ABSTRACT

 Local governments in Nigeria are established for political administrative and service provision purpose. In this work we look at how government funds are being managed and controlled at local government levels in Nigeria with particular reference to Umuahia North Local Government in Abia State, Nigeria. Control is defined as the process of ensuring that resources are obtained and used effectively and efficiently in tile accomplishment of organizational goals. In this work the problems are to know why has the local government has not lived up to its expectations; what are the causes of those seemingly conspicuous weakness and the challenges of the local government. Tile objective of this work is to identify the problems facing the local government accounting officers in achieving on effective management frequency of auditing and investigation as a tool for fund control ill the Umuahia North Local Government. In the research methodology the researcher explain how the research work was actually carried out the method and procedures adopted in the collections of data which were analyzed in the next chapter. In this the research her used primary and secondary data in her analysis and tests. She also applied chi-square (X)2formular in testing of hypothesis. From the findings of tile researcher, the local government has not external investment either in real estate or financial estate. After all the tests, the local government does adhere strictly to budget provisions in its expenditure of fund, and maintain effective accounting and internal control. But informal discus proved otherwise. I recommend that tile local government should increase in their external investment to earned profit and they should have established their internal control and maintained it.