The Public Accountant In The Implementation Of Accountability, Probity And Transparency In The Federal Civil Service

The Public Accountant In The Implementation Of Accountability, Probity And Transparency In The Federal Civil Service

Abstract

This exploration work is designed to achieve the specific ideal of examining the degree of perpetration of responsibility, probity and translucency in the public sector especially in the state and civil civil service. The literature review helped to ascertain other pen’s view concerning the subject under study which explains how public accountant were suitable to use judiciously the allocation made to them. The data used for this exploration work was collected from primary source, using questionnaire. Against the background, inestimable and dependable discoveries were made. Eventually the exploration recommended that the institute of chartered accountant of Nigeria and other affiliated account training bodies should live to their liabilities toward icing that their members maintain the ethics of the profession and law of conduct in practice. And also the use of share system in the civil civil service employed should stop.

Chapter One

Preface

Background of the Study

Corruption and sacking of public storeroom was a major problem in the public sector account report from office of statistics Lagos show that our account records are balanced in arrears and our fiscal records are hardly balanced daily, daily, daily, partial-monthly and monthly base as applicable. This was substantiated by Chief Olusegun Obasanjo during his first maiden address to the nation incontinently he was sworn in as the chairman of the Federal Republic of Nigeria on the 29th day of May. He stressed that responsibility, probity and translucency has suffered a lot set- back especially in the civil service. He thus suggest that of the stylish ways to exclude this ill in Nigeria public service are

i. The effective use of public

ii. The use of effective council

iii. The effective perpetration of government programs and programmes.

iv. The effective use of adjudicators of the civil democracy of Nigeria among others.

He thus concluded by saying “ When we consider how the public account and auditing can grow and develop, we’re concerned not only with helping the public accountant or the adjudicator fill their position, but also with helping the whole frugality and the association structure grow and develop ”( Obasanjo).

The conception should thus make it wise for us to look more nearly at the relationship between Nigeria and other countries of the world. And for Nigeria to be honored as a loose – free frugality, the account profession must be in a position to balance the fiscal records of the civil government daily, daily, yearly, daily, partial time or monthly base. This is because members of the public and the transnational community want to see result, see the frugality growth and the profession produces the final affair.

The same goes for other angles of the frugality as indicated over. The military system administration should be thrown to the winds as we’ve evolved republic like other advanced countries of the world similar as United States of America, United Kingdometc.

It was in an attempt to dissect the significance of the chairman’s address on the 29th May, 1999 that this content “ The impact of public accountant in the perpetration of responsibility, probity and translucency, in the civil civil service ” comes to mind.

Statement of Problem

Public sector account in a loose society is a veritably big problem to the frugality of the nation. This is because the fiscal records don’t reflect the true and fair view of the account records. thus lots of collaboration in the application of the public finances to the extent that fund allocated through periodic for the public( government) income and expenditure are at times late. What ever is the position with dateless of delivery, these diversions aren’t delved to insure prompt remedial action which willre-direct andre-orientate plans towards calculated situations. Another short incoming is the trouble to continually of product of good accountant who’ll replaced aged retiring hands. This system for a number of factors like shy architectures( for illustration, training accoutrements , computers, library installations etc) necessary for similar programmes. This point drives to a large extent from the veritably poor and unrealistic in form of payment. Public accountant are placed on government determined payment scales unlike their professionals chartered counterparts whose freights for auditing and other professional services rendered are tone determined. The recrimination of the anteceding deliberation is that while a professional body like institute of chartered accountant and its colorful programmes aimed at covering more nearly the class of their counterparts in the government employment are inadequately taken care of.

Another failing is the share system in the civil service. The share system has introduced medium and unethical practices in the account profession. In a shot to fill in vacant positions in the civil civil services, utmost of the unqualified labor force( substantially from certain ethnical group of the country) are employed to the detriment of the job, hence giving loopholes for embezzlement and fiscal misappropriation. graces were thrown to the winds. In all this, helped the directors and some members of the society to look down on the accountant as bare “ house helps ” and “ rubber stamp ” in the system.

Exploration Questions

1. In what way has the perpetration of responsibility translucency and probity affected the civil civil service?

2. What are the stylish ways to ameliorate on responsibility translucency and probity in Nigeria frugality?

3. What are the factual part of the public accountant in the perpetration of responsibility translucency and probity?

4. Is the public accountant in collaboration with their principal superintendent in the judicious application of all allocation made from the budget?

