ABSTRACT
 This research work is created on the appraisal of the success and failure of public sector accountability in Nigeria. The cardinal objectives of the research work are; To find out of what extent, the public fund have been prudently utilized to maximize this welfare in Nigeria. To ascertain the tax payers attitude toward payments. To create a general awareness on the part of public fund to demand for an account from their representatives. The researcher used primary and secondary source of data.  Three research hypothesis were formulated and tested.  Chi-square was used to test three hypothesis. The finding from the text of the hypothesis show that some government department are not being ratified in Enugu state. On would then wonder what happened to the income they generate the audit vigilance is lacking. It discovered during this research investigation that some government establishment does not use budget as a tool for their financial performance and control which has lead reckless expenditure that lack authorization and control of any nature. Some have not budgetary book of account to any meaningful standard And recommended that overnment must ensure that all politicians declare their assets before assuming office. Their assets are again assessed on the completion of office by the politicians. 
  
 TABLE OF CONTENTS
 Title Pagei
 Approval Pageii
 Dedicationiii
 Acknowledgementiv
 Abstractix
 Table of Contentsx
 
 CHAPTER ONE:
 INTRODUCTION
 1.1Background of the study1
 1.2Statement of the Problem5
 1.3Objective of the study6
 1.4Research Questions7
 1.5Formulation of Hypotheses 8
 1.6Significance of the Study 9
 1.7Scope/ Delimitation of the Study11
 1.8Definition of Terms 11
 
 CHAPTER TWO: 
 REVIEW OF RELATED LITERATURE                 39
 References
  
 CHAPTER THREE: 
 METHODOLOGY
 3.1Research Design47
 3.2Source of Data 49
 3.3Instrument for Data Collection49
 3.4Area of Study 51
 3.5Population of the Study 52
 3.6Sample Size Determination 52
 3.7Method of Presentation of Data53
 3.8Techniques of Data Analysis 54
 References
 
 CHAPTER FOUR:  
 DATA PRESENTATION AND RESULT
 4.1Data Presentation and findings 57
 4.2Discussion of Findings       65
 4.3Statement of Hypothesis 70
 References
 
 CHAPTER FIVE: 
 SUMMARY OF FINDINGS, RECOMMENDATIONS AND, CONCLUSIONS 
 5.1Summary    76
 5.2Recommendations78
 5.3Conclusion 80
 Bibliography
 Appendix