ABSTRACT
There has been a persisting challenges of accountability and transparency in local government councils in Nigeria. The objective of this study has been to ascertain whether accountability and transparency has put to check the circumvention of due process in financial and non-financial activities of the Local government council in Nigeria. A survey research design was adopted for the study, 55 Adminstrative management and 30 internal auditing totaling 85 was randomly sampled and stratified among members of staffs in local government out of 108 population sample. Three research questions and hypothesis testeed at 0.05 percent levelof significance guided to study. Frequencies, percentages, Means and standard derviation were employeed to answer the research question while Z-test statistics were used to test the hypotheses. It was discovered that the process of accountability and transparency has affected the official and non-official financial behavourial attitudess of council staffs in Nigeria. It was recommended that there should be adequate senstisation through, workshops seminars and lectrures on the need for accountability and transparency in the government System.

TABLE OF CONTENT
Approval Page ------------------------------------------------------------------------- i
Certification ---------------------------------------------------------------------------- ii
Dedication ------------------------------------------------------------------------------ iii
Acknowledgement --------------------------------------------------------------------- iv
Abstract --------------------------------------------------------------------------------- v
Table of content------------------------------------------------------------------------ vi
List of Tables--------------------------------------------------------------------------- vii