A RESEARCH ON THE CAUSES OF INFANT MORTALITY RATE IN GOVERNMENT OWNED HOSPITAL IN ETSAKO WEST LOCAL GOVERNMENT AREA (A CASE STUDY OF AUCHI CENTRAL HOSPITAL)

TABLE OF CONTENTS

TITLE PAGE --------------------------------------------------------- i

CERTIFICATION  -------------------------------------------------- ii

DEDICATION  -------------------------------------------------------iii

ACKNOWLEDGEMENT -------------------------------------------iv

TABLE OF CONTENT ----------------------------------------------vi

ABSTRACT ------------------------------------------------------------ix

CHAPTER ONE

1.0   INTRODUCTION ---------------------------------------------------1

1.1   BACKGROUND OF THE STUDY--------------------------------1

1.2   STATEMENT OF PROBLEM -------------------------------------3

1.3   AIMS AND OBJECTIVES -----------------------------------------3

1.4   SIGNIFICANCE OF THE STUDY --------------------------------4

1.5   LIMITATION OF STUDY -----------------------------------------4

1.6   DEFINITION OF TERMS-------------------------------------------5

CHAPTER TWO

LITERATURE REVIEW -----------------------------------------------7

2.0   INTRODUCTION ----------------------------------------------------7

2.1   NATURE OF DEMOGRAPHY -------------------------------------7

2.2   MORTALITY ANALYSIS  ------------------------------------------9

2.3   INFANT MORTALITY ----------------------------------------------12

2.4   CAUSES OF DEATH ------------------------------------------------15

2.5   THE LIFE TABLE -----------------------------------------------------17

CHAPTER THREE

3.0   RESEARCH METHODOLOGY ---------------------------------------20

3.1   SOURCES OF DATA COLLECTION ---------------------------------20

3.2   CYCLICAL VARIATION ------------------------------------------------21

3.3   IRREGULAR VARIATION ---------------------------------------------22

3.4   SEASONAL VARIATION -----------------------------------------------32

3.5   TIME SERIES MODEL ---------------------------------------------------32

3.6   ISOLATING THE TREND -----------------------------------------------25

3.7   MOVING AVERAGE -----------------------------------------------------25

CHAPTER FOUR

4.0   DATA PRESENTATION AND ANALYSIS--------------------------27

4.1   DATA ANALYSIS --------------------------------------------------------31

4.2   CHART ANALYSIS ------------------------------------------------------37

CHAPTER FIVE

5.0 SUMMARY OF FINDING, CONCLUSION, AND ------------------43  RECOMMENDATION --------------------------------------------------------43

5.1 SUMMARY OF RESULTS ----------------------------------------------43

5.2 CONCLUSION ------------------------------------------------------------44

5.3 RECOMMENDATION ---------------------------------------------------44

      REFERENCE ---------------------------------------------------------------47

                                           

ABSTRACT

This project work is generally limited to infant whose death were recorded at the central hospital of Auchi, Etsako west local government area, Edo state. Mortality role of infants is the death of infants between the ages zeo to four years 0-4. There are other indirect ways of obtaining information on death (mortertality) rate. Demographic study of infant mortality rate is what this project work focuses on and the demographic study of infant mortality incudes CRUDE DEATH RATE (C.D.R) and AGE SPECTFIC DEATH RATE (A S D R) and the respective chart (Barchart/mulitiple chart) analysis.

CHAPTER ONE

1.0                                                                                            INTRODUCTION

1.1     Background Of The Study

          The idea of data collection on birth in Nigeria started in 1863 with the promulgation of ordinance No21 that made provision for the census in Lagos colony. The registration of this event however started in 1892 and it success triggers the expansion of the programme by the government in villages bordering the colony including wary in 1903 and calaba in 1904

          This project work is aimed at studying the time series on infant mortality rate in government owned hospital Auchi, Edo state from 2008/2011. This will enable us to know the trend of infant death whether it is on the increase or decrease Adequate and reliable compilation and measurement of mortality requires that the concepts of life and death be given formal and appropriate definition. The question ‘when does life begin and end’? Now probes our mind for statistical purpose. Three complimentary and mutually exclusive categories will be identified and studied. There are live birth, death and fated death.

          The number of deaths in a particular situation or period of time e.g. infant mortality rata, which is the numbers of babies that die at or just after birth.

