Salary payments in the public sector administration are a key to service success, performance effectiveness and efficiency. Be that as it may, this write up was painstakingly tailored to lay much emphasis on the importance of labour and wages in the public sector management. Pay roll system in the public sector administration lays emphasis on productivity and prompts remunerations. In going about these various payroll preparation methods purported efforts were made to demonstrate how far adoptable the system are in bringing about effective and efficient salaries and wages administration in the public sector. Various outstanding remuneration literatures were reviewed and far reaching observations were advanced to do justice to the subject matter.However, a lot still beckons salaries wages scholars to lend their voices for the larger benefit of man.

This paper examines the impact of auditing in the public sector. It delved into the perspectives of functional auditing in the public sector in view of the continue quest for accountability placed on the accounting officer. The accounting officers must, as a matter of facts and professionalism, carry out his role and responsibility in such a way that affairs of resources placed under his control are properly accounted for and stewardship report rendered periodically to the public for performance assessment. Procedure in public sector brings out the essence of accountability in the public sector and the resultant stewardship accounting. The paper commences with the paper keywords, introduction, and the body of the presentation, observations, summary and conclusions in order for the researcher to drive home his point.Contribution/ Originality: This paper examines the impact of auditing procedures and process in the public sector. It will serve as reference materials for future researchers and update the previous studies as well filling the existing gap in literature.