TABLE OF CONTENT
Abstract      –        –        –        –
Table of content   –        –        –
CHAPTER ONE: INTRODUCTION
1.1 Background of the study   –        –
1.2  Statement of problem       –        –
1.3 Objectives of the study      –        –
1.4 Research questions  –        –        –
1.5 Research hypothesis          –        –        –
1.6 Scope of study         –        –        –        –
1.7 Limitation of the study      –        –
1.8  Definition of terms  –        –        –
CHAPTER TWO: LITERATURE REVIEW
2.1 Introduction   –        –        –        –
2.2 Government accounting    –        –
2.3 Government expenditure pattern          –
2.4 Basis of government accounting –
2.5 Professional of government accounting          –        –        2.6  Financial manager   –        –        –        –        –         2.7 The need for account/financial experts –        –        –        2.8 Financial control system   –        –        –        –
2.9 Principles of financial control     –        –        –
2.10 Nature of control   –        –        –        –        –        2.11 Financial control mechanisms in the civil service  –
2.12 Forms in using government accounting        –        –
2.13 Office of the state accountant general –        –        –        2.14 Office of the auditor general for state (external)    –        2.15 Budget exciting and accounting –        –        –        –        2.16 Major instrument of financial control in public service   –        CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Introduction   –        –        –        –        –
3.2 Population of the study     –        –        –        –
3.3 Sampling/sample size        –        –        –        –        – 3.4 Method of data collection  –        –        –        –
3.5 Sources of data collection  –        –        –        –
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS    –        4.1Introduction    –        –        –        –
4.2 Date analysis  –        –        –        –
4.3 Testing of the hypothesis –        –
4.4 Interpretation of study or result –
CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATIONS
5.1 Summary       –        –        –        –
5.2 Conclusion     –        –        –        –
5.3 Recommendations   –        –        –
References –        –        –        –        –
Appendix I           –        –        –        –        –            


CHAPTER ONE 
INTRODUCTION
1.1     BACKGROUND OF THE STUDY 
Government accounting according to Adebisi (1990), “government accounting is the process of collecting recording, sorting, classifying and compiling in summarized and monetary terms of all information about public expenditure and resources and communicating the same to the appropriate level of management and efficient control of public funds and resources in line with the lay down rules and regulation.           The key area of interest of the government accounting to the management and public at large and upon which greater emphasis is being placed, is that aspect of efficient management of financial resources and accountability as every citizen. Within the state is assumed to be a contributor to the government funds, follows therefore everybody has the right to ask question or know how much was collected, spent, and for what purpose or how the fund would be effectively managed. The dwindling resources of the nation vice-visa, the increasing needs of government for more financial resources to meet the elastic and competing demands, of the citizen calls for an appraised for the existing financing management mechanism. Financial resources are entrusted to one person or group of persons or organization for the purpose of achieving an objective hence, the person who gave the financial resources after the achievement of the objectives. Through the civil service that government develops and implements policies and programmes, financial accountability8 to the civil services is a process by which the financial resources pulled together by the people to the cane of the government, is properly managed and accounted by the government and the entire citizen. Attention should be directed towards ascertaining whether expenditure has been incurred according to the goals of the government, also if the resources have been used according o the lay down polices or prescribed. The federal system of government that is being practiced in Nigeria gives room for the tier of government via federal, state and local government. There are thirty six (36) states government and seven hundred and seventy four (774) local governments in Nigeria to this day year of 2013.

1.2     STATEMENT OF PROBLEM 
There has been a lot of public outcry on the poor management of financial resources, improper implementation of government policies and accountability. In public owned organization perhaps, it is an attempt to overcome the budget difficulties being expenses by the Nigeria State government that financing in the public sector involved which tend to make the financial accountability in the civil services is very cumbersome task. However, people need to know why government has not been able to use effective available resources to finance its entire project and due to inadequate management resources. 

1.3     OBJECTIVE OF THE STUDY 
The study was carried out with the main aim of appraising the efficient management of financial resources in the civil services, Delta State Government as a case study. the specific objectives include the following;
i. Finding out whether there is effect on using competent or trained accountant financial experts in the efficient management of financial resource in the civil services.
ii. Knowing the effect of dependency of the state government on federal statutory allocation in their financial resources.
iii.Knowing if the money being generated is used for the set objectives.
iv. Pointing out defects in the government of financial resources in the civil services.
v. Examining possible solutions to the problem being encountered in the financing of public sector and how to enhance the method of accountability.
vi.Enlightening the public at large as regards to source of finds and how the funds are being utilized. 

1.4     RESEARCH QUESTIONS
The following are research question of the study.
i. The efficient management of financial resource in civil service, did they possess the financial skill?
ii.Is there any inefficient management of financial resources in the civil services?
iii.Does the mass worker enjoy the efficient management of the financial resources in the civil services?

1.5     HYPOTHESIS STUDY 
H­o­:     There is no significant relationship between mass workers and efficient management resources in civil services.
H­1:     There is significant relationship between mass workers and efficient management resources in civil services.
H­­o:     There is no significant relationship between efficient management of financial resources in civil services and possession of financial skill.
H­1:     There is significant relationship between efficient management of financial resource in civil service and possession of financial skill.
1.6     SCOPE OF STUDY
The purpose of this research work, is to examine the financial management of financial resources and financial control mechanisms in the civil services. And also examine the nature of the government accounting along with the accounting process in the civil services. However, this research work will centralized on the financial resources management in civil service in respect to Delta State civil services as the area to covered.   

1.7     LIMITATION OF THE STUDY
Financial constraints due to financial inadequacy in order to source for materials, conflicting and complicated questions during the time of carrying out investigation in respect to the research work.

1.8     DEFINITION OF TERMS 
The following are define to give the contextual meaning in this research work.
i. Financial resources: It is the money available to business for spending in form of cash. Liquid securities and credit lines drawn before going into the business.
ii. Management: The process of planning, organizing and co-ordinating an organization human, material and financial resources in order to achieves their set of objectives.
iii. Civil services: These are permanent professional branches of a government administration, excluding military and judicial branches and elected politicians. According to encyclopedia, civil service can refer to a branch of government services in which individuals are employed on reward purpose.