          According to the united nations (UN) 1995, life birth is the complete extraction of a product of conception irrespective of period of pregnancy which after such separation, breath shows an evidence of life, such as breathing of the heart, possession of the umbilical cord or definite movement of voluntary muscles whether or not the umbilical cord has been cut off (if the placenta  is still attached to each product of such birth) is considered as life born. The infant mortality is one of the most important indicators of human development. According to development report 1999, publication of the united nation development program ‘The infant mortality rate is defined as the age of nor years times 1000’ in others words, that infant mortality is the numbers of infants per 1000 life birth that are expected to die before, the end of the first year of life.

          One of the advantages of using infant mortality as an indicator of human development is that it illuminates mush of what other traditional indicators such as per capital income and GNP seems to obscure.

          Basically, women need to take proper care medically during pregnancy and also a newborn infant needs adequate care after delivery. This is being done in hospitals and hearth care service  centers. Hence, the need to carry out analysis on   the rate of infant mortality becomes an enessentiality in Auchi central hospital.

          The statistical tool for analysis in this work is time series analysis. The knowledge obtained from past and present attainment of data will used to predict what will happen in the future to compare the rate of change of infant mortality rate

1.2 STATEMENT OF PROBLEM         

          Mush has been discussed about infant mortality rate some people have the belief that there is a relationship between birth and death while some others, are of the belief that these is no relationship existing between them. The study, however, is aimed at knowing the trend of infant mortality rate.

1.3 AIMS AND OBJECTIVE OF THE STUDY

          The aims and objective of this study are as follow.

1.     To get a better understanding of the trend pattern of infant mortality rate and life birth in Auchi community

2.     To know it the rate of infant mortality in the central hospital, Auchi is on the increase or decrease.

3.     To help make appropriate recommendation based on the findings and analysis made.

4.     To test for relationship between mortality rate and life birth

1.4 SIGNIFICANCE OF THE STUDY 

          The significance of the project is to educate women on the need to take this antedated check up regularly and sequentially, so as to receive professional advise on how well to stay healthy and prevent any form of loss of baby and such occasions incidental there off.

1.5 LIMITATION OF THE STUDY

          Some constraints were faced or encountered by the researchers during the cause of caring out his research. Financial needs to the study was a major factor e.g. cost of transportation to the field chosen as case  study was in undoubted on the high side. Time constraints was another major factor. Also, the respondent may sometimes not  available to provide answers to relevant question and this may either make the researcher wait for some time or make a revisit. Collecting reassembling the data another headache too. Although, the management was friendly, still it was not easy coping with some of them.

1.6 DEFINITION OF TERMS

I. Post-Natal Death: This is the death that occurs to children at four weeks through fifty one weeks of ages, or one month through eleven months of age.

ii. Fatal Death: This refers to the number of death that occurs among the population of a given geographical area during a given period per 1000 of the total birth (life birth plus fatal death). It is also prior to complete expulsion or extraction of foetus from its mother (a product of conception) irrespective of the duration during the pregnancy.

iii. Birth Rate: This is the number of birth per thousand of the population for a given year. It is normally crude (undefined), because it summarizes all the relevant of time series data is for the prediction of future phenomena that may/are likely to occur if certain condition are not met.

                COMPONENTS OF TIME SERIES ANALYSIS

        There are four major components viz

i.    Secular trend

ii.   Cyclical variation

iii.  Seasonal variation

iv.  Irregular variation

 

CHAPTER TWO

LITERATURE REVIEW

2.0 INTRODUCTION  

          In this nature, a researcher is bound to look out for necessary and available reading materials .in searching for literature on the subject topic infant mortality rate, the researcher found that library shelves and some relevant offices are gradually increasing stock of comments accounts and reports on t his important issues. The researcher is therefore  prompted to review some of the existing literature in orders to add colour and beauty to the research topic.

2.1 NATURE OF DEMOGRAPHY  

          Demography, according to the oxford advanced learners Dictionary ‘is the scientific study of the changes in numbers of birth disease, death etc. in a community over a period of time’ demography is a science of population. It has been defined as the natural and social history of the human species or the mathematical knowledge of population of this general changes and their physical, civil, intellectual and moral conditions.

          According to Dudley kirk (1942) the word demography was apparently first used by Achilles Galiard in clement Destatigue Human, demographic compare in1853 its great origins are Demos (people) and Grappling (to draw osr describe). This hence, talked about people or population and how they are being represented or described. With this, Disk arrived at a definition of demography as the ‘quantitative study of human population’

          The narrow sense is that of formal demography which is concerned with size, distribution structure and changes of the population. The size is the total number of persons constituting the population. Distribution relates to the arrangement of the population. In space at a given time i.e. geographically. Structure relates to the distribution of the population among its sex and age grouping. change refers to growth or decline of total population or one of it structural units. The components of change in the total population are birth, death and migration. Migration includes both emigration and immigration. While in the broader sense demography includes additional characteristics of the unit i.e. ethnic social and economic characteristic. Demography basic materials are censuses vital statistics and increasing sample survey. 

