ineiciency on the accountability of public expenditure in our various government parastatals. This is linked to the fact that people who are being entrusted with such funds shows a sort of non-challant attitude towards the performance of their duties. And this on one hand hinder the growth of our various government parastatals since no organization will grow without appropriate of inadequate accountability of public expenditure has gone to the extent of making some organization to fold up owing to the fact that their funds were not adequately managed. It is due to inadequate accountability of public funds that necessitate at times, the checks being out by internal and external auditors at intervals. These checks being carried out by internal and external auditors, are called auditing and the brains behind these checks are to enable them (Auditors) to find out the extent of accountability if any and how best to control and manage their expenditure. Coupled with the fact that Enugu state education commission, which the researcher has chosen as her case study, is one of the numerous establishment owed and controlled by Enugu state government, there is the need for an in depth study of the commission which then will serves as a sample size for the research when analyzing the findings and making recommendations about public expenditure with special regard to Enugu state.

The researcher would in the course of this study strive at finding out the origin of the board, sources of funds to the expend and finally, an attempt would be made to find out if the people entrusted with boards funds maintained adequate account of the money kept under their custody. 1. Historical background of the commission Prioe to the Nigeria. Civil war (1967-1970), the control of schools had been under the control of private individuals and voluntary agencies, the government still paid salaries to teachers and short fall grants to all approved schools based on assumed local contribution. The dependency of such individuals and agencies on government at that time stood at about 85% of running cost of various institutions schools.

In order to maintain adequate distributions of education facilities and minimize the cost of running schools, and ensure that schools which are in effect financed by the people and managed by their accredited representative will more readily provide stability satisfy the people’s basic education and national needs comber sectionalism, religious conflicts and disclosed to the cause of a united Nigeria the then east central government (now Enugu state) thought it wise to take over the control and management of schools in 1970 by establishing a board (state school board and divisional school board). The Edict, No.2 of 1971 of east central state public education transferred and vested to the state all voluntary agencies and private shools. The Edict created a state school board. The state schools board had the following objectives. 1. Management of all post primary schools/institutions. 2. Appointment, promotion, transfer and discipline of teachers in post primary schools. 3. Consulting with and advising the ministry of education upon such matters as connected with education policy, theory and practices as it deems fit and upon any question referred to it by ministry. 4. Co-ordination of the activities of provisional boards, it is important to note that Chief J.M Echere was the chairman of state schools management board.