THE IMPACT OF PUBLIC ACCOUNTANT IN THE IMPLEMENTATION OF ACCOUNTABILITY, PROBITY AND TRANSPARENCY IN THE FEDERAL CIVIL SERVICES
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THE IMPACT OF PUBLIC ACCOUNTANT
IN THE IMPLEMENTATION OF ACCOUNTABILITY, PROBITY AND TRANSPARENCY IN THE
FEDERAL CIVIL SERVICES
ABSTRACT
The central idea of this study was to find out the
impact of public accountants (including bursars of unity schools) in the
implementation of accountability, probity and transparency in the federal civil
service, using the federal ministry of education Abuja as a case study.
In the literature review, a lot of government
publications and other related materials were consulted. This review was able
to define who a public accountant is as well as their role and problems.
A public accountant is a person or employee in the
public sector who works in the accounts division of any government organization
which covers ministry and extra-ministerial department including parastatals at
both state and federal levels. Decree No. 43 of 1988 on professionalism further
divided public accountants into three categories:-
i) The non-professional cadres
covers account officers who rose through the ranks from GL04 to GL14 as their
peak;
ii)
The professional cadre’s covers account officers who pass through the four
walls of tertiary institutions and who read accounts related courses. Their
grade covers GL08.
iii)
Other super professional cadre includes the professors of accountancy in the
universities who is trained in the field.
TABLE OF
CONTENT
CHAPTER ONE
Introduction
1.1 Background of the
study
1.2 Statement of
problem
1.3 Objectives of the
study
1.4 Significance of the
study
1.5
Hypothesis
1.6 Scope and limitations of the
study
References
CHAPTER
TWO
2.1 Literature
review
2.2 Introduction of
accounting
2.3 Meaning of Accountability,
Transparency & Probity
2.4 Importance of Govt.
Accounting to the economy
2.5 Problems of Accounting in
Nigeria
CHAPTER THREE
3.0 Research Design &
Methodolog
CHAPTER FOUR
4.0 Presentation, Analysis &
Interpretation of Data
CHAPTER FIVE
5.0 Finding, Conclusion &
Recommendation
5.1
Finding
5.2 Conclusion
5.3 Recommendation
Bibliography
Appendix I
Appendix II
CHAPTER ONE
INTRODUCTION
1.1
Background
of the Study:
Corruption and looting of public
treasury was a major problem in the public sector accounting. Report from
office of statistics Lagos show that our accounting records are balanced in
arrears and our financial records are hardly balanced daily, weekly, quarterly,
half-yearly and yearly basis as appropriate. This was evidenced by Chief
Olusegun Obasanjo during his first maiden address to the nation immediately he
was sworn-in as the President of the federal republic of Nigeria on the 29th
day of May 1999. He stressed that accountability, probity and transparency has
suffered a lot set-back especially in the civil service. He therefore suggested
that some of the best ways to eliminate this ill in the Nigerian public service
are;
(i)
The
effective use of public accounts;
(ii)
The use
of effective legislation;
(iii)
The
effective implementation of government policies and programmes;
(iv)
The
effective use of auditors of the federal republic of Nigeria among others.
He therefore concluded by saying
“when we consider how the public accounting and auditing can grow and develop,
we are concerned not only with helping the public accountant or the auditor
fill their position, but also with helping the whole economy and the
organizational structure grow and develop” (Obasanjo). The concept should
therefore make it wise for us to look more closely at the relationship between
Nigeria and other countries of the world. And for Nigeria to be recognized as a
corrupt-free economy, the accounting profession must be in a position to
balance the financial records of the federal government daily, weekly, monthly,
quarterly, half yearly or yearly basis. This is because members of the public
and the international community want to see results, see the economy grow and
the profession produce the final output.
The same goes for other facets of the
economy as indicated above.
The
military system of administration should be thrown to the winds as we have
evolved democracy like other developed countries of the world such as United
State of America, United Kingdom etc. It was in an attempt to analyze the
import of the president’s address on the 29th May, 1999 that this
topic, “the impact of accountant in the implementation of accountability,
probity and transparency in the federal civil service” comes to
mind.
1.2
Statement
of the Problems:
Public sector accounting in a
corrupt society is a very big problem to the economy of the nation. This is
because the financial records do not reflect the true and fair view of the
accounting records. There are lots of collaborations in the utilization of
public funds to the extent that funds allocated through the budget are not
properly utilized. The annual for the public (government) income and
expenditure are at times late. What ever is the position with timeless of
delivery, these budget are never reviewed in time and deviations are not
investigated to ensure prompt remedial action which will re-direct and
re-orientate plans towards budgeted levels.