CHAPTER FIVE

1.0   SUMMARY OF RESULT, FINDING, CONCLUSION AND     RECOMMENDATION

1.1   SUMMARY OF RESULT

The term infant mortality rate has been defined as the death rate during the first year of life. It is the death of infant between the Age Zero to Four Years (1-4) Years per thousand population.

The rate of infant death below 10-100 is considered as low rate while rate ranging between 100-200 per thousand population is considered as medium. And infant death rate above 200 per thousand population is considered very high rate.

In this research work, it was shown that the average crude death rate of infants for a period of four years was 7.76 which is approximately 8 infant per thousand of the population and the rate is low. The Age specific death rate (A.S.D.R) for the four years for age  <1 12="" 14.11="" 14="" 2008="" 7.76="" 8="" age="" approximately="" average.="" average="" c.d.r="" crude="" death="" for="" four="" highest="" infant="" is="" nbsp="" o:p="" of="" on="" per="" population="" rate="" specific="" the="" thousand.="" thousand="" was="" which="" while="" with="" year="" years="">

1.2   CONCLUSION

From the result obtained in this research, it could be deduced that the infant mortality rate is moderate because it falls between the range 10-100 infant per thousand. Although the rate of infant mortality was 4 per thousand in 2010. This indicates that drastic measures were employed by the Auchi Central Hospital totally reduce the infant mortality rate record of 2009 in 2010. This shows that there was an efficient and effective health case services in 2010 compared to the previous year. 

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Firstbank of Nigeria

3082143955

Name: Shallom Odion Egbon

CAUSES OF STRESS AMONG BANK WORKERS

TABLE OF CONTENT

Cover page                                                                                      i

Certification                                                                                    ii

Dedication                                                                                       iii

Acknowledgement                                                                          iv

Table of content                                                                              v

Abstract                                                                                           vii

CHAPTER ONE

Introduction

1.1    Background of the study

1.2    Statement of problem

1.3    Research question

1.4    Research hypothesis

1.5    Purpose of the study

1.6    Scope of the study

1.7    Significance of the study

1.8    Limitation of the study

1.9    Definition of terms

CHAPTER TWO

          Literature review

2.1    Introduction to the study

2.2    The concept of stress

2.3    Causes of stress

2.4    Effects of stress on worker

2.5    Management of stress

CHAPTER THREE

3.1    Research Design

3.2    Population of the study

3.3    Sample and Sampling Technique

3.4    Design synthesis

3.5    Instrumentation / Material

3.6    Method of collection / Analysis

CHAPTER FOUR

4.1    Presentation of Data 

4.2    Analysis of data

4.3    Interpretation of data

4.4    Discussion

CHAPTER FIVE

Summary of Findings, Conclusion, Recommendations and Suggestions for further research

4.1    Summary of finding

4.2    Conclusion        

4.3    Recommendations

References

ABSTRACT

This study examines the cause of stress amongst bank workers in First bank (Nig) l.t.d. it is the contention of this study that stress is an inevitable phenomenon in the life of any modern organization.

Stress can have overall performance of the organization. It is as a result of this that organization must ensure that stress s well managed by providing different means of coping with it. In this study such factors like dissatisfaction with the boss leadership style, the nature of the work done by the workers, the group a worker with the level of confidence of the worker and the general working atmosphere are found to be positively related to stress propensity. Based on this, such recommendations like sending managers and supervisors on courses on human relations, providing a congenial working atmosphere and enriching the job done by the workers are made. The research concludes will drastically help to reduce the possibilities of stress in organization.

CHAPTER ONE

INTRODUCTION

1.1             BACKGROUND OF THE STUDY

The impact of stress on people has its roots n medicine and specifically, the pioneering work of style that is often regarded as the father of stress. In his research for a new sex hormone, he serendipitously discovered that tissue damage s a non-noxious stimuli. seiye (1950) , called this phenomenon the general  adaptation syndrome (gas) and a decade later he introduced the form stress in his writings.

