10

earnings andhas generated over 80%ofthe federal government revenues. Itaccounted for an average of 85%of ourmerchandis~ exports in the last twodecades, reaching a peak of over 96%in 1980, compared with about 1% in1960.

After 1980,therewas a slump in theworld oil market. Revenue from oildeclinedandNigeriawas exposedto thefullestimpactof the disarrayintheworldbecause we were not forearmed withcounter economic measures. Theeconomic depression resulting fromlow oil revenues was such that itculminated in Nigeria's largest federalbudget deficit in 1983.

Nigeria's export of goods andservices amounted to aboutN 10 billionwhile the figure for imports was N 11.4billion, leaving a current account deficitofN!.1 billion as against N2.6 billionin the previous year. Since then, the

JFBI Vol. 2, No.2

* Author is a Professor of Accountancy at AbiaStateUniversity, Uturu,

Introduction

Following the global economicrecession, andparticularly the world oilglut, Nigeria's financial future wasthrown out of its depth. As 'a result, ourresources dwindled from apparentprosperity to near economic collapse.This, in part, is due to the fact that as amember of the world community,Nigeria cannot be immune to a worldeconomic depression. But, moreimportantly, it was due to our near totaldependence on oil revenue and the factthat, despite our apparent "richness" inthe 1970's resulting from"petro-naira",our economic planners did notsufficiently provide for the rainy day.

Since 1973,oil has become amajorsource of Nigeria's foreign exchange

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A. C. EZEJELUE*

EFFICIENT GOVERNMENT ACCOUNTING SYSTEM: ANINSTRUMENT IN THE EFFECTIVE MANAGEMENT OF

NIGERIA'S LIMITED FINANCIAL RESOURCES

2

JFBI Vo!. 2. No_ 2

Nature and Objectives ofGovernment Accounting

Nature and ScopeThe federal,stateand localgovernmentsderivea lot of revenue throughtaxes andother levieson the citizens.Governmentspending on behalf of the taxpayers isalso enormous. Apart from the primarygovernment functions of ensuring "thesecurityandwelfareofthe people", therewas substantialgovernmentparticipationin the productive, distributive, andservice sectors of the economy.However, as a deliberate policy arisingfromthe implementationof the structuraladjustment programme, government isdivesting some of her economicinterests in these sectors by way ofprivatisation and commer-cialisation.

The necessity of governmentaccounting arises in theory partly fromthe involvement of government in theaffairs of a country as long as everyaspect of the involvement has financialimplications, for instance, governmententities engaged in transactions ofeconomic and accounting nature, suchas purchase of goods and services,borrowing- and investment of funds,collection and acquisition of equipmentand retirement of loans. These andsimilar transactions must, of necessity,

project an efficient governmentaccounting system as one of thoseeffective tools that will have a long-runeffect of piloting our battered economyto an even keel.

The Economic Stabilisation Act1982 which introduced severeausterity measures.

11. Efforts to control smuggling.

III Means of curtailing foreignexchange spree.

IV. Ethical revolution, and

v. StructuralAdjustment Programmewith its Second-tier ForeignExchange Market (SFEM).

Also, a number of stepshave been takenwhich include devaluation of currency,currency convertibility, findingalternative sources of revenue, andmeans of improving our existingcollection system.While some of thesemeasures may have long-term effects,others are mere palliatives which maybe useful only in the short-run.

Although Nigeria cannot "fully beinsulated from the global economicblizzard",the effectcanbeminimisedbymaking efficient use of some simpletools at our disposal for the efficientmanagement of what we have at anypoint in time. One of these tools is anefficientgovernmentaccountingsystem.

The purpose of this paper is to

downward plunge of our economy haspersisted.

A number of economic measureshave either been taken by the federalgovernment, or been suggested, torevamp the economy. For instance, thefederalgovernmenthas introduced,interalia:

Efficient Government Accounting System: An Instrument in the Effective Management... 11

Characteristics of GovernmentAccountingGovernment accounting is concernedwith the flow of economic resources inasmuch the same wayasbusinessentityaccounting, and it is a natural reflectionof the need for government to accountto the tax payers. The essence is toensure that any expenditure authorisedunder any particular expenditure headis effectively controlled.

