ABSTRACT
An allegation of illegal expenditures implies ineffectiveness
of barrier controls over local government expenditures. It is
against this background that is decided to examine the Oye
Local Government Expenditure Control as a case study: the
lessons from this study can be applied to the operations of
any local government in Nigeria.
The study sought to review basic controls over
expenditures in local governments. The findings show that
whilst the basic organizational procedural, budgeting and
accounting and administrative controls are in place as
specified by various enabling legal documents, there is yet
the possibility of beating the control system and exploiting it
to satisfy the personal interests of officials through the
executive of illegal expenditures or budgetary offences. The
qualitative data gathered provides the evidence.
The study incorporates basic recommendations to help
local governments resolve the operators problem of
budgetary offences or illegal expenditure.
