THE EFFECTIVENESS OF FACILITY FINANCIAL ACCOUNTING AND REPORTING SYSTEM (FFARS) IN LOCAL GOVERNMENT AUTHORITIES:

Abstract

Facilities or Service Providers are the wings of Local Government Authorities (LGAs) and hence accountable to the same. For quite some time accounting and reporting system at the facility level has been characterized by individual sectoral systems, health and education sectors being dominant. This research assessed the effectiveness of facility financial accounting and reporting system in local government facilities. The instruments used for data collection were questionnaire, interview and Focus Group Discussion. A total of 78 respondents were a sample of the study. Data were analyzed using Statistical Packages for Social Science (SPSS), supported with qualitative data. Both qualitative and quantitative data were analyzed in the study. Challenges associated with implementation of facility financial accounting and reporting system on local government facilities were the system is not friendly in areas with poor networks, shortage of system users in facilities, unskilled facility financial committees, regular changes in guidelines, poor infrastructures and working facilities, poor financial recording, staff mult-tasking and lack of accountability. The Government should have to improve practice of facility financial accounting and reporting system by putting strategies in place for action. Applying these will eventually turn things around, users and customers will embrace making transaction, payments from the system. Doing that, improves analysis and report production in few hours, thus saves time and improves quality of the financial operation system The implementation of these strategies should be in a participatory attention of the Ministries, Policy makers, Local Government Authorities and Facility users. Endpoint of doing so is increased revenue collection by the Government and serviceability to the public.