Public Accountability and Public Fund Management: A Case Study of Selected Local Government in Lagos State

The paper examines the public accountability and public fund management within selected local governments in Lagos State, Nigeria. The study explores how transparency, disclosure of beneficiaries, and responsible reporting contribute to efficient fund utilization and improved governance outcomes. The study adopts a descriptive and analytical approach, employing both primary and secondary data to assess accountability mechanisms and their implications for public sector performance. Findings reveal that inadequate transparency, weak internal control systems, and corruption significantly hinder effective management of public funds. However, where accountability frameworks are actively implemented, there is noticeable improvement in resource utilization, service delivery, and public trust. The study concludes that enhancing accountability through transparent reporting, strict adherence to financial regulations, and effective oversight institutions is critical for sustainable fiscal management in local governments. Recommendations include continuous capacity building, institutional reforms, adoption of international public sector accounting standards, and strengthening of audit and monitoring systems to ensure probity and efficiency in the management of public resources.