Public Accountability Mechanisms and Fund Utilisation in Enugu State Polytechnic Institutions

Public accountability mechanisms are essential safeguards in ensuring that resources allocated to tertiary education institutions are utilised efficiently, transparently, and in alignment with institutional mandates. This study examines the effectiveness of accountability mechanisms in governing fund utilisation in Enugu State polytechnic institutions, with particular attention to the roles of internal auditing, governing council oversight, and state government regulatory supervision. The study is grounded in Agency Theory, which frames the relationship between government funders and polytechnic management as one of principals and agents, where accountability mechanisms are designed to minimise information asymmetry and ensure resource stewardship. A descriptive survey research design was employed. The study population included bursary officials, internal auditors, governing council members, and regulatory agency staff, from which 210 respondents were selected through purposive and stratified random sampling. Data were collected using structured questionnaires and reviewed financial accountability reports. Responses were analysed using regression and chi-square statistics. Findings indicate that internal audit frequency and governing council oversight are positively associated with appropriate fund utilisation, but weak enforcement of audit recommendations and infrequent external reviews limit overall accountability quality. Procurement irregularities were identified as the most common accountability failure. The study concludes that accountability mechanisms in Enugu State polytechnics require strengthening at both internal and external oversight levels. It is recommended that the state government introduce mandatory biannual external audits for all polytechnic institutions and require governing councils to publish fund utilisation reports on institutional websites.

Keywords: Public Accountability, Fund Utilisation, Polytechnic Institutions, Governance, Enugu State