THE IMPORTANCE OF DEPARTMENT VOTE EXPENDITURE ANALYSIS BOOK (DVEA) A CASE STUDY OF INSTITUTEOF MANAGEMENT AND TECHNOLOGY BURSARY DIVISION ENUGU

ABSTRACT

 

The aim of this study is to find out the importance of Department Vote Expenditure Account Book (DVEA) various department and ministries. To carry on this study four research question methods were adopted.

In this study, a questionnaire was used to collect relevant data from the staff of institute of management and technology Enugu, Bursar Department, from 2000 – 2004. The findings revealed that the institute has been maintaining the financial regulation of 1976. This also serves as consistence recording of expenditure and liabilities income in respect of finds at disposal of department from 2000 – 2004.

The consistence relate to the recent development in the auditing firms.  As approved by SAS 18: statement of account standard on cash flow statement.

Further more the department vote expenditure account book facilitate vote watching and ensure that subheads for which the vote books are kept do not exceed their authorized limits.

Subsequently, this study will go a long way to government and public sector accounting professionals like staff of the various ministries of finance. Department and parasatals and corporations will find this project an immense help to them.

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