ABSTRACT

The topic of this work is auditing as a measure on public accounting with reference to federal ministry of finance. Abakaliki. 
To guide this work, four-research question and four null hypothesis were formulated. A structured questionnaire was produced to get response from the respondents. The statistical tools use to analyze both the descriptive and inferential include mean and t- test statistics to give worth for the results generated. 
The finding on include that authoring promote transparency, accountability, deter waste and encourage good governance in the FMOE, Abakaliki. Also that the application of professional Edith’s and auditing standards by auditors in the ministry is questionable more over, that there was interplay of nepotism, favoritism and political affiliations in the appointment and removal of auditors in the based on the major findings, it was recommended that merit should be encourage also quality should be discourage a well as that of quote appointment in financial industries. 

CHAPTER ONE

INTRODUCTION 
The establishment of the institute of management and technology (IMT) Enugu, there existed a college of technology up till 1967, also in existence at then were the institute of administration and the cooperative college. Unfortunately, none of this institution was able to meet up to the standard of an average higher institution of learning of course; most of their courses were limited to civil servants. Not only that, they cannot award certificate beyond ordinary level diploma (OND). 
In an attempt to remedy this and advance the course being offered by the aforementioned institution and perhaps put them into acceptable standard the Ukpani Asika administration on list April 1972, merged the former college of technology with the college of administration. 
Nevertheless, the amalgamation of the two-sister school could not meet up with both the state and national needs. Administration set October, 1972, the East central state administration set up a provisional council to determine structure of the government, the appropriate structure of an autonomous institution that would produce high quality technologist and technicians, professional managerial manpower in certain subject areas that will rhyme with the state and national needs. 
Consequently, on 3ist may 1973, the edict no of 1973, titled” the institution of management technology Edict” was promulgated. The Edit become operational from Ist July, 1973 and thus gave birth to what is now known as the institute of management and technology (IMT) Enugu.

1.1 BACKGROUD OF THE STDUY 
A hostel by definition is a building in which cheap food and lodging is provided for students, but unfortunately in tertiary institution in Nigeria. The never seems to be the case. This is what prompted as to research on this issue. This research, though on higher institutions, has a special reference on the institute of management and technology (IMT) Enugu. 
It has been established that the inadequacy of hostel accommodation has an adverse effect on then actualization of qualitative and standard education in Nigeria, universities and polytechnics, that is why we have taken it upon our selves to find out the lapses and problems that has heralded to this problem of inadequate accommodation. 
More so, there are other problems which prompted us to research on this topic this include: students involvement in armed robbery 
Student’s involvement in prostitution 
High rate of disobedience by student as a result of not living in an academic environment.

1.2 PURPOSE OF THE STUDY 
The problems associated with this subject matter includes that students in higher institution are being deprived of their sociological and psychological needs as a result of poor hostel accommodation. Include the student can stay in a room impacts some psychological pains on the students, as privacy is to a large extent 
Further more, the academic pursuit of the students has being hindered, the students now pay less attention to studies. In I.M.T for instance, that institution has two campus and some of the students who stay in campus two now have to risk their lives in transporting themselves to the other campus. Not only that, the students spend a lot of money in transportation and education and the under standing which the students are supposed to gain on the part of the school it self, some of the rooms which were made to accommodate students are being used as offices for the stay in the institutes. Some of the rooms are vacancy and this being wasted because of poor management all this adversely affects the student academic pursuit.

1.3 STATEMENT OF PROBLEM 
This study will be concerned with the problems posed by poor hostel accommodation, as it affects the quality of education in higher institute with particular reference to the institute of management and technology, ( IMT) Enugu and these are as follows: 
The students lack concentration on studies as a result of deprivation of privacy 
Students pay less attention to studies and spend much of their time trying to make money, as the money they have, have been spent on transportation. 
Cultism is about to take our the academic activities that are supposed be going on in the school, as most of students who stay off campus now mix with undesirable elements and they get involved in corrupt practices 
The dual campus system makes the students to be worn out before reaching their lecture halls. 
Administrative lapse has hindered the implementation of policies that could enhance the quality of life of the students in the hostels. 
The fact that apart from the hostel fees, student who stay in the hostels spend a lot of money on feeding and acquisition of other recreational facilities. 
Student says they bribe officials before rooms could be allocated to them. 
Why school authorities fail to provide accommodation for students eg in ESUT for instance, their is no accommodation for students, lest alone saying that it is inadequate. 
The last but not least is for us to find out what the management is doing about the in suffivier rooms of accommodation in IMT for instance as some of the rooms that were meant to accommodation students are now being used as offices.

1.4 INCLUDE: OBJECTIVE OF STUDY
By and large, accommodation, irrespective of it s nature or shape lost ensure reasonable comfort and relaxation. To ensure thus, it must not be in capable of providing adequate rooms of accommodation and certain basic recreation facilities such as pipe borne water, library centers, etc. but unfortunately, most, if not all the higher institution of learning in Nigeria are devoid of some of these basic facilities and infrastructure. 
The school, having been more advance and nationally known, created more rooms for the creation of more departments, which paved way for admission of student and recruitment of more personal. 

1.5 SIGNIFICANCE OF THE STUDY 
The project will be of immense importance to the strident and authorities of tertiary institutions, especially imt as it would not only help them trace the cause and effect of accommoda5tion problem but also suggest how best to tackle them. Above all the way the researcher squarely traced and uprooted the root causes and effect before dashing out her recommendation will alert the government too quickly and precisely intervene, thus bringing the problems of poor student’s academic performance in adequate accommodation.

1.6 RESEARCH QUESTIONS: 
Does IMT have enough accommodation space f0r his student? 
Does inadequate hostel accommodation affect the student study habit? 
Does lack of hostel accommodation contributes to the unnecessary exposure of IMT female student to sugar daddy and landlord? 
Are students happy to be accommodation outside the two campuses? 
Does accommodation problem make student of IMT spend most of their money on security accommodation else where?