Background of the Study
Local governments in Nigeria are essential for grassroots development and service delivery. However, the effectiveness of their operations depends significantly on proper financial management and accountability. Public sector auditing is a critical mechanism for ensuring that local governments comply with financial regulations and use public funds efficiently (Eze & Okeke, 2023).
In Enugu East Local Government Area (LGA), cases of misappropriation of funds and non-compliance with financial guidelines have raised concerns about the effectiveness of audit practices. This study examines the public sector audit practices in Enugu East LGA, focusing on their effectiveness in promoting accountability and addressing financial mismanagement.
Statement of the Problem
Local governments in Nigeria often face criticism for corruption, inefficiency, and lack of transparency. In Enugu East LGA, audits reveal irregularities in financial reporting, procurement processes, and resource allocation (Nwankwo & Umeadi, 2024). Despite the presence of audit mechanisms, these issues persist, suggesting gaps in audit practices and enforcement.
The lack of robust public sector audit practices contributes to financial mismanagement and impairs service delivery. This study investigates the challenges and limitations of audit practices in Enugu East LGA and proposes strategies to enhance their effectiveness.
Objectives of the Study
To evaluate the effectiveness of public sector audit practices in promoting accountability in Enugu East LGA.
To identify the challenges faced in implementing audit practices in local governments.
To propose strategies for improving public sector audits in Nigerian local governments.
Research Questions
How effective are public sector audit practices in promoting accountability in Enugu East LGA?
What challenges hinder the implementation of audit practices in local governments?
What strategies can improve public sector audits in Nigerian local governments?
Research Hypotheses
Public sector audit practices significantly promote accountability in Enugu East LGA.
Challenges in audit practices negatively impact their effectiveness in local governments.
Improved audit practices will enhance financial transparency and accountability in local governments.
Scope and Limitations of the Study
This study focuses on public sector audit practices in Enugu East LGA, analyzing their impact on accountability and financial management. The study is limited by potential restrictions in accessing audit reports and financial records.
Definitions of Terms
Public Sector Audit: The examination of public sector financial records and operations to ensure compliance with laws and proper use of resources.
Accountability: The obligation of government officials to justify their use of public funds.
Local Government: The administrative body responsible for managing public affairs at the grassroots level.
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Chapter One: Introduction
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