The National and State Assembliesare supremeovermattersconcernedwithraising and utilisation of money. Theyappropriatemoney for specificpurposesfrom authorised sources and effectcontrol by regular checks and audits. Inview of the extensive control ofgovernment entities through laws andregulations, a government accountingsystemmust, first and foremost,complywith the legal provisions. At the sametime, it is required by the need of properaccountability to determine fairly andwith adequate disclosure, the financialposition and results of financialoperations of the government entities.The needs to simultaneously comply

government resources, and (ii) theefficiency,economyandeffectivenessofgovernmentoperationsandprogrammes.Thisguaranteesgenuine accountability.Any government, which fails toguarantee this stewardship function ofadministratorsof governmententities, isnot an ideal instrument in the effectivemanagement of our lean resources.

JFBI Vol. 2, No.2

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ObjectiveAccording to the US NationalCommittee on GovernmentalAccounting, "the end toward whichgovernmentaccountingis directedis theproductionoftimely, accurate,pertinent,and fairly-presentedfinancialstatementsand reports for use by management,legislative officials, the general publicand others having need for publicfinancial information".The objectiveofa government accounting system is,therefore, to develop financialinformation that is useful to interestedparties, such as legislators, theadministrators of government entities,and the general public. The internalreporting objective of a goodgovernment accounting system is tomaintain control of the financial affairsof the entity and to ensure compliancewith the legal and administrativeprovisions. The external reportingobjective of an efficient system, whichmust ensure an effective fiscal controlover the public purse and requireadequate disclosure of budgetary andactual financial data of governmententities, should satisfy the citizens rightto know (i) the sources and uses of

be accounted for. In practice,governmentaccountingaidsgovernmententities in prosecuting theseeconomically,efficientlyandeffectively.More specifically, it aids governmententities in economic planning, projectevaluation, tax policy formulation,capital formation,and decision-making.

A. C. Ezejelue12

jFBI Vol. :!. No.2

1. Accounting systems have to bedesigned to comply with theconstitutional, statutory and otherlegal requirements of the country.

2. Accounting systems must berelatedto thebudgetclassifications.The budgetary and accountingfunctions are complementaryelements of financialmanagementand must be closely integrated.

3. The accounts must be maintainedin amannerthatwill clearlyidentifythe objects andpurposes forwhichfunds have been received andexpended and the executiveauthorities that are responsible forcustody and use of fund inprogramme execution.

4. Accounting systems must bemaintained in a way that willfacilitate audit by external reviewauthorities and readily furnish theinformation needed for effectiveaudit.

5. Accounting systems must bedeveloped in a manner that willpermit effective administrativecontrol of funds and operations,programme management andinternal audit and appraisal.

6. The accounts should be developedso that they effectivelydisclose theeconomic and financial result ofprogrammeoperations,includingthemeasurement of revenues,identification of costs and

Criteria for Effective GovernmentAccounting System

Some of the criteria for an efficientgovernment accounting. system arecontained in the report of researchconducted on the subject by theUnited Nations Organisation. Therecommendations include:

with the legalprovisions and to properlyaccountto the taxpayerswill often resultin a conflict between the applications oflegal provisions and correct accountingprinciples. When there is a conflictbetween the applications of legalprovisions and the generally acceptedaccounting principles applicable togovernmententities,thebasic rule is thatlegal provisions must take precedence.Another characteristic of government

accounting, which arises from the needto comply with the legal provisions, isthe formal integration of the legallyapproved budget in the accounts of thefunds operated on an annual basis. It isrecommended that an annual budgetshouldbe adoptedby every governmententity, whether it is required by law ornot, and the accounting system shouldprovide budgetary control over generalgovernment revenues and expenditures.

Theneed to demonstratecompliancewith legal requirements led to thedevelopment of the fund accountingconcept, which is so basic that the term"fund accounting" is often used todenote the kind of accountingrecommended for government and non­profit entities.

Efficient Government Accounting System: An Instrument in the Effective Management... 13

Financial Instructions Circulars,Regulations and DirectivesFinancial Instructions (FI) are preparedin accordancewith and issued under theauthority of the relevant state laws. FIsapply to the control and use ofgovernment funds and stores. Nothingin the FIs can overrule or impair anyobligation laid upon a public officer byan ordinance law, or subsidiarylegislation.

Where there is any conflict betweenFIs and accounting circulars issued bythe Accountant-General or the Ministryof Finance before the date of thepublication of the FI, invariably the FIwill prevail. But accounting circularsissued after the date of the relevantchapter may override that chapter untilit is next revised.