The objects of the Study

To determine the degree of perpetration, of responsibility, translucency and probity in the public sector especially in the state and civil civil service.

ii. To determine the stylish way to ameliorate on responsibility, translucency and probity in Nigeria frugality.

iii. To determine whether public accountant in collaboration with their principal superintendent use judiciously all the allocations made from the budget.

Statement of Hypothesis

Ho Public accountant in collaboration with their directors( including headliners) don’t use judiciously all the allocations made available to them.

HI Public accountant in collaboration with their directors( including headliners) use judiciously all the allocation made available to them.

The testing of the thesis can be called out through the use of the draft of the civil government of Nigeria 1999, a time 2000 budget estimate on intermittent and capital expenditure using concinnity academy’s allocation in the south- east geo- political zones on labor force cost and overhead cost independently. A study carried out shows that a total sum of one hundred and fifty million, six hundred and fifty thousand and twenty four naira() was allocated to the ten( 10) concinnity seminaries in the south east geo- political zone in 1999 as against one hundred and seventy six million and seventy two thousand five hundred and eight naira() in time 2000. Yet each of this seminaries had one problem or the other in the payment of preceptors and non tutoring staff hires and allowances as at when due.

In overhead cost, a total sum of fourteen million seven hundred and twenty two thousand two hundred and twenty two kobo() was allocated in 1990 as opposed to seventeen million and thirteen thousand eight hundred and eight kobo(). In the time 2000( reference table C and D in chapter four) but this exploration discovered that utmost of the staff who were engage in sanctioned trip to their headquarters haven’t entered their duty stint allowances and other claims on flimsy reason that finances weren’t available.

Significance of the Study

This study will be of immense help to the policy makers in the civil civil service of Nigeria who’ll be suitable to know and assert the acceptable part of the public accountant in the service with a view to showing up the programmes of responsibility, probity and translucency of the present administration. “ Nigeria ” for the purpose of this paper means “ the civil democracy of Nigeria including any area outside the territorial waters of the civil democracy of Nigeria which in agreement with transnational law has been or may henceforth be designated under the laws of the civil democracy of Nigeria concerning the international shelf as an area within which the rights of the civil democracy of Nigeria with respect to the ocean- bed and topsoil and their natural coffers may be exercise ” constitution of the civil democracy of Nigeria( 1999).

The policy makers should see the public accountants as playing the part of a trainer who exposes the chops and tactic and allows the players to play the game. This is because in everything an individual or a group of individual in varying professions do, there’s a reason and purpose. For illustration, in a private association this reason or purpose is appertained to as an objective or thing. thus, government( public service) whose realm of operation is popularly appertained to as the public sector has as its ideal the governance of her people. This implies the tremendous liabilities to grannies coffers and allocates same towards fostering economics growth and perfecting the standard of living of the citizens of the nation. Again government is empowered by the laws of the land( constitution) to engage in contractual arrangement for the purpose of adding the coffers available to her in order to meet the demand of governance, since its holds the wealth of her nation in trust for that nation. To this extent, the government of a nation owns her citizens the duty to regard for the stewardship in the effective disposition of the coffers entrusted to her( this is responsibility).

For the government or the public sector to discharge her responsibility or stewardship effectively, there’s the need to maintain proper records of the value of all programmes, conditioning and services synthesize and dissect the effect of government fiscal sale, classify, epitomize and communicate similar information for purposes of unborn decision making or assessment of performance.

Compass Of The Study

This study attempts to establish whether the directors of department use judiciously all the allocation made available to them or not, and to examine the impact of public accountant in the perpetration of responsibility, translucency and probity.

Limitations of the Study

In the course of this study, the experimenter encounter some problems.

originally is the problem of data information, gathering data for this study was relatively problematic.

Secondly the issue of shy fiscal exacerbated the veritably problem encountered by the experimenter.

Eventually, time was a limited factor, it’s veritably tasking combining classroom conditioning with giving to the field to collect information for the exploration work.

Delineations of Terms

Probity Moral integrity, absolute moral correctness.

translucency The quality or state of being transparent.

Responsibility Responsible to notoriety or for commodity.

Meritocracy A social system that gives occasion and advantage to people on the base of their capability rather than their wealth or senility.

drum- gods notoriety frequently in a position of minor authority who’s regarded as carrying in a tone important over bearing way.

Facet The part of possible aspect of commoditye.g. an important aspect of our work.

Mediocrity A quality that’s acceptable or respectable, but not veritably good.