The Federal Government of Nigeria adopted the International Public Sector Accounting Standards in
2016. Prior to its adoption so much underground activities have gone on in order to ensure a smooth
transition from the old method to the new method. This study was commissioned to evaluate the
adequacy of the facilities put in place. In order to achieve this, a set of questionnaires was designed
and administered on selected staff of ministries, departments and agencies of government in order to
obtain their views regarding availability of required facilities. The analysis of responses indicates that
the facilities are adequate in some areas while lacking in others. The study recommended amongst
others that government should continue to train operators as well set feedback machineries in motion
in order to track areas that are not complying.
