IMPACT OF PUBLIC SECTOR ACCOUNTING ON FINANCIAL CONTROL SYSTEM OF LOCAL GOVERNMENT IN NIGERIA (A STUDY OF OFFA LOCAL GOVERNMENT IN NIGERIA)

ABSTRACT This study examined the impact of public sector accounting on the financial control system of local governments in Nigeria, using Offa Local Government Area of Kwara State as a case study. The objectives were to determine whether public sector accounting significantly influences financial control, to identify challenges affecting its implementation, and to evaluate its role in promoting transparency and accountability. The study adopted a descriptive survey design, and data were collected from 100 respondents across the finance, audit, and treasury departments through structured questionnaires. Data were analyzed using descriptive statistics and chi-square tests with the aid of SPSS. Findings revealed that effective public sector accounting practices significantly enhance financial control, transparency, and accountability in Offa Local Government. The result of the finding show that public sector accounting improves transparency and it helps to detect and prevent fraud However, challenges such as inadequate training, political interference, and poor record-keeping hinder optimal performance. The study concludes that proper application of public sector accounting principles strengthens financial management and reduces fund misappropriation. It recommends continuous capacity building for accounting personnel, strict enforcement of internal controls, and regular audits to ensure efficient utilization of public funds.