Title: Challenges Of Auditing Practices And Public Accountability In Local Governance: Evidence From Kurmi Local Government Council, Taraba State, Nigeria
Authors: Prof. Oyidi, Monday Cletus, Yahaya Garba Saleh (Ph.D) and John Dauda Waya
Volume: 9
Issue: 7
Pages: 194-198
Publication Date: 2025/07/28
Abstract:
This study investigates the challenges hindering effective auditing practices and their implications for public accountability in Kurmi Local Government Council, Taraba State, Nigeria. Recognizing auditing as a key mechanism for ensuring transparency and fiscal responsibility, the study adopted a descriptive survey design to collect data from 150 purposively selected audit-related personnel through structured questionnaires. The findings revealed that the audit process in Kurmi LGC is significantly impaired by political interference, inadequate funding, lack of standardized procedures, insufficient training, weak enforcement of audit recommendations, and limited public access to audit outcomes. These systemic and operational constraints reduce the effectiveness of audits and diminish citizens' trust in local governance. Anchored on the principal-agent theory, the study concludes that unless these challenges are addressed through institutional reforms, capacity development, and enforcement mechanisms, auditing will remain ineffective as a tool for ensuring accountability at the grassroots level. The study recommends strengthening auditor independence, improving budgetary support and technical training, and institutionalizing public disclosure and sanctions for non-compliance to restore the credibility and utility of local government auditing in Nigeria.