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Internal Control Systems and Financial Accountability in Rivers State Universal Basic Education Board (2014–2024)

Elike Onyinyechi Joy

Abstract

This study examines the role of internal control systems in enhancing financial accountability the Rivers State Universal Basic Education Board (RSUBEB) between 2012 and 2024. Given the strategic role of RSUBEB in managing public education funds, the research focuses on assessing the effectiveness of existing internal controls and identifying the institutional challenges that hinder their functionality. Employing a qualitative case study approach, the study relies on secondary data sourced from audit reports, financial statements, policy documents, and oversight publications. Content analysis was used to extract patterns related to compliance, transparency, and control enforcement. Findings reveal that while RSUBEB has established internal control frameworks including procurement processes, audit mechanisms, and expenditure approval systems—these are inconsistently implemented and often undermined by weak enforcement, political interference, limited staff capacity, and poor documentation practices. The internal audit unit lacks full autonomy, and compliance with national financial reforms remains partial. As a result, the Board continues to face recurring accountability gaps, with implications for transparency and service delivery. The study concludes that the existence of internal control systems alone is insufficient; their functionality depends on institutional integrity, professional oversight, and political commitment. Key recommendations include strengthening audit independence, adopting digital financial tools, building staff capacity, and instituting robust monitoring mechanisms to ensure compliance and performance tracking.

Keywords

Internal control systemsfinancial accountabilitypublic sectorGovernance

References

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