    Everybody has it, everybody talks about it, yet few people have taken the trouble to find out what stress really is. Nowadays, we hear of great deal at social gatherings about the stress of executives’ life, retirement, exercise, family problems, pollution, air traffic control or death of a relative. But how many of these defending their strong conditions about these matter with heated arguments have bothered to learn the scientific meaning of stress and the mechanism of its workings?

    Most people never wondered whether there is a difference between stress and distress. The word “stress” like “success” “failure”, “happiness”, means different things to different people so that managing it is extremely difficult, although it has become part of our daily vocabulary. Is stress merely a synonym for distress? S effort, fatigue, pain, fair, the need for concentration. Limitation of censure, the loss of blood or even an unexpected great success which requires complete reformation in one’s entire life.

    The answer is yes and no that is, what makes management of stress so difficult. Every one of these conditions produces stress, but none of them can be signed out as being “it” since the word applied equally to all others. If we want to use the laboratory as to what it has taught us about stress in formulating our own philosophy of life if we want to avoid bad effect and yet be able to enjoy the pleasure accomplishments, we have to learn more about the nature and mechanism of stress.

1.1                STATEMENT OF PROBLEM

Organizations are established to achieve certain objectives. For the organizations to be able to achieve ts objectives, people are put in optimal performance that the organizational goals will be achieved.

                  One of the factors that can prevent an organization from achieving its objectives is stress. This is because stress among workers can make them not to put in their best performance in the organization and such a situation can adversely affect the overall performance of this, that the study examined the cause of stress among bank workers, with a focus on First bank plc, sapele, sapele local government , Delta state.

1.2             OBJECTIVE OF THE STUDY

The study hopes to achieve the following objectives:

a)  To look at the nature and patterns of stress in banks.

b) To look at the causes of stress among banks workers.

c)   To look at effects of stress on bank workers

d) To identify the various ways stress can be managed in organization

e)  To improve people understanding of stress as a phenomenon n modern organizations.

1.3             SIGNIFICANCE OF STUDY

The significant of this study is in two folds; the practical significance and the theoretical significance.

     To aid the researcher in the course of the study, the following hypotheses are postulated.

Ho:   Stress is not a major cause of employee turnover

Hi:    Stress is a major cause of employee turnover

1.1             DEFINITION OF TERMS

For ease of understanding and use of some of the technical related terms use in this study, the following definitions have being given:

a) Stress

Stress is an infective an unhealthy reaction to change. Stress describes a force, which affects human beings physically, mentally, emotionally, socially and spiritually. It is a set of circumstances under which individual cannot respond adequately to an environmental stimuli. Stress involves a stress or a stress response.

 CHAPTER TWO

LITERATURE REVIEW

Management of stress has been very topical in all human endeavors. Researchers have tremendously contribute to the existing literature in the various debate, workshops, campaign with a view to understanding the concept it causes management e.t.c. for this researcher has selectively reviewed related areas to this study.

2.1 THE CONCEPT OF STRESS

               The Longman Dictionary defined stress as: Continuous feelings of worry about your work or personal life that prevent you from relaxing”

                Stress is also defined as a set circumstances under an individual cannot respond adequately or instrumentally due to environmental stimuli or can so respond only at the cost excessive wear and tear on the organization. For example, chronic fatigue, tension, worry, physical damage, nervous breakdown or loss of self – esteem. Stress is therefore a rational concept, since it involve factors in the environments are stressful for all or most person; and some persons are highly susceptible to stress in almost any environment. But those extremes. It is the particular matchup between certain characteristics of the environment and certain in individuals or certain individual attributes that produces stress.

          Beachor and Newman (1978) see job stress as a condition arising interaction of people and force them to deviate from their normal functioning.

          It is as a result of this that Wencerich and Matteson (1980) defined stress simply as the interaction of organism with the environment they accordingly gave a more detailed working definition of stress as “an adaptive response, mediate by individual characteristics and/or psychological process that is a consequence of any external, situation or event that place physical and/or psychological demands upon a person”

          From the forgoing discussions, the research is of the view that stress is boredom and fatigues arising from the engagement of an individual in a particular job. It arises due to lack of rest, recreation or job satisfaction.

2.2     THEORIES OF STRESS

Hans Selye, the Canadian endocrinologist and psychologist, has since the mid 1930’s given the concept a wide currency through an extensive series of papers and books ( C.F Selye, 1950 1951-56, 1969). He describes his work as an extension of the Bemard cannon concepts of adoption and homeostasis and sees stress as the state of the organism, the following failure of the normal homeostatic regulatory mechanisms of adaptation. Stress is manifested through the symptoms of a general adaptation syndrome includes (G.A.S), a name chosen deliberating to emphasize the ink.

