ABSTRACT

 This research considered appraisal of accounting system in the control of' public expenditure in Nigeria.. The study is set out to critically appraise the roles of accounting system in expenditure control on the effective management of public sector in Nigeria. Improper control of expenditures in the public service qf the frderat ion despite the control measures that have been in place are on the increase. Misappropriation, fraud, corruption is still on the increase in the public sector in Nigeria. corruption, fraud and misappropriation affect the quality of Governance in the public sector. It forces officials or officers to make decision that do /101 serve the public interest but rather pro/note the sole interest of corrupt individuals or o/jIcers. As a result, public sector iiiay not be delivered. This in fur/i will have negative impact on the mode of the entire citizenry The main purpose of the study, to determine the extent to which accounting records has controlled the effect of expenditures in public enterprises. To determine Government policies which pro/note accountability in public enterprises in Nigeria. To ascertain the challenges facing accounting department of iiiosf organizatIons which makes 1/1cm not to function efftctively as expected. The population size used was the stqff and S.. members of EEDC. Data for this study were prlmartly a/Id secondarily sourced. Descriptive statistics was used to analyze the research questions. ANOVA was used to test the hypotheses of the research. The findings made in this study are; accounting plays important role un tile control of public expenditure in Nigeria, accounting principles are the pivot of expenditure control. It was concluded that the public sect or account tug principles cipp/ed by ELDC is appropriate amid culso the control of public flmid measures adopted t'cis appropriate, rc'com,nendatious were aLso mncide based on the findings whtch are, A high level working counmn it! cc should be inaugurated to examine constant breaches qf accounting standard to favour the process 0/account, the auditor and the public interest equally and have detailed standard by published. All organizations in both public and private sector of the economy should be made to comply fully with the standard requirement Jbr the presentation of reports on financial transaction and strict disciplinary measure should be against those that wi//fail to comnply.