CHAPTER ONE
1. INTRODUCTION
1. BACKGROUND OF STUDY
There have been case of inadequate and inefficiency on the accountability of public expenditure in our various government parastatals. This is linked to the fact that people who are being entrusted with such funds shows a sort of non-challant attitude towards the performance of their duties. And this on one hand hinder the growth of our various government parastatals since no organization will grow without appropriate of inadequate accountability of public expenditure has gone to the extent of making some organization to fold up owing to the fact that their funds were not adequately managed. It is due to inadequate accountability of public funds that necessitate at times, the checks being out by internal and external auditors at intervals.
These checks being carried out by internal and external auditors, are called auditing and the brains behind these checks are to enable them (Auditors) to find out the extent of accountability if any and how best to control and manage their expenditure. Coupled with the fact that Enugu state education commission, which the researcher has chosen as her case study, is one of the numerous establishment owed and controlled by Enugu state government, there is the need for an in depth study of the commission which then will serves as a sample size for the research when analyzing the findings and making recommendations about public expenditure with special regard to Enugu state. The researcher would in the course of this study strive at finding out the origin of the board, sources of funds to the expend and finally, an attempt would be made to find out if the people entrusted with boards funds maintained adequate account of the money kept under their custody.
1. Historical background of the commission
Prior to the Nigeria. Civil war (1967-1970), the control of schools had been under the control of private individuals and voluntary agencies, the government still paid salaries to teachers and short fall grants to all approved schools based on assumed local contribution. The dependency of such individuals and agencies on government at that time stood at about 85% of running cost of various institutions schools. In order to maintain adequate distributions of education facilities and minimize the cost of running schools, and ensure that schools which are in eect financed by the people and managed by their accredited representative will more readily provide stability satisfy the people’s basic education and national needs comber sectionalism, religious conflicts and disclosed to the cause of a united Nigeria the then east central government (now Enugu state) thought it wise to take over the control and management of schools in 1970 by establishing a board (state school board and divisional school board). The Edict, No.2 of 1971 of east central state public education transferred and vested to the state all voluntary agencies and private shools. The Edict created a state school board. The state schools board had the following objectives.
1. Management of all post primary schools/institutions. 2. Appointment, promotion, transfer and discipline of teachers in post primary schools. 3. Consulting with and advising the ministry of education upon such matters as connected with education policy, theory and practices as it deems fit and upon any question referred to it by ministry. 4. Co-ordination of the activities of provisional boards, it is important to note that Chief J.M Echere was the chairman of state schools management board. The public education (interim provisions) Edict No 5 of 1972 suspended sub-sections (2) (3) (4) and (5) of sections 5 of Edict No 2 of 1971 and appointed Dr. oice Nwali as sole administration with absolute powers to exercise the function of the board and divisional schools board with Mr. Ifeanyi as commissioner for schools and chairman of the board. The oice which he held till July, 1975. With this development the appointment, promotion, dismissal and discipline of teachers were vested in the teacher’s service commission and the teachers disciplinary council.
When Mr. Ifebigh caused to be the chairman July 1975, Mr. C.G.O Nwogu took over as the secretary to the board, a post which he held till November 4th 1995 when Mr. I.E.Ejike took from him. The above account since the inception of the board in 1970 to 1975 shows the position prior to the creation of Anambra and his states. 1976, Imo state was created carved out of the formal east central state which gave rises to the creations of state education commission from the board and which is now under the control of Enugu state. It is important to note that before the creation of the state in 1976, board was last known as teacher’s service commission. as stated by Mr. .O Onyeagba priiple information oicer state education commission in his annual report “ the state education commison was established under the Aambra state Amenment law No11 of 1980s a successor the state schools service commission establish under Edct No10 of 1979. Its features related directly to the provisions of the committee set up in 1979 which restructured and zonal oicer at five educational zones of the state at Awka, Abakaiki, Enugu, Nsukka, and Onitsha presently the four state education commission as estlished by Anambra state amendment law No11of 1980 has a chairman, four member and a secretary or permanent secretary as the administrative head, while the zonal oicer have chief supervising principle as their heads. From the above, one can easily be convinced the Enugu state education commission has come a long way and at the same time come to stay.
1. STATEMENT OF PROBLEM
The role of involvement of accounting personnel in arts ranging from misappropriation to embezzlement of public fund has to question the integrity and reliability of those entrusted with the accountability of public expenditure. The non-challant attitude of government employees in the performance of duties as related to accounting needs much to be desired, since they usually have on ugly nation that government fund belongs to nobody and as such tend to exercise little or no care in making expenditure involving the government. Series of eorts made to erase this notion has little or no impact on this government employee hence, the establishment of internal/external auditors, investigation and camphere unit by the state education commission to deal with such issue. It is on the above reason that this study is being embarked on to find out some of the factors that are militating against adequate accountability in the state education commission and to give recommendation on how best situation could be controlled, managed and alleviated.
ACCOUNTANCY AS A BASIS FOR MANAGING PUBLIC EXPENDITURE
