ACCOUNTING PROCEDURE IN POST PRIMARY INSTITUTIONS

Accounting procedure in post primary Institutions of Enugu State forms one of the functions of Enugu State post Primary management Board established in 1972. Post primary institutions operate under the post primary school management board (P.P.SMB) in six educational zonal levels each headed by a chief supervising principal (CSP). The headquarter is situated along Abakiliki Road Enugu, near the old government ledge and is headed by a chairman with other supporting five Board members representing each of the Zones. The Board has a permanent secretary as the administrative head of service ad a director I charge of finance and supplies. All the polices used for administration of post-primary institutions are formulated and are adopted at the headquarters while the state ministry of Education overseas all bout Educational matters in the state, including primary school which has (State Primary Education Board) private Approved vocational/commercial secondary schools, and private primary and nursery schools.