Legislative RequirementsThe other financial matters are furtherregulated by laws enacted by the statelegislaturesin the formofAppropriationlaws, Financial Laws and Audit Laws.Some of these laws have effect only inrelation to the financial transactions ofone year, for example an appropriationlaw.These state lawsoften influencethestructure and form of governmentaccounts.

accountability and Public Revenue. Italso laid the foundation for theinstitutionalisationof FundAccountingas the structural framework of ourgovernment accounting system.

JFBI Vol. 2. No.2

Present State of GovernmentAccounting in NigeriaConstitutionalRequirementsChapter V Part 1 (e) and Part 2 of theConstitution of the Federal Republic ofNigeria (1979) contain provisions on"Powers and Control Over PublicFunds." They regulate certain financialmatters forboth the federal and the stategovernments and,by extension, also forthe local governments. They deal interalia with the Consolidated RevenueFund, Statutory Salaries, the PublicDebt, and theAudit of Public Accounts.

The constitution therefore spells outnot onlythe accounting,but also the totalframework of financial management aswell as the issues of public

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determination of the operationresults (the surplus or deficitposition) ofthe governmentand itsprogrammes and organisations.

7. Accounting systems should becapable of serving the basicfinancial information need ofdevelopment planning andprogramme and the review andappraisal of performance inphysical and financial terms.

8. The account should be maintainedin a manner that will providefinancialdata foreconomicanalysisand reclassification ofgovernmental transactions, andassist in the developmentofnaturalaccounts.

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JFBI Vol. 2, No.2

Contrary to the above conditions, theaccounting records and statements of ourgovernment accounting systems merelyreflect the decisions of the legislature andsimply show how far authorisations havebeen carried out. The emphasis is notthe efficiency of an entity's activity orthe effectiveness of execution of project,but on whether an authorised activity hasbeen executed at all, and in compliancewith the statutory and other legalrequirements. The focus is not on netincome determination (even where thatis possible and necessary) but uponreceipts and expenditure of monetaryresources in accordance wi th thelegislative or other control-orientedrestrictions. The emphasis is, therefore,on the entity to which appropriations aremade, i.e., on the expendable fund.

As long as the legal requirements arecomplied with, our governmentaccounting system is capable ofdisregarding the Generally AcceptedAccounting Principle (GAAP) withruthless abandon. This is why properaccountability becomes elusive. Thereis hardly any coherent package ofaccounting principles recommended for

Adequacy ofAccountability at the PresentState of the ArtAs noted earlier, the end towards whichall government accounting is directed isthe production of timely, accurate,pertinent and fairly presented financialstatements and reports for use bymanagement, legislative officials and thegeneral public. In order to serve theabove objectives, which will enhance theeffective management of our limitedresources, our government accountingsystem is expected to meet the followingconditions, among others:

1. Serve as major information systemof support for economic anddevelopment planning.

11. It should be integrated andharmonised with relevant budgetingsystem, good management ofliquidity, effective publicaccountability concept, timely andregular audit, etc.

iii. Ensure technical and mathematicalaccuracy.

IV. Maintain flexibility and be subjectto innovation.

v. Make adequate provision for thevariety of user groups.

VI. Maintain simple, clear and logicalpresentation format.

vii. Ensure promptitude of presentation.

Vlll Provide procedures and mandatethat will ensure compliance withlegal and fiscal provisions.

Efficient Government Accountillg System: All Instrument ill the Effective Management.: 15

IX. Provide essential data to facilitatethe appraisal of the efficiency andeconomy of operation, theevaluation of the effectiveness ofthe programme; as well as assessthe continued ability of thegovernment entity to provide theservice of goods for which it exists.

In order to render our governmentaccountingsystemefficientforpurposesof being an effective tool in themanagement of Nigeria's limitedfinancial resources, some aspects of itrequire adequate attention andimprovement. These include thepreparation of two sets of accountswhere necessary, management ofliquidity in government, properintegration of accounts with goodbudgetary system, external auditing,public accountability, provision ofadequate and capable manpower andgeneral understandability of issues ofgovernment accounting. However, a

Some Important Issues RequiringAttention

JFBI Vol.2, No.2

adoption in our government accountingsystem. For instance, the issue ofadopting cash basis or accrual basis ormodified accrual in governmentaccountingis debatable.For thepracticaluses of accounting in the business ofgovernment, the GAAP as they apply toenterprise organisations will, ofnecessity, be tailor-made to achieve thegoal of government accounting. It is forthe government entities and theaccounting profession to cooperate inorder to create a reporting system thatsatisfies the needs of the interestedparties.

