1.2 Statement of the Problem
Control of public finance is very important to public governance. That is why power over public finance is enshrined in the Nigerian Constitution. Accountability reflects the need for government and its agencies to serve the public effectively in accordance with the laws of the land. This increase in activities has brought with it an increased demand for accountability of public officers who manage these activities of the public. Achua (2018) says “serious consideration is being given to the need to be more accountable for the often vast amounts of investment in resources at the command of governments, which exercise administrative and political authority over the actions.