The general adaptation syndrome includes three stages, the first of which is the alarm reaction. This represents a temporary impairment of physiological functioning, often manifested by headaches, fever, fever, or other symptoms. In this stage, the defenses of the body are allied and consolidated. In the second stage, if stress continues above certain level, the stress, in the third and final stage – exhaustion or collapse or even death.

b) Satisfaction

This is that contentment a worker drives from doing a particular job. Subjectively, satisfaction is the joy, which the workers derive from a given situation. Objectively, it can be measured in terms of the differences between what the employees expect from the service rendered and what he actually receives.

CHAPTER FOUR

DATA PRESENTATION AND ANALYSIS

4.1 INTRODUCTION

          A significant level of 5% is often chosen in hypothesis testing because it shows a minimal probability of committing type-one-error that is reflecting null hypothesis.

          The Chi-square value can be found in the table of Chi-square distribution as soon as the appropriate degree of freedom for this is found.

4.2   TESTING OF HYPOTHESIS

          Question 1 of the personal interview was used in the testing of hypothesis to know the level of stress among bank workers.

1        Is there any stress among the bank workers?

          Yes or No response was expected

Table 1

	No. of Response	% of Response
Yes	50	100%
No	-	-
Total	50	100

Source: Field Survey 1998

               The above show that 50(100%) agreed that there is stress among bank workers

Null Hypothesis (Ho)

      That there is no stress among the bank workers.

Alternative Hypothesis (Hi)

      That there is stress among the bank workers.

Decision: Accept Hi (Alternative Hypothesis)

CHAPTER FIVE

SUMMARY OF FINDINGS, CONCLUSIONS, RECOMMENDATIONS AND SUGGESTION FOR FURTHER RESEARCH.

5.1 SUMMARY OF FINDINGS

From the analysis of data in the study, the findings of this study are summarized as stated below

i.       There is a positive relationship between the nature of the work a worker does in the organization and the propensity to stress. Thus if the job is too demanding on the other hand, if the job is low a worker’s capacity, he may develop stress.

ii.     There is a positive relationship between workers dissatisfaction with boss leadership style and propensity to stress. That is, if the workers are dissatisfied with the leadership style of their boss, such dissatisfaction can be stress producing in the working place.

iii.     There is a positive relationship between the group a worker works with and the propensity to cohesive group will be less prone to stress than the worker working in a lowly cohesive group.

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Firstbank of Nigeria

3082143955

Name: Shallom Odion Egbon

AN EVALUATION OF PUBLIC SECTOR ACCOUNTING IN NIGERIA LOCAL GOVERNMENT COUNCIL (A CASE STUDY OF ETSAKO WEST LOCAL GOVERNMENT COUNCIL, EDO STATE)

TABLE OF CONTENTS

Title Page………………………………………………i

Certification……………………………………….......ii

Dedication……………………………………………..iii

Acknowledgement……………………………………..iv

Abstract………………………………………………...v

Table of Content………………………………………vi

CHAPTER ONE: INTRODUCTION

1.1 Background to the Study…………………………..1

1.2 Statement of the Study………………………….....3

1.3 Research Questions………………………………..4

1.4 Objective of the Study…………………………….4

1.5 Statement of Hypothesis…………………………..5

1.6 Significance of the Study………………………….6

1.7Scope of the Study…………………………………7

1.8 Limitation of the Study……………………………8

1.9 Definition of Related Terms………………………9

CHAPTER TWO: REVIEW OF RELATED LITERATURE

2.1 Introduction……………………………………....10

2.2 An Overview of the Historical Development of Local Government in Nigeria……………………………….11

2.3 Characteristics of Public Sector organization Compared to Private Sector Organization………………………….18

2.4 Definition of Local Government…………………18

2.5 Financial Process…………………………………21

2.6 The Budgetary Procedures of Local Government…………………………………………..22

2.7 Internal Control…………………………………..41

2.8 External Audit..…………………………………..45

2.9 Auditor-General for the Federation………………46

Abstract

This study has been carried out to critically analyse and evaluate the system of accounting in Nigeria Local Government Councils of Edo State. This project work was necessitated by the which the local government play in the development of the grassroots socially, economically and politically. In so doing, the researcher used both primary and secondary methods in collecting in Etsako West Local Government Council. Both questionnaires and interview method were used while other data were collected from textbooks, journals, and magazines of related literatures to government accounting in Nigeria Local Government. However, from the result of the findings and conclusion, it was observes by the research that the accounting system of Etsako West Local Government fell short of been effective. As a result of this, Etsako West Local Government has been be caught in the cobweb of inadequate functions and powers, inadequate finance, low administration, inefficiency and poor budgetary control. In spite of that, the research did make some reaching and clear recommendation, which if adopted will greatly solves some of these problems in the government council.