Another shortcoming is the
threat to continually of production of qualified accountants who will replace
older retiring hands. This systems form a number of factors like inadequate
infrastructures (for example, training materials, computers, library facilities
etc) necessary for such programmes. This point drives to a large extent from
the very poor and unrealistic remuneration paid to the practicing accountant in
form of salary.
Public accountants are placed on
government determined salary scales, unlike their professional chartered
counterparts whose fees for auditing and other professional services rendered
are self determined. The implication of the forgoing deliberation is that while
a professional body like Institute of Chartered Accountant and its various
programmes aimed at monitoring more closely the curriculum of their
counter-parts in the government employment are poorly taken care of.
Another shortcoming is the quota
system in the federal service. The quota system has introduced mediocre and
unethical practices in the accounting profession. In a bid to fill in vacant
positions in the federal civil services, most of the unqualified personnel
(mainly from certain ethnic group of the country) are employed to the detriment
of the job, hence giving loopholes for embezzlement and financial
misappropriation. Merits were thrown to the winds.
In fact, meritocracy has given
way to mediocrity. All this, helped the administrators and some members of the
society to look down on the accountants as mere “house helps” and “rubber
stamp” in the system.
1.3
The
Objective of the Study
i.
To
determine the degree of implementation of accountability transparency and
probity in the public sector especially in the state and federal civil service.
ii.
To
determine the best way to improve on accountability, transparency and probity
in Nigeria economy.
iii.
To
determine the actual role of the public accountants in the implementation of
this programme;
iv.
To
determine whether public accountant in collaboration with their chief
executives utilize judiciously all the allocations made from the budget.
1.4
Significance
of the Study
This study will be of immense
help to the policy makers in the federal civil service of Nigeria who will be
able to know and assert the adequate role of the public accountant in the
service with a view to showing up the programmes of accountability, probity and
transparency of the present administration.
“Nigeria” for the purpose of
this paper means” the Federal Republic of Nigeria including any area outside
the territorial waters of the Federal Republic of Nigeria which in accordance
with international law has been or may hereafter be designated under the laws
of the Federal Republic of Nigeria concerning the continental shelf, as an area
within which the rights of the Federal Republic of Nigeria with respect to the
sea-bed and subsoil and their natural resources may be exercised”. Constitution
of the Federal Republic of Nigeria (1999).
The policy makers should see the
public accountants as playing the role of a coach who exposes the skills and
tactics and allows the players to play the game. This is because in everything
an individual or a group of individuals in varying professions, do, there is a
reason and purpose. For example, in a private organization this reason or
purpose is referred to as an objective or goal. Therefore, government (public
service) whose realm of operation is popularly referred to as the public sector
has as its objective the governance of her people. This implies the tremendous
responsibility to grannies resources and allocates same towards fostering
economic growth and improving 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 arrangements for the purpose of increasing the resources
available to her in order to meet the requirements of governance, since it
holds the wealth of her nation in trust for that nation. To this extent, the
government of a nation owes her citizens the duty to account for the stewardship
in the effective disposition of the resources entrusted to her (This is
accountability).
For the government or the public
sector to discharge her responsibility or stewardship effectively, there is the
need to maintain proper records of the value of all programmes, activities and
services, synthesize and analyze the effect of government financial
transaction, classify, summarize and communicate such information for purposes
of future decision-making or assessment of performance.
1.5
Hypothesis
Ho: Public accountants in
collaboration with their directors (including principals) utilize judiciously
all the allocations made available to them.
Hi: Public
accountants in collaboration with their directors (including principals) do not
utilize judiciously all the allocation made available to them.
The testing of the hypothesis
can be carried out through the use of the draft of the federal government of
Nigeria 1999, a year 2000 budget estimate on recurrent and capital expenditure
using unity school’s allocation in the south-east geo-political zones on
personnel cost and overhead cost respectively.
A study carried out shows that a total sum of one hundred and fifty million,
six hundred and fifty thousand and twenty four naira (N150, 650,024.00) was
allocated to the ten (10) unity schools in the south east geo political zone in
1999 as against one hundred and seventy six million and seventy two thousand
five hundred and eighty naira (N176, 072,508.00) in year 2000. Yet each of this
schools had one problem or the other in the payment of teachers and
non-teaching staff salaries 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 naira twenty kobo. (14,722,222,20) was
allocated in nineteen ninety nine as opposed to seventeen million and thirteen
thousand eight hundred and eight naira eight kobo. (17,013,888.80) in the year
2000 (reference table C and D in chapter four). But this research discovered that
most of the staff who where engage in official journey to their headquarters
have not received their duty tour allowances and other claims on flimsy reason
that funds were not available.
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