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Financial Relations with State and Local Governments
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Above-the-Line Accountant-General accounting and financial Accounting Officer accounting system activities adequate administration agencies allocation amount annual Appropriation approval Auditor-General authorised balance Below-the-Line accounts Budget and Planning Budget Ministry budgetary budgeting system Cash Book Chapter Civil Service classification Consolidated Revenue Fund Control Accounts cost Development Fund disbursement economic effect ensure entity Estimates external Federal Executive Council Federal Government Federal Ministry Federal Pay Offices Federation Account financial control system financial management Financial Regulations financial reporting financial statements fiscal fraud Government Accounting governmental accounting head Hence Internal Audit internal control issues Kwara legislative Legislature loans ment ministries and departments Ministry of Budget Ministry of Finance monitoring Nigeria NISER objectives operations organisation performance personnel policies preparation procedure professional programmes Public Accounts Committee public funds public sector receipts records recurrent expenditure responsibility result Section standards sub-head tion Treasury unit various vote accounting