CHAPTER ONE:

INTRODUCTION

1.1   Background to the Study

Nigeria as a nation consist of  three level of government  that have interest in the public sector accounting, therefore, the status and power of these government are dearly defined by the constitution of the federal republic of Nigeria. Included in the government are; Federal, State and Local government. The local government is regarded as the third tier of the aforementioned levels of government and it is essential in the development process of any country like Nigeria. This entails such as provision of social welfare services, provision of community mobilization, maintenance of local markets and road etc.

Okhaide (2001, P.1) Opined that the United Nation Office for Public Administration (UNOPA) defined local government as “a political subdivision of a nation or (in a federal system), state which is constituted by law and its substantial control of local affairs including the power to oppose, take and to employ labour for prescribed purpose”

The state governments have a considerable power over their local government councils. The financial regulation in which the local government applies in the preparations and presentation of their account are formulated by the relevant statutes.  

Financial regulations provide a basis for internal control and external accountability. Nevertheless, the question which has frequently arisen in the issue of local government is not really living up to expectation in the eyes of the common man and government. One more aspect that has drawn the attention of the researchers has been the allege lack of finance.

To a great extent, local government has been identified as a catalyst of any country such as Nigeria. But these councils have been entrapped in an uncoil cycle of poverty in Nigeria local government administration.

Johnson (1995, P.197) attributed these as inadequate funds, embezzlement, shortage of trained personnel, poor infrastructure, illiteracy among councilors, bribery and corruption, favoritism and nepotism, poor collection method of taxes and poor communication system.

In addition, the system of accounting, auditing and control in Nigeria local government dearly leaves much to be desired. These local government hardly know of any form of audit other than those performed periodically by officials of state government. This audit exercise came up infrequently and when conducted are done unprofessionally.

In view of these clear deficiencies in local government councils, this research will provide a deliberate attempt to approach these questions with a view to taking a stand on some critical issues and making recommendations on how to improve on the system of accounting used by the local government.

1.2   Statement of the Problem

Accounting in the public sector was necessitated by the need to collect and disburse funds for the need of government;

1.            Is there any system of accounting in the third tier of government?

2.    Is there any need for effective and sound system of accounting in the local government councils?

3.         Is local government accounting and financial data useful?

4.    Do public officers at the grassroots level of local government councils given evidence of accountability of their stewardship

5. Is there adequate information useful for the good control and efficient management of government operation?

CHAPTER TWO: LITERATURE REVIEW

2.1   INTRODUCTION

          The essence of this chapter is to review the relevance of public sector accounting as the oldest form of accounting.

          It has been in existence before the emergence of commercial accounting in whatever form, government being in existence and had maintained records of taxes collected, monetarily  or in kind as well as records of how resources had been disposed off treasury.

          Besides, government tends to keep and preserve financial records longer than other entities. Notwithstanding, government accounting has remained in the back wide in scheme of government operation at the local government councils.

          Generally, accounting may has be seen or considered as a process in which transactions and events in an operating entity are recorded for the purpose of accounting and providing financial information essential for good management of activities of such an entity.

          According to Adams (2006, P. 1) Public sector Accounting is “a process of recording, communicating, summarizing, analyzing and interpreting government financial statement in aggregate and in details reflecting all levels of transactions involving the receipt, custody and disbursement of government funds.” The nature of public sector is quite characterized by financial and institutional structures. The federal government either provides services on national basis or redistribution of funds, which are managed on national basis, local government councils receive large proportion of funds in the form of grants from the federal government.

2.2   AN OVERVIEW OF THE HISTORICAL DEVELOPMENT OF LOCAL GOVERNMENT IN NIGERIA

At the end of the Second World War in 1946, British government decided to democratize the existing indirect rule. Before this time, local administration has been on the basis on the British colonial government administrating local communities through local heads of chiefs. This move was necessitated by the realization of British government on the important impact local government has played in making a sense of community obligation and social responsibility, with this move, local government was no longer viewed as a tool for maintaining order but as one of economic and social development at the grass roots, that is, the government of the day was brought closer to the local communities.

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