CHAPTER ONE                                                                                                                                                  INTRODUCTION                                                                                                                                                                              1.1 Background of the Study

Governments all over the world are the oldest organizational structures, and many people look up to them for specific functions which are expected to  meet the desires and aspirations of the general public. However, governments always try to perform some basic functions from their available resources. Such functions include provision of necessary and essential service to the general public. In order to achieve these aims,government must use and control funds which are generated from different sources in the economy.