Appraising The Financial Control Approaches In Local Government System

In consonance with its transition of civil rule programme by the federal government this year, a lot of changes are being carried out tin the local government.
First was the election of the local government chairman and councilors on the 12th December 1987, followed by the appointment of sole administrators and replaced by the caretaker committee in 1990. The current changes include the elected councilors forming he legislature and the secretary appointed supervisory, education etc. as is obtained in the sate government.
These spectacular actions of the federal government has given credence to new directions in the operation of the local government system in Nigeria (Nzelibe, 1990).
It is further to be noted that the federal government from ten percent to twenty five percent, in addition to the ten percent state generated revenue and the internal sources available to them.
With all these funds now available to them and the increase in their responsibilities especially the funding of primary school education, it becomes more important than before that the accounts of the local government should be audited in order to ensure that the money is judiciously used and channeled to the projects meant for them.
In this direction, this research work tries to find out the problem associated with financial control in Enugu south local government so as to proffer solution in order to make the local government more efficient and capable of rendering the services for which it were established.