ABSTRACT
The management of public resources has always been a turbulent issue. This is precisely the heart of any governmental administration. Government business in whatever for, be it policies, programmes, activities or function is run in accordance with the laid down formalities. These formalities in the area of government accounting and financial control and procedures may include laws, rules and accepted norms certain financial memorandum of the local government system. The accounting framework regulates the account format for the preparation of government account in local government system in an instrument for introduction of new policies and guide lines, before inclusion into the financial regulation as a part of a more permanent code of regulation. It is used to aid the achievement of probity and accountability in government. The frameworks specify action acceptable and those doomed unacceptable. The system is set to ensure uniformly and conformity of application.
This work examined the general background and concept of the research topic listing the aims, objectives, statements of problems and the scope and limitations of the research work. The existing literature on the accounting framework was examined so as to create in theoretical base for the study.
CHAPTER ONE
1.1 Introduction
1.1 Background of the Study/PROBLEMS AND ITS SETTINGS
Local government is the third-tier government in Nigeria; the Nigeria government is made up of the federal, states and local government councils. The local government reforms launched nationwide with reference to 1999 constitution gave birth to the making of local government a third-tier government. However, the 1999 constitution gave it a full legal recognition and since then, it has enhanced the grass-root participation at local government level and thus enlarged the responsibilities of the local government authorities.
The local government council as spelt out in the fourth schedule of the 1999 constitution of the federal republic of Nigeria, section 7 has both function of the economic development of its jurisdiction and participation of such councils in the provision of social amenities to the people in the grass-root communities.
       The local government councils operate as autonomous entity as stipulated in the Nigeria constitution. They are authorized to raise revenue and also maker expenditure according. There is need for the appraisal of the accounting system of the local government councils. Appraisal of accounting system is the process of assessing, examining and analyzing the accounting system of prepared by the accounting officers to make a formal judgment about the value or worth of its whether it has met the financial rules and regulations and established circulars in the third-tier system of government.
