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The Role of Forensic Accounting in Reducing Fraud in Public Health Budgets: A Case Study of Keffi Local Government, Nasarawa State

  • Project Research
  • 1-5 Chapters
  • Abstract : Available
  • Table of Content: Available
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  • NGN 5000

Background of the Study

Public health budgets in Nigeria are critical to ensuring that citizens have access to adequate healthcare services. However, mismanagement and fraudulent practices have been persistent problems in the management of these funds. In particular, corruption, embezzlement, and financial misreporting undermine the effective use of funds, leading to inadequate healthcare delivery. Forensic accounting, with its focus on detecting fraud and ensuring accountability, is an essential tool for improving transparency in public health spending.

This study explores the role of forensic accounting in reducing fraud within public health budgets in Keffi Local Government, Nasarawa State. It assesses how forensic accountants can apply investigative techniques to monitor health-related expenditures, identify fraudulent activities, and improve accountability in the management of public health funds.

Statement of the Problem

Despite significant government allocations for public health services, fraud and financial mismanagement remain widespread, undermining efforts to improve healthcare in local communities. This study aims to investigate how forensic accounting can help detect and prevent fraud in public health budgets, ensuring that funds are used effectively for the benefit of citizens in Keffi Local Government.

Aim and Objectives of the Study

1. To assess the role of forensic accounting in reducing fraud in public health budgets in Keffi Local Government.

2. To identify the techniques used by forensic accountants in detecting fraudulent activities within public health budgets.

3. To explore the challenges faced in implementing forensic accounting practices to monitor public health funds in Keffi Local Government.

Research Questions

1. How does forensic accounting contribute to reducing fraud in public health budgets in Keffi Local Government?

2. What forensic accounting techniques are most effective in identifying fraud in public health budgets?

3. What challenges are encountered in using forensic accounting to monitor public health budgets in Keffi Local Government?

Research Hypotheses

1. H₀: Forensic accounting does not significantly reduce fraud in public health budgets in Keffi Local Government.

2. H₀: Forensic accounting techniques are not effective in identifying fraudulent activities in public health budgets.

3. H₀: There are no significant challenges in implementing forensic accounting in the monitoring of public health budgets in Keffi Local Government.

Significance of the Study

This study will provide useful insights into how forensic accounting can be applied to reduce fraud in the management of public health budgets. It will help policymakers, auditors, and local government officials in improving financial transparency and accountability in healthcare spending.

Scope and Limitation of the Study

The study will focus on the public health budget within Keffi Local Government, Nasarawa State. Limitations include the potential difficulty in obtaining comprehensive financial records and the challenges in measuring the impact of forensic accounting on fraud reduction.

Definition of Terms

• Forensic Accounting: The application of accounting principles to investigate financial fraud, mismanagement, and other irregularities.

• Public Health Budget: The allocation of government funds for health services, infrastructure, and programs.

• Fraud: The intentional misrepresentation or misappropriation of financial resources for personal gain

 





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