Nyikyaa Miriam Nguavese 1, Iliya Bawa2 and Ahmed Isa Yanga3
Federal Polytechnic Nasarawa – Nigeria
The Nigeria fiscal system evolved and operated on principles that negated the main features of public expenditure management which include among others allocation, efficiency and equity, guided by the principles of needs, equity, stability and national interest, the Nigeria tertiary institution seem to be in perpetual traumas. Tertiary education in Nigeria is faced with a lot of challenges ranging from the historical factors of the misappropriation of funds caused by the high level of corruption and embezzlement in conjunction with the lackadaisical attitude of government officials towards the growth of the sector. This study call for a revisit on the management and administration of public funds allocated to the tertiary institutions. The study is a qualitative research and based on secondary data. The pieces of information gleaned from the foregoing sources are weighed in relation to the topic using both deductive and inductive reasoning. It was recommended that there should be a legal procedures for administrative and other restrictions on the expenditure of public resources that enhance transparency, accountability, fairness and objectivity.
Keywords: Education, Administration, Funds, Management, Institution, Tertiary, Public.