Therehasbeen littleorno innovationin our government accounting system.They have virtually remained as ourcolonialmasters left them,about twoanda half decades ago. In many Africancountries, the system inherited from thecolonial powers has not seen anyappreciable change. This fact issupported by some studies of variousaspects of accounting in Africa. Oursystem is therefore not innovativeenough to take care of the radicalchanges in the size, complexity,affluence and dynamic development ofprogrammes of the government, theexposure to knowledge and crimes ofthe citizenryandtheirpoliticaland socialawareness. Such an outdated andbackward system of accounting canhardly be a good tool in the effectivemanagement of our limited financialresources.

Our government accounting systemis bedevilled with tardiness in reporting

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A. C Ezejelue16

of accounts. Auditing of governmentaccounts also lags behind. Theaccounting system is not adequatelyintegrated with an effective budgetingbase and, therefore, it lacks feedback,control and planningmechanisms.

When Nigeria was poor, the effectof a poor accountingsystemwas not felt.But the impact was felt when oil-nairawas apparentlyover-flowingbecause anerror of omission or commission by anaccounting officer under a poor andinadequate accounting system involvedthe country in loss of good sums ofmoney. An accounting system thatallows the regular occurrence of suchcostly errorsof omission or commissionisnot efficient,andcannotbe aneffectiveinstrument in the management of ourlimited financial resources.

JFB! Vol. 2, No.2

appropriations and estimated revenues.It is usual in our system for the

executive arm of government to preparethe budget and then submit it to thelegislative branch for review,modifications; approval or disapproval.When the budget is approved, it isreturned to the executive and serves asa basis for the operations of thegovernment entity for the fiscal year.Accounting for the government entitybegins when the budget is adopted.

Budgets of government entities areprepared on a programme or functionbasis. Under programme budgeting, inwhich government programmes andobjectives are defined, resources arebudgeted for a programme or activity.Programme budgets emphasis controland performance appraisal, and reflectthemanagerial responsibilitiesofpur lieofficers.

In function budgeting, on the otherhand, the object, character or activity ofministries/departments (other thanprogrammes), is defined and budgetede.g.education,health,the police andfire.This method is widely used in Nigeriaat the present time.

However, one of the most recentpromising developments in budgetingforgovernmententities,which shouldberecommended for use in Nigeria, is theZeroBaseBudgeting (ZBB). Itcould beargued that in the new political systemit will serve as a useful tool for themanagement of Nigeria'S decliningfinancial resources. ZBB requires totalrejustification of every activity or

Integration of a Good Budgetary SystemAll government entities or units shouldbe controlled by budgets. The budgetwhich is used to plan, control andappraisethe performanceof an entity fora period of time and for a specificpurpose usually shows authorised

Preparation of Two Sets of AccountsAs we mentioned earlier, an efficientgovernment accounting system will,inter alia, be able to serve as ,8 majorinformationsystemto support economicand development planning, makeprovision for the variety of user groups,provide procedures that will ensurecompliance with legal and fiscalprovisions, and to assess efficiency,economyandeffectivenessof operationsand programmes as well as assess thepotentiality of the entity. It is clear thatconflicts may exist between accountsprepared in compliance with legalprovisions and accounts prepared inaccordance with generally acceptedprinciples of accounting applicable togovernment entities.Yet abalancemustbe maintained if government accountswill be capable of serving other usefulpurposes as well as complying with thelaw. This, therefore calls for thepreparation of two sets of accounts,where it becomesnecessary, tomaintainthe balance.

cursory treatment of each of them willsuffice for our purpose.

