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Over the last few years, Financial Management has published a significant number of articles that analyze patterns in returns. Practice of public financial management and transparency/accountability: The findings revealed that the practice of public management in local government administration enhances transparency and accountability in the use of public financial resources of Bayelsa state.

In this framework, the tools that management can employ range from ex ante expenditure controls to compliancy checks, inventory controls, record keeping, reporting, and monitoring (see figure 6.1).However, a contemporary internal control framework is more than a set of traditional financial and compliance controls.

Fundamentally, this chapter …