INTRODUCTION

Nigeria is in dire need of accountability in Public Spending. This is because accountability Public Spending is cost effective to promote social and economic development. Public Spending has the potential to enhance democratic process by promoting fairness, civic responsibility and social – economic development. They add value to a country in terms of its attractiveness as a place to live work and invest. The term “Public Spending” here refers to the combination of government controlled and commercial private sector services being provided to the general public as clients, and most importantly as a citizen Fawoyi (2007). In order to fulfill this statutory mandates, government at all level regularly or more appropriately in Nigeria, routinely enters into contract to purchase goods and services to the public. Indeed a large proportion of government activities are carried out through such contracts.