Final accounts of local government, health institution, educational institutional parastatals, use of

audit department. Cash benefit analysis, planning programming and budgeting system. Federal

government controls, public audit and accountability, public debt and fiscal policy, funded and

unfounded debts, pensions and gratuities. Recent developments and issues in the public sector –

implication of Nigeria’s membership in ECOWAS, effect of restructuring public sector, etc.

External loans; multilateral, Paris Club, London club, promissory notes, etc, loans policy and

consolidation loan rescheduling, equity swap, debt forgiveness. History and evolution of IPSAS

and detailed study of IPSAS.

Level of Study: 500 Level