EFFECTIVENESS OF PUBLIC FINANCIAL ACCOUNTABILITY PRACTICES IN LOCAL GOVERNMENT ADMINISTRATION, FOCUSING ON SELECTED LOCAL GOVERNMENT AREAS (LGA) IN ADAMAWA STATE, NIGERIA

This study examines the effectiveness of public financial accountability practices in local government administration, focusing on selected Local Government Areas (LGAs) in Adamawa State, Nigeria. The aim is to assess the level of compliance with International Public Sector Accounting Standards (IPSAS), the effectiveness of internal control systems, and the extent of financial transparency and reporting. The study adopts a descriptive survey design, using structured interviews and document analysis for data collection. A sample of 30 financial officers was drawn from three LGAs: Yola North, Gombi, and Mubi South. The findings reveal partial compliance with IPSAS, irregular audit practices, and a general lack of publicly accessible financial reports. Poor ICT infrastructure, inadequate staff training, and political interference were identified as key challenges. The study concludes with recommendations aimed at enhancing transparency and financial discipline at the local government level.