ABSTRACT

This project work was on the role of the accountant in poverty alleviation programme of the federal government with particular note on Enugu North local government area. The objectives of the study among others were: To determine the role of the Accountant in the poverty alleviation programme of Enugu North local government area. To determine whether the role of the accountant is of relevant in the planning of programmes and policies of the poverty alleviation programme in Enugu North local government area. In view of this an in depth literature, review was carried of related materials, journals, and text books, Beside, data were elicited through the use of Questionnaire and oral interview conducted.These data were analysed and presented using statistical technique such as tables and percentages.  The data was used to test the three hypothesis formulated. Based on the data analysed these findings were made:It was discovered that the poverty alleviation programme was geared towards, providing food, security, reducing unemployment and increasing the standard of living of the citizens. In spite of the rigorous effort by the three tiers government and the huge sum that has been spent so far, the impact is yet to be felt even in Enugu North Local Government Area. It was discovered that the local government authorities particularly the poverty alleviation committee have made contentious effort towards mobilization of savings by intermediating between those that have the needed resources (donors) and those that need then (grassroots). In the light of these findings recommendation were also made which include: Enlightenment campaign programme aimed at informing and educating the citizens and individuals domiciled within Enugu on the relevance benefit and right attitude towards poverty alleviation programme. Periodic account audit should be carried out semi annually in other to determine the amount and the effect of funds disbursed courtesy of the poverty alleviation programme. There should be proper integration and role definition with particular emphasis on the place of the accountant in other to guarantee maximum result which will invariably lead to a noticeable impact of the programme at the grass root lead. The researcher strongly believe that if the measures are taken it will help to create positive impact of poverty alleviation programme at the grass root level.

CHAPTER ONE

1.0    INTRODUCTION

The need to develop micro economic activities that could enhance self reliance as a strategy for educing poverty became paramount that the three tiers of government (federal, state, and local) came up with various initiatives.  Among these were programmes and policies that aimed at:
-    Stimulating economic growth through the engagement of semi-skilled and unskilled labour in productive activities
.-   Immediate reduction of social vices and tension in the society by removing idle hands from the streets.
-    Engage the unemployed in direct activities as a variable means of reflecting the economy.
-    Improve the environment latest environmental degradation
-    Minimize rural urban drift through the improvement of rural communities.
-    Committing the fund to direct benefit of the participants rather than on services or overheads.
To achieve these, machineries must be put in motion with competent professionals from various fields of endeavour to plan, implement, monitor and control the programmes and policies.  Among these is the role of the accountant.
1.1            PURPOSE OF THE PROBLEM
Among the major problems that have played the socio-political and economic life of developing nations are gross unemployment of her teeming population and poverty.  Among these nations include our country Nigeria.          
Poverty in Nigeria is pervasive.  About 60% of Nigerians live below the poverty line.  Available statistics shows that only 50% of the population have access to safe water.  About 38% of the population do not have access to primary health care, while most Nigerians consume less than one third (1/3) of the minimum required protein and vitamins in take due to low purchasing power.          
These incidence were conpounded by over two decades of political instability, macro economic policy inconsistencies, low capacity utilization in indusories and the massive turn out of school leavers and graduates by institutions of higher learning.          
Suffice it 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 took upon itself the major task of redressing the twin problem of poverty and employment generation.          
To this end therefore, the government with a high sense of commitment made a provision of  #10billion for the creation of two hundred thousand jobs in the year 2000.          
Worthy to mention was the fact that governments desire to eradicate poverty was born out of the conviction that the incidence of poverty and unemployment have assumed a dimension that is socially, economically and politically unacceptable.  To this end therefore, all hands must be on deck including not only the three tiers of government but also professional bodies and competent individuals among these includes the role of the accountant.          
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 of non-government) to the process identification involves selecting those events that are considered as evidence of economic activities relevant to a particular entity.  (Wey Gandt, 1993).          
Once identified, the economic events must be measured in financial terms, that is quaritified innaira.  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 and many more are some of the functional roles of the accountant even as it applies to the poverty alleviation programme of the federal government.
1.2     STATEMENT OF PROBLEM          
The importance of the accountant or the accounting profession can not be over-emphasized.  This stemmed from the fact the success of an organization lies very much on effective and effectual planning, implanting, monitoring and controlling its financial  flow thus, accounting is ingrained and vital to our economic activity.  Its relevance include the whole process of identifying, measuring recording and communicating the economic event of our organization to interested user of the information (Wey Gandt 1993).          
This role, no doubt permeates even to the poverty alleviation programme of the federal government.          
Enugu North Local Government is one of the three tiers of government, whose major task is to guarantee the efficient and effective implementation of the poverty alleviation programme at the grass root level.          
To achieve this therefore, a result oriented planning, implementation, monitoring and controlling of the financial resources must be put in place. The question that comes to mind therefore are:
-What role should the accountant play in the implementation of poverty alleviation programme?
-Is the role of the accountant of any relevance to the actualization of this programme?          
In other to answer these questions this study will critically evaluate the role of the accountant in the poverty alleviation programme in Enugu North 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 alleviation programme of Enugu North Local Government Area.To determine whether the role of an accountant is of any relevance in the planning of programmes and policies of poverty alleviation in Enugu North Local Government Area.
-To determine whether the role of the accountant is of any importance in the implementation of the poverty alleviation programme.          
-To determine whether the role of the accountant is of any relevance in monitoring of the strategies of the poverty alleviation programme of Enugu North local Government Area.
-To determine whether the role of the accountant will result in the actualization of the objectives of poverty alleviation in Enugu North Local Government Area.
1.4            RESEARCH HYPOTHESIS
HO:   The role of the accountant is not relevant to the effective planning of the poverty alleviation programme in Enugu North Local Government Area.
HI:  The role of the accountants is relevant to the effective planning of the poverty alleviation programme in Enugu North Local Government Area.
HO2:  The role of the accountant is irrelevant to the successful implementation of the poverty alleviation programme in Enugu North Local Government Area.
H2:  The role of the accountant is relevant to the successful implementation of the poverty alleviation programme in Enugu North Local Government Area.
HO3: The role of the accounted is irrelevant in the monitoring and controlling of the poverty alleviation programme of Enugu North Local Government Area.
H3:  The role of the accountant is relevant in the monitoring and controlling of the poverty alleviation programme of Enugu North Local Government Area.
1.5            SCOPE OF STUDY
This project focused on the activities and the role the accountant played in the poverty alleviation programme of the federal Government in Enugu North Local Government Area. The responsibilities attached to the programme that was established by the federal Government to help the less privileged, the unemployed in the society and so on.  It covers the activities that happened or happening in Enugu North Local Government.          
Area concerning the role of the accountant in the poverty alleviation programme of the federal Government.  The accountant has to discharge his/her civil responsibilities in the programme within the geographical area i.e Enugu North Local Government Area.