Efficient Government Accounting System: An Instrument in the Effective Management... 17

obligationsin cashor its equivalent.Theimportance of this issue becamepronounced in the '70s when it wasbelieved that Nigeria had an excessliquidity and did not know what to dowith it. The issuewas equally importantin the '80s and also in the '90s when itwas obvious that Nigeria had deficientliquidity. The feeling iswidespread thatNigeria had not been able to,manage itsliquidity - either surplus or deficient -effectively.Liquidity,whether excessordeficient, poses problems for thegovernment as much as it does for anybusiness enterprise. Whereas deficientliquidity raises the problem of findingfunds to meet obligations, excessliquidity poses a challenge to accountfor the efficient utilisation of theresources. Therefore, liquiditymanagement should be as important inthe public as it is in the private sector.

It is safer to assume that excessliquidity is much more difficult tomanage effectively than deficientliquidity. Where the funds accrueabundantly and evenly, the tendency, inthe absence of good management, is tospend them recklessly with little or norank-orderingofpriorities.Anymistakesdue to misapplication of funds are noteasilynoticedsincethere is alwaysmoremoneyavailablefor spending.However,the societylosses in the enddue tomuchmoneywasted.Butwhentheexcessfundaccrues unevenly there is the tendencyto neglect programmes and activitieswhen resources are limited and to

JFBJ Vel. 2. No.2

Management of Liquidity inGovernmentLiquidity in this sense connotes theability of government to meet financial

operation each year as if that operationhad never existed and it integratesplanning, evaluation and budgeting.Each budget unit therefore commencesitsplanningafresh fromaZerobase.Theadvantages ofZBB include:1. It examines the desirability for, as

well as the accomplishment andeffectiveness of, subsistingprogrammes as if they were beingproposed for the first time.

n. It allows proposed newprogrammesto competefor limitedresources on a more equal footingwith existing programmes.

111. It focuses the budget process on acomprehensive analysis ofobjectives and desirability andcombinesplanning, evaluationandbudgetinginto a singleprocess.

IV. Itrequiresadministratorsto evaluatein detail the cost effectiveness oftheir operations, and securesextensivemanagerialparticipationat all levels of government and atall levels in the budget process.

Although ZBB may be more costly interms of time and money than thetraditional budgeting procedure, itsbenefit in the effective management ofour limited resources will more thancompensate for the cost.

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A. C. Ezejelue18

JFBI Vol. 2, No.2

In order to give full effect to the spiritof fundamental prerequisite of ourdemocracy, the fifth schedule of theconstitution provides for the Code ofConduct Bureau and Code of ConductTribunal.

Public accountability connotes theliability to be accountable and responsive

Public AccountabilityThe concept of public accountability isenshrined in the Nigerian Constitutionof 1979 under Fundamental Objectivesand Directive Principles of State Policy.Sections 13 and 14, which deals withthe fundamental obligations of thegovernment and the people respectivelyare apt. For instance, section 14(2)provides that:

a. Sovereignty belongs to the peopleof Nigeria from whom governmentthrough the constitution derives allits powers and authority;

b. The security and welfare of thepeople shall be the primary purposeof government;

c. The participation by the people intheir government shall be ensuredin accordance with the provisionsof the constitution.

External AuditingSection 78(2) of the Constitution oftheFederal Republic of Nigeria, 1979provides for the audit of the publicaccounts of the Federation. Similarprovisions are made in Section 117(2)ofthe constitution in respect ofthe auditof public accounts of the states. TheAuditor-General of the Federation isrequired by Section 79(3) to submit hisreports to each House of the NationalAssembly for consideration. In the sameway, under Section 117(3) the stateDirector of Audit shall submit his reportsto the state House of Assembly forconsideration.

The scope of the audit of publicaccounts required under the constitutionought to be far reaching. It includes:

1. An examination of financialtransactions, accounts and reportsof government entities, as well asan evaluation of compliance withlegal provisions.

11. An evaluation ofthe efficiency andeconomy in the use of resourcesand a review of effectiveness inachieving the desired result.

Both the executive and thelegislature require frequent and regularfinancial statements of government

indulge in such spending whenever fundsaccrue. The effect IS unevendevelopment within the relevant period.This is unhealthy.

