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: 400 Level