ABSTRACT

 Local governments in Nigeria are established for political administrative and service provision purpose. In this work we look at how government funds are being managed and controlled at local government levels in Nigeria with particular reference to Umuahia North and South Local government in Abia State, Nigeria. Control is defined as the process of ensuring that resources arc obtained and used effectively and efficiently in the accomplishment of organizational goals. In this work the problems are to know why the local government has has not lived up to its expectations what are the causes of those seemingly conspicuous weakness and the challenges of thc local government. The main objective of this work is to evaluate the effectiveness of fund control and management in the local government Local Government system in Abia State. In the rc'caich incthodolov the researcher explain how the research work was actually carried out the method and procedures adopted in the collections of data which were analyzed in the next chapter. In this the researcher used primary and secondary data in her analysis and tests. She also applied chi-square (X2) formula in testing of hypothesis. From the finding of the researcher, the local governments have not maintained efficient and effective fund control and management. And conclusions were reached that strong internal control measures and regular checks and audit by competent team of staff and personnel is capable of instituting effective and efficient fund control and management. Some recommendations were suggested that more qualified staff should be employed and administrative structure reorganized toward achieving the set objectives of establishing local government administrations in Nigeria. And that the accounting and audit department should embark on adequate and regular internal checks and audit to ensues minimal or total prevention of financial and administrative frauds activities.