ABSTRACT

Local government are created as governance platform from which people can participate in decision making 'at the grassroot level. The expectations is to act as catalyst for as well as aid rapid and sustainable development at the grassroots level. Obsetvation has been made in the following problem areas, State Government had continued to encroach upon what belongs to local government, Gross Mismanagement of public fund, short supply of professional staff, Insincerity of Council staff on field assignment, some local government chairmen diverting council's fund for personal use and problem of fund generation outside monthly allocation from the Federal Account. However, the study tends to address the following objectives. To examine the problems facing local government accounting officers in achieving probity, accountability and transparency, To find out the causes of gross mismanagement of fund at the local government council and to ascertain the issue of professional competence iii the administration of local government. However, the hypotheses were tested using the Chi-Square test to reject and accept the stated hypotheses. Findings revealed that: Lack of experience, Politicization, embezzlement, and lack of funds militate against accounting Officers in achieving probity, accountability and transparency and Bribery, wasteful expenditure, wrong approval, wrong payment, ghost disbursement, and diversion of funds are the causes of gross mismanagement of fund in the Local Government. Finally, for there to be a good local government accounting system and fund management, Accounting Officer must be well trained and have the experience to match the job specifications and the services of external auditor will be engaged to er sure effective and efficient operation of Local Government.