AN EVALUATION OF INTERNAL CONTROL IN GOVERNMENT TRANSPORT INSTITUTION

CHAPTER ONE
1.1 INTRODUCTION
This project work center around the international control system in government institution with a critical look into the kwara state transport corporation popularly know as kwara express, established by the Kara state transport corporation edit No 14 of 198, which earn INTO FORCE ON 11th FEBUARY 1998.
Every day, critics and allegation are being levied on some government parastatals by the public as being in productive and in efficient
For example there has been many debate as to whether or not the Nigeria railways should be privatized.

Some extremists have gone pace away demanding and immediate scrapping of the railways.
The reason for this allegation are not fetched, the operation of the railways have always argued that the railway was established to provide essentials transport service to the public and the case of profiteering is quite secondary and because of that internal control in railways corporation are very loose.
The researcher has gather that for many fear now, the Nigeria railways is saddled with it’s poor revenue returns, a condition that has forced the corporation to rely hearing on the federal government subventions which at tones come below the projected estimate hence the suspension of most of the total service of the corporation to the public and in some instance the delay in payment of staff salaries government institution can still be efficient in their service to the public by having a good internal control system.

The system must be monitored by intelligent and honest person coupled with the will ingress of the management to establish some.

Internal system is know to be the system of control on finance or other wise established by the management on other to guide the assets of the company.

From the data gathered, it is understood that why the private and public organization have good internal control system because most posses profit orientation relatively, private and public companies pay tax to the government why government institution pay little or on tax at all and most of the do not care whether or not there are good internal control system
Kwara state transport corporation a profit oriented organization was established on the 11TH February, 1998 by the them military administration group captain Ibrahim Alkali as part of the administration commitment to offer cheap transportation service to the public and solve the problem of exploitation by the state ministry of work, although, with impended management boldly and self –accounting in nature, the corporation share holding is 100% government owned.
The internal control system of the corporation has gather command and praise possibly because use of its profit orientation.

Beside, the transport services offered by the corporation, it deals in the sales of petroleum product of the initial stage the corporation also proposed to deal in courier services the effective of the services can not be easily assert aimed as some is certainly on conflict with the edict establish in gather corporation internal control system in kwara state transport corporation shall be evaluated in subsequent chapters.

The writer tried to examine the problem militating against the efficiently control system in government establishment with emphasis in finding during the research appreciates the need for management to establish effective internal control system in the organization, effort shall be geared to recommend their relevant measures not only to maintain the system in the organization but also being about better ideas that can improve the system. .
The impose of this project is to examine whether or not internal control system naira incorporated in to the management of these prostates and if so to what extent is the system made use of also factors, which militate against the efficiency, will be so exposed as to leave no one in doubt of the cause of the inefficiency.

Does it means that there is no proper control of the resources available to the institution leading to public interim as to their being so loose with internal control system ?

how ever, looking at the example of railways corporation, there are lot of militating factor against the viability of the railways which probably also lead to the poor revenue returns for corporation.
Furthermore, stiff competition from the tailor handler who place their trailer behind shops at the ports and carry the discharged goods up worth and other destination also make the railways to stand on a futile ground.
The mobility of the government to reliabilities all roads is likely to be a factor against effective internal control system in Kwara state Transport corporation complete with the corporations future to put in place the use of big lorries.
At the end of the project work, we shall be exposed to the degree of efficiency in government establishment with a critical look in the Kwara state Transport corporation. Possible suggestion shall be part too aid the corporations effort.

1.2 OBJECTIVE OF THE STUDY
The main objective of the study is to examine the internal control in government transport institution.
And as mentioned in the introductory paragraph the internal control in government transport institution is to examine whether or not internal control system are incorporated in to the management of these prostates and if so, to what extent is the system made use for.
Also factors which militate against the efficiency.