1.1 BACKGROUND OF THE STUDY
Accounting procedure in post primary Institutions of Enugu State forms one of the functions of Enugu State post Primary management Board established in 1972. Post primary institutions operate under the post primary school management board (P.P.SMB) in six educational zonal levels each headed by a chief supervising principal (CSP). The headquarter is situated along Abakiliki Road Enugu, near the old government ledge and is headed by a chairman with other supporting five Board members representing each of the Zones. The Board has a permanent secretary as the administrative head of service ad a director I charge of finance and supplies. All the polices used for administration of post-primary institutions are formulated and are adopted at the headquarters while the state ministry of Education overseas all bout Educational matters in the state, including primary school which has (State Primary Education Board) private Approved vocational/commercial secondary schools, and private primary and nursery schools.
However, this study centres on post-primary institutions in Udenu Local Government Education Zone. In this regard, the entire secondary schools operate uniform accounting system as established by the post primary institutions Board within Udenu LGA educational zone are no exception.
The need and desire for accountability cannot be over emphasized in any school (or such other public/private sector organizations) in particular and other day to day activities of human endeavours in general. Government departments and parastatals, private firms, charitable organisation, political parties, social clubs and educational institutions needed trained Accountants for proper accountability otherwise they would remain perpetually ignorant of financial positions of their business operations and would eventually discover much tot heir greatest dismay that their activities has collapsed un-noticed.
The state post primary schools management board operates and manages the affairs of post primary institutions through six designated administrative area offices with in the state. These areas otherwise referred to as zone include, Enugu North, Agwu, Nkam, Nsukkam Obolo Afor, and udi zones, in each zone are located an internal Audit and fiancé and supplies unit headed by zonal Auditor and zonal bursar respectively. Each of the six zonal office has an administrate head called the chief supervisor principal (C.S.P) as stated earlier, the state post primary schools management Board is headed by a chairman, who is the chief Accounting officer and a permanent secretary as the administrative head of services. The chairman is assisted by five other board members, all of them representing each zone including the director of finance and supplies in charge of revenue generation and accounting to the board.
In post primary institutions as contained in the hand book on schools administration, section 7, the principals of schools are the revenue collector, but the bursars do the practical work of collecting revenue and disbursement as directed and approved by the principals and except I schools where there is no bursar, the principal does the revenue collections himself. While these duties are performed, there are some problem prevalent I the system which include.
(a) Problems from organizations - management
(b) Problems form organizations - Personnel
(c) Problems form Bursars, - Personnel.
(d) Problems from Bursars - Personnel
They problems are examined in this study with a view to finding suggestive solutions to eradicate them and enhance revenue collections.
1.2 STATEMENT OF THE PROBLEMS
The study is designed to evaluate and assess the accounting procedure in post primary institution notability in Udenu Local Government area. Is the procedure in use efficient, secondly, does the system suit the current trend of events.
There was glaring evidence of poor accounting post. Primary institution, some of such flows as could be observed in the old order was non-uniformly in the accounting system of schools given rise to poorness in its own receipt booklets was not even controlled within the school level notably there was poor internal central measures.
In the present day school accounting, the other has changed. There is new uniform accounting system I Udenu local government area in particular end the entire system in general. The internal audit unit has also designed a uniformed revenue by weekly and monthly return format. In other words, internal control measures have reasonably improved.
OTHER SIMILAR ACCOUNTING PROJECTS AND MATERIALS