Efficient Government Accounting System: An Instrument in the Effective Management.: 19

entities. This will enable them to monitoractivities and exercise effective controlover public funds. Belated audits arepoor tools in the effective managementof resources.

entities to provide for adequate andcompetentmanpower.Thismay requirethe development of a scientific system(e.g. human resources analysis andaccounting)thatwillprovideinformationaboutthe entity's humanresourcesneedsin every aspect of governmentaccounting system, includingbudgetingand auditing. This information willfacilitate the acquisition, development,allocation, maintenance and optimalutilization of the human resourcesoftheentity. Thus, a basis for recruitment ofadditional capable personnel will beestablished. Some accounting officerswho operate our present governmentaccounting system joined the civilservice after a basic general educationwith a view to making their career inthe government service. They areexposed to government accounting notthrough well-structured andprogrammed professional training, butby learning on the job and a series ofMarkovchain training of shortduration.If this conditionpersists, it becomes far­fetched to think of introducingappropriatechanges in our environmentaccountingsystem.Awell-trainedmindis in a better position to innovate andimprove on a system. "Only whenaccounting in government is fullyprofessional,not onlyinterms of trainingbut in certification and accreditation,then and only then, can the full benefitof government accounting be reapedwithin the framework of developmentadministration".

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Provision of Adequate and CompetentManpowerIn order to develop and maintain anefficientgovernmentaccountingsystemand be able to improve on it from timeto time, it is necessary for government

to the people to whom power belongs.Theconsentof thepeople tobe governedis usually obtained in a free and fairelection. Having received the people'smandate to govern, it behoved thegoverning class to be responsive to thewelfare and security of the same peoplewho gave their consent to be governedand to be accountable to them for theiractivities. The people are the best judgeof good and bad government, and theyexercise this authority of judgement ina free and fair election when thegoverning class seeks a fresh mandate.

The conceptofpublic accountabilityis yet to be fully appreciated andimplemented inNigeria. And unless thegoverning class observes the spirit ofpublic accountability, we shall have,according to Honourable Dureke:"Government of the mighty and therapacious, of the greedy and the cruel,of the selfish and morally blind, of theignorantandperverse,ofthe corrupt,andirredeemably narrow minded andintellectually blind." It is clear that thetype of governmentimaginedbyDurekein the absence of the spirit of publicaccountability, is not the type we cantrust with the effective management ofour resources.

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JFBI Vol.2, No.2

1. Nigeria's Federal Governmentbudget proposal for 1983.

2. ibid.3. Sec. 14 (2) (b) of the Constitution

of the Federal Republic of Nigeria1979.

4. National Committee onGovernmental Accounting,Auditing, andFinancialReporting.(Chicago:MFOA), 1968, p. 14.

5. ibid, pp. 3-14.6. Manual for Government

Accounting as reported by K.Oshisami and E.O. Fadipe, "TheRole of Government Accounting"(Unpublished).

7. Sees. 74-83 and 112-121 of theNigerian Constitution 1979.

8. Finance (Control andManagement)Law, 1959; the Contingencies FundLaw, 1959; the Funds andAccounts Law, 1959; theIncorporation (Ministry of Finance )Law, 1968; the Audit Law, 1963,passed by the former EasternNigeria Legislature, some ofwhich are still relevant in theEastern States.

9. Sec. 3 ofthe Finance (Control andManagement) Laws, 1963 (Cap. 54Laws of Eastern Nigeria).

References

accounts require immediate attention andimprovement; in the light of present dayevents.

Conclusion

As a contribution towards the ways andmeans of managing our oil revenuecoupled with world economic recession,I have tried to project the tool which wealready have, as an effective means inthe management of our limitedresources. This tool which is the"government accounting system" can beeffective only ifit is made to be efficientby making it comply with certain basiccriteria and conditions. At the same time,some concomitants ofthe system, suchas budgetary system, auditing, publicaccountability, adequate and competentmanpower as well as multiple sets of

Perception of Purposes of GovernmentAccountingThe end product of an efficientgovernment accounting system is meantto be of use to intended parties, whichinclude the executive, the legislature, thepeople, and the administrators. At themoment, there is widespread apathy andgeneral lack of understanding andinterest in the accountability of ourresources.

It is not enough to recruit, develop,allocate, and utilise human resources, theneed to maintain staff in good workingconditions need not to be over­emphasised.

It is an indication of unfavourablehuman organisation if there is a highlevel of absenteeism, conflict, grievancesand labour turnover.

Efficient Government Accounting System: An Instrument in the Effective Management... 21

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A. C. Ezejelue22

S.B. Chartey and P. Denis by theEconomic Commission for Africa(ECA) 1976-1979.

10. K.Oshisami and E.O Fadipe, op.cit. p. 11.

11. The study commissioned under