Appraisal Of Audit Report In The Management Of Local Government Fund In Abia State, Nigeria (A Study Of Isiala-Ngwa Local Government Area Of Abia State)

ABSTRACT

The work is on the appraisal of audit report in the mana gem government funds in Abia state. The main objective of this study appraisal of audit report in the management of local government ft state. Part of the problem was that selfish interest on the part of hinders the audit objectives. A descriptive study (survey) design was conducting this study. The research targeted a total population of 86 middle cadre employees and councillors consisting of. 15 top mana, council, 50 departmental employees, 11 heads of departments and 10 c of the Isiala-Ngwa North local government. The research used stra. random sampling techniques because the target population was class three subgroups namely; Top managers, councillors and departmental ei Stratified, random and purposive sampling enabled the research to achiev representation from the various sub-groups in the population. St questionnaires were administered by the research to collect quantitati' Quantitative data were analyzed using descriptive statistics and ANOJ2. results of the hypotheses tested suggest that accountability for the managen local government funds does not meet people s expectation, and that the report does not show the true and fair view on the management of government funds in Abia state. The TCA chairman of the council was advj organize for frequent meetings with the internal audit department sei employees to formulate modalities of improving the effectiveness of the a department. The local government areas should organize for the internal a department to be fully independem that is, it should be a section of anc department.