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Financial Management In Nigeria Local Governments

Author: M.M. Hassan
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Financial Management in Nigerian Local Governments addresses the peculiarity of Local Government budgeting and accounting systems. Starting with the historical development of Local Government, its mission and structure as a third tier of government in Nigeria, it analyses issues of Financial Management System in Local Government, Local Government Budget and Budgeting Procedures, The Legal Basis of Local Government Finances, Auditing in Local Government, Stores and Loss Accounting, etc.

First published in 2001, this revised edition has been specially packaged to fill the gap in the existing literature on public sector accounting and financial management in Nigeria as well as meet the needs of professional bodies examining the subject.

The book is therefore an indispensable resource for students of public sector accounting, professional accountants and everyone who seeks to know the rudiments and processes of financial management in Local Government in Nigeria.

M M Hassan is a member of Nigerian Institute of Management and a Fellow of professional bodies such as Institute of Chartered Accountants of Nigeria, Chartered Institute of Taxation, Chartered Institute of Administration, Institute of Public Administration of Nigeria and Chartered Institute of Local Government and Public
Administration. He joined the service of Lagos State Government in 1980 and had worked in many Ministries, Parastatals and Local Governments within the state before his appointment as a Permanent Secretary/Auditor-General for Local Governments in Lagos State. He has also served as a consultant both in the public and private sectors for several years and has won several academic and high performance awards. He was Lagos State Public Administrator of the Year 2008 and Chairman Conference of Auditors-General for Local Governments in the Federation in 2009/2010.

Hassan holds a Higher National Diploma (HND) in Accounting from Yaba College of Technology, BSc (Hons) Accounting from Olabisi Onabanjo University, Ago-lwoye, a Postgraduate Diploma in Marketing from Nigerian Institute of Journalism, and a Master’s degree in Public Administration from the University of Lagos. His publications include: Principles and Practice of Local Government Audit, Government Accounting and Probity Magazine (his office journal).

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