THE ROLE OF AN ACCOUNTANT IN THE POVERTY ERADICATION PROGRAMME OF THE FEDERAL GOVERNMENT.
( A CASE STUDY OF ENUGU LOCAL GOVERNMENT AREA)
PROPOSAL
            This project is aimed at finding out the role of an accountant in the poverty eradication programme of the federal government with particular reference to Enugu North, local government, area.The method of obtaining data for this research, will be mainly from primary sources such as personal interview, questionnaires and observations and secondary sources such as literature review, newspaper, magazines and journals etc.    This project will also look into the failure of the previous writer to determine the role of an accountant, in the poverty eradication programme of the federal government.  Besides this research may not be  termed comprehensive due to limitations imposed by: financial, constraint, time constraint, Unavailability, of necessary materials etc. However, at the end of the study I determine to find out whether the role of and accountant is of any relevance in the planning programme and policies of poverty eradication in Enugu North local government secondly, I will determine whether the role of the accountant is of any relevance chim monitoring of he strategies of the poverty, eradication programme of Enugu North  L.G.A .            Thirdly, I will determine whether the role of the accountant will result in the actualization of the objectives of poverty eradication, programme in Enugu North L.G.A
TABLE OFCONTENT
CHAPTER ONE
INTRODUCTION
1.1              BACKGROUND OF THE STUDY
1.2              STATEMENT OF THE STUDY
1.3              OBJECTIVE OF THE STUDY
1.4              FORMULATION OF HYPOTHESIS
1.5              SCOPE AND DELIMITATION OF THE STUDY
1.6              SIGNIFICANCE OF HTESTUDY
1.7              LIMITATION OF THE STUDY
1.8              DEFINITION OF TERMS
CHAPTER TWO
            REVIEW OFRELATED LITERATURE
2.1              NATURE AND SCOPE OF ACCOUNTING
2.2              QUALIFICATION OF AN ACCOUNTING
2.3              QUALIFICAITON OF ACCOUNTING AND CONTROL
2.4              THE FUNCITONAL ROLE OF AN ACCOUNTING
2.5              UNDERSTANDING PRACTICAL AUDITING AND INVESTMENT
2.6              THE POVERTY ERADICATION PROGRAMME OF THE FEDERAL GOVERNMENT
REFERENCE
CHAPTER THREE
RESEARCH METHODOLOGY
 1.1              SOURCE OF DATA
1.2              RESEARCH ISNTRUMENT
1.3              POPULATION OF STUDY
1.4              SAMPLE TECHNIQUE
1.5              DETERMINATION OF SAMPLE SIZE
1.6              VALIDATION OF ISNTRUMENT
1.7              METHOD OF QUESTIONNAIRE DISTRIBUTION
1.8              TEST STATISTICS
CHAPTER FOUR
DATA PRESENTAITON ANALYSIS AND INTERPRETATION
4.1              DATA PRESENTATION ANALYSIS AND INTERPREATION
4.2              TEST OF HYPOTHESIS
CHAPTER FIVE
5.1              SUMMARY OF FINDINGS
5.2              CONCLUSIONS
5.3              RECOMMENDATIONS
5.4              SUGGESTION FOR FURTHER STUDIES
APPENDIX I
APPENDIX II
BIBLIOGRAPHY
CHAPTER ONE
1.0              INTRODUCTION
The need to develop micro economic activities that could enhance self-reliance as a strategy for reducing poverty becomes so pronounced that the three arms of government (Federal, state and local government) come up with various initiatives.  Among these were programs and policies that aimed at:
-                      Stimulating economics growth through the engagement, of semi-skilled and unskilled labour in production activities
-                      Immediate reduction of social vices and tension in the society by removing idle handle from the streets
-                      Engage the unemployed indirect activities as a veritable means of re-floating the economy.
-                      Improve of the environmental degradation
-                      Minimize rural or urban drift through the improvement of rural communities
-                      Committing the fund to direct benefit of the participant rather than on service or overheads
-                      To achieve these more machinery, accountability, honesty must be put in motion with competent, professional from various field of endeavour rammes, and policies.
1.1       BACKGROUND  OF  THE STUDY
            Among the major problems that have plagued the socio-political and economic life of developing nations are gross unemployment of her learning population and poverty.  Among these nations includes our country Nigeria.  Poverty is pervasive.  About 60% of Nigeria live below the poverty line.  Available statistics shows that only fifty percent of the population, have access to safe water.  About thirty-eight percent of the population do not have access to primary health care whole most Nigeria, consume less than one third of the minimum required protein and vitamins in-take due to low purchasing power.
            These incidence were compounded by over two decades of political instability, macro economic, policy inconsistencies low capacity utilization, in industries and the massive turn out of school leavers and graduates by institution  of higher learning.
            This is to say that despite these, for three decades after independence, unemployment and poverty, were not a national, state or local concern in Nigeria as it is today. However, on inception of office in May, 1999, the Obasanjo administration tool upon itself the major task of redressing the twin problem of poverty ad employment generation therefore, the government with a high sense of  commitment earmarked the sum of N100 billion for the creation of 200,000 jobs in the year, Government desire to eradicate poverty was born out of the conviction that the incidence of poverty and unemployment have assumed wider dimension that is socially economically and political unacceptable.. To  this end therefore, all hands must be deck including not only the three tiers of government but also professional, bodies and competent individuals among these includes the roles of he accountant.
            Poverty is also one of he most serious problems, confronting Nigeria today.  It is generally associated, with conditions under which people lives.  It is usually defined in either absolute or relative terms. Absolute poverty denotes a condition in which person or group of people are unable to satisfy their most basic and elementary requirement of human survival in terms of good nutrient, clothing shelter, footwear, energy transport, health education and recreation.  It is generally believed that absolute poverty can be eradicated and that is the target aimed in this blue print.
