A COMPARATIVE ANALYSIS OF THE ACTUAL AND BUDGETARY EXPENDITURE OF LOCAL GOVERNMENT ACCOUNTING INFORMATION ON HEALTH CARE SERVICE DELIVERY IN OGBOMOSO AREA OF OYO STATE NIGERIA.

The study embarked on a comparative analysis of the actual and budgetary expenditure of Local Government accounting information on health care service delivery in Ogbomosho area of Oyo State Nigeria. This is to ascertain the level of compliance with the developmental budget developed for local government council. A simple random sampling technique was used to select the sampled local government council from the entire local council. Incidental sampling techniques was used in the course of administering the questionnaire. A total of 150 respondents were sampled for the study and the data were analyzed with the aid of inferential tools Analysis of Covariance and t-test. The finding revealed that local governments in the study area do not comply with the developmental budget in their spending. The actual expenditure did not reflect on the services rendered to the community who are the beneficiary of the services rendered.