An Appraisal Of The Accounting System Of Local Government – A Case Study Of Enugu-north Local Government

INTRODUCTION1.1 BACKGROUND OF THE STUDYLocal government is the third tier of government in Nigeria.  It has administrative structure, statutorily assigned functions, social commitments and financial arrangement necessary for it to maintain itself and perform statutory functions to its citizen.The ideal of making local government a third tier of government Nigeria was recognized during the nation wide local government reform launched 1976.  However, it was given full legal recognition by the 1979 Constitution of the federal republic of Nigeria.  This recognition ever since then h…