The need for keeping prompt and accurate record of transaction in the government services of the receipt and disbursement of public fund cannot be over-emphasized. This is why the officers of the Accountant –General of the federation in whose hands this duty falls, has over the years been engaged in the determination of procedure to achieve an optimum effectiveness of these recordings.
    The management of public fund regimes an appropriate and comprehensive accounting system. This has necessitated the formulation of a number of control measure to ensure accountability and probity right from the budget proposal level to the actual implementation.
    As government spending grows, there is the need to do more than our tailing spending within appropriate amount as it is entirely possible to expend money without reaping the reward for such scientific. Thus, the need to evaluate the benefits and manage the costs become more essential. This is the enrolment of accounting, and its efficiency and effectiveness manifests the impact on the governed.

LIST OF TABLE
SUMMARY OF PERSONNEL DATA SUPPLIED BY RESPONDENTS
SUMMARY OF RESPONSES TO THE QUESTIONNAIRE RELATING TO THE RESEARCH QUESTION
CONSTRAINTS ENCOUNTERED BY THE FEDERAL PAY OFFICE STAFF IN THE COURSE OF THEIR DUTY.


TABLE OF CONTENT
TITLE PAGE                            II
APPROVAL PAGE                        III
DEDICATION                            IV
ACKNOWLEDGEMENT                    V
LIST OF TABLES                        VI
TABLE OF CONTENTS                    VII
ABSTRACT                            IX

CHAPTER ONE
1.1    BACKGROUND OF THE STUDY            1
1.2    STATEMENT OF THE PROBLEM            4
1.3    PURPOSE OF THE STUDY                5
1.4    RESEARCH QUESTIONS                6
1.5    HYPOTHESIS                        7
1.6    SCOPE OF THE STUDY                8
1.7    SIGNIFICANCE OF STUDY`                8

CHAPTER TWO
2.1    PRELUDE                            10
2.2    NATURE OF GOVERNMENT ACCOUNTING    12
2.3    THE ROLE OF F.P.O. IN THE
ACCOUNTING SYSTEM                13

CHAPTER THREE
3.1    DISCUSSION OF RESULT/FINDINGS        17
3.2    RECOMMENDATION                    22
3.3    IMPLICATION OF THE RESEARCH FINDINGS23
3.4    SUGGESTION FOR FURTHER RESEARCH    24
BIBLIOGRAPHY