CHAPTER ONE

1.0    INTRODUCTION

1.1    BACKGROUND OF THE STUDY

For the purpose of fiscal accountability, there is first of all the auditor general whose position, powers, security of tenure; impartiality and independence are guaranteed by the constitution. It is his duty, through to regular auditing of accounts, to ensure that government department/parastatal and other public establishments spend funds appropriated for them in a proper manner, for the purpose for which the funds were appropriated and in accordance with government rules and regulations. He can surcharge offenders, refers cases of fraud and misappropriation to the policy and by yearly reports, left the legislature know how the funds that it had previously were appropriated and used.

Nigeria for the federal and state governments, are bodies known as the public accounts committees of which the auditor general duty is to scrutinize the accounts and establishment to question or examine those responsible and report to the legislature which appointed them. There is the legislature itself which are the sole sources of money supply for public, must scrutinize all elements of funds to carryout public service.

The budget sessions afford every sector effective:

1. Are the internal control measure adequate to ensure public accountability
2. What are impact of public accountability in Kaduna polytechnic
3. What problems likely to be encountered as regards to effectiveness and economy