CHAPTER ONEINTRODUCTION1.1 Â Background to the Study
The Nigeria public sector consist of three separate level of government whose status, powers ad relationship are defined and guaranteed by the constitution. They are the federal government,  the state government and the local government. Local government as the third tier of government play a very vi tal role in the development process of any country. It has a lot of responsibilities in terms of provision of social welfare service  to the people of the locality.Thus, as an institution of government, it provides its citizen a sense of belongings in a political system which negates the concept  of apathy in the political process of a country.A ghayere (1997) declared that the United Nation (UN) office fo r public administration defined local government as a political sub division of a constituted by law and its substantial control o f local affairs including the power to impose taxes and exact labour for prescribed purpose. The government body of such an entity I s elected of otherwise locally selected.State  government has a considerable power over their local government  councils, the financial regulations applying to local government  councils are formulated by the relevant status. Financial regulations provide a basis for internal control and external accountability.