            Statistical data available indicate that b.
            Statistical data available indicate that by 1960 the poverty level in Nigeria cover about 15% of the population and by 1980. It grew to twenty eight percent and later increased to forty-three percent in 1992.  By 1996 the federal office of statistics estimated the poverty level in Nigeria at about sixty-six percent.  According to the united nations report (1999), Nigerians Human development index (H.DI) was only 0.416 which places the country among the twenty-five poorest nation in hoopla.  Furthermore, Nigerians literacy rate was forty four percent and seventy percent of the rural population do not have access to potable water, health care facilities and electricity. This national poverty eradication porogrmme (NPTP), provides strategies, for the eradication of absolute poverty in Nigeria, through the streamlining and rationalization, of existing poverty alleviation institutions and co-ordinated implementation and monitoring or relevant schemes and programmes tall levels as of government.
            In view of the fact that poverty in Nigeria is widespread and multi-dimensional the federal government seeks to ensure that all activities and programmes of the line ministries and agencies are effectively co-ordinated. In addition, government also seeks to ensure policy continuity, existence of appropriate institutional, framework and sustainability of all the programmes.
            Notwithstanding, government established the national poverty eradication council (NAPEC) to co-ordinate the poverty reduction related activities of all the revelation ministries, Parastatals and agencies. (NEPEC) is mandated to ensure that the wide ranges of  activities are centrally planned co-ordinated and complement one so that the objective of policy continuity and sustainability are achieved.  NAPEC is aimed at providing for training opportunities, skills acquisition employment opportunities wealth creation through enhanced income generation, improved social status and rural development it is primarily aimed at economically empowering, the youth and shell emphasis capacity acquisition programmes (CAP) and mandatory attachment programme (NAP).
            Under the mandatory attachment programmes existing companies, business, construction firms research institutes tertiary institutions, schools and colleges, medical delivery services provides (Hospital, clinics and health centers) whether in public or private sector shall provide skills acquisition, job opportunities to youths and others that have undergone the relevant training.
            The accountant performs the accounting function, which involves the process of identifying measuring, recording and communicating the economic event of an organization: (business or non-business government or non-government to interrelate users of information the first part of the process identification involves selecting those events that are considered as evidence of economic activities relevant to particular entity.
            Once identified, the economic events must be measured in financial terms that is quantified in Naira. If the event cannot be quantified in monetary terms, it is not considered part of the organization financial information system.  The measurement function thereby eliminates some significant events because they lack measurability in financial terms.  These ad many more are some of the functional roles of the accountant event as it applies to the poverty alleviation programmes if the federal government
1.2              STATEMENT OF PROBLEMS
The importance of the accountant or the accounting, profession cannot be over emphasized.  This stemmed from the fact that the success of an organization lies very much on effective, on effectual planning implementing, monitoring and controlling its financed flow times, accounting, is ingrained and vital to our economic event of our organization to interested users of the information (way grant 1993).  This role, no doubt permeates even to the poverty eradication, programme of the federal government.
Enugu North local government is one of the three tiers that guarantee the efficient and effective implementation of the poverty eradication programme at the grass toot level.
To achieve this, therefore, a result oriented planning, implementation, monitoring and controlling of the financed that comes to mind therefore, are:
What role should the accountant play in the implementation of poverty eradication programs is the role of the accountant of any relevance, to the actualization of this programmes?
            In other to answer these questions this study will critical evaluated the role of the accountant in the poverty eradication programme in Amnini local government area.
1.3              OBJECTIVES OF THE STUDY
The objectives of this study among other things include:
-                      To determine the role of the accountant in the poverty eradication programme of Amniri  local government area
-                      To determine whether the role of an accountant is of any relevance in the planning of programmes and policies of poverty eradication, in Enugu North  local government area.
-                      To determine whether the role of the accountant is of any relevance in the implementation of the poverty eradication programmes
-                      To determine whether the role of the accountant is of any effect in monitoring of the strategies of the poverty eradication programmes of Amini local government areas.
-                      To determine whether the role of the accountant will result in the actualization of the objectives of poverty eradication in Amniri local government areas.
Therefore, the accountant should increase, add or make sure the little fund disbursed for the improvement of poverty eradication programme is accounted for and used properly.
1.4              SCOPE
This study will only focus on the role of the accountant in poverty eradication programme, of the federal government with particular reference to Enugu North local government Area.
1.5              SIGNIFICANCE OF THE STUDY
The study will be of immense benefit to the following:  firstly the study will be of great benefit to the economic programme of the federal, government and its citizens.  As detailed analysis will be carried out on the relevance, of the accountant in the successful planning implementation and actualization of the objectives of the poverty eradication programme.
Secondly, the study will also be of great benefit to the entire citizen of Amniri local government Area as it will provide more result orient ways of implementing the policies and programmes of poverty eradication within the local government.
Again, the study will be of great benefit, to both the researcher and the reader as information contained will provide as, an in-depth understanding and knowledge in the are of instigation which could still up further enquiry.
1.6              DEFINITION OF TERMS
ACCOUNTNT: Professional keeper or verifier of account.  He serves as or provider of explanations as regard top income and expenditure or financial statement.
POVERTY ERADICATION:
            Making poor, scarcely or lack own existing by the three tiers of government
PROFESSIONAL:  A person that belongs to or connected with accounting.  He is skillful competent working of the profession (accounting)
CONTROL: Is the process of keeping the firms activities on trade.  Here the management accountant determines whether planned goals are deviated from target objectives