An evaluation of public sector accounting in ministries

This is a complete coverage of “An evaluation of public sector accounting in ministries. (A case study of Adamawa state ministry of finance) The research objective is to examine the institutional framework established for efficient and responsive fund control and management and to determine the main element of fund management functions.

The research consist of five chapters; chapter one is the introduction, chapter two is the review of related literature, chapter three consist of the research methodology, The design used for this study was the survey design. The population of the study is the sample size of fifty (50) staff of the main department, chapter four is the data presentation and analysis, the use of percentage was adopted to interpret responses and conclusion from respondents while chapter five is the summary, conclusion and recommendation. it is important for every government system that mean to deliver unpromising system with the compliment of integrity-based institutional framework system.

Based on the research findings it was recommended that there should be a good structural and technical fund management system, good treasury management practice, adequate and reliable financial records and the institutional framework in the public sectors should be made active. Public sectors are identified with the fundamental role of intermediating financial resources from the surplus to the deficit unit of the economy. Fund has to be managed in the public sector; fund management is about control mechanics/measures put in order to have absolute control over sources and application of fund in the organization. The importance of fund management in the public sector stimulates the need to evaluate the public sector accounting on fund control and management.