1.0INTRODUCTION
The issue of dueprocess was originally highlighted by the presidential adviser on Budget monitoring and price intelligence unit (BMPIU) with the head Adviser as Dr. Obiageli Ezewesili. This unit operates under the presidency. The process delves more on the award of Government capital project contracts. It ensures that there are transparency, accountability and professionalism in the award and execution of capital project contracts.
The present Government in its aspiration of ensuring effective system of awarding capital project contracts developed dueprocess guidelines, under the leadership of Dr. Oby Ezekwesile who was then head budget monitoring and price intelligency unit. Award of all government capital projects will be made certain professional standard and execution must meet the standard as well, and within the time stipulated for the projects, this was to reduce the idea of collecting mobilization fund and abandoning the project and waiting for another regime to come in and re-award the same project, social elites in short, it was to reduce comption and ensure that the projects is cost- benefited and that the general public are aware.
2.0LITERATURE REVIEW
Dueprocess clause (www.dueprocess clause.com) has its own opinion about the generality of processes that are due “ life, liberty or property”, London and American learned men are of the view that for any process to be due, it has to represent the interest of the individual or group within the concept of life, liberty and or property.
Constitution of the federal Republic of Nigeria (1999) accord every citizen of the land a Legal, economical, political, social, Religious and constitutional right. Through, the bases of Nigeria constitution is both common law and decided laws. The common law gives room for moral rights. To maintain the integrity of life, liberty and /or property, the law should use dueprocess to determine if fundamental human interest is a stake.
Udaba B.C. (2000) Brings to my know ledge in his book, Element of public Administration, that the issue of corruption was being gradually accepted as a norm in Nigeria system of governance. A country where impediment of Elected officer were no longer on the bases of abuse of office, breach to the constitutional or incapacitated in carