Application Of Financial Memoranda In The Local Government Accounting System (A Study Of Umuahia North L.G.A Abia):- Ndukwe Bridget

ABSTRACT

 The study examined application of financial memoranda in the local government accounting system in Umuahia North L.G.A Abia. The problems of the study ranging from its inadequate funds, lack of financial autonomy etc. In order to carry out the research process, the researcher adopted a sample size of 130 senior staff from the population of 800 staff in eight departments. Questionnaire were distributed to collect primary data for the study, while simple percentage were used to analyze the data. However chi-square test was adopted to test the research hypothesis stated in chapter one. After empirical study and statistical researcher. The researcher findings concluded that inadequate accounting is the major weakness in the management local government accounting system and government accounting system and therefore the study recommended that local government special Umuahia North local government should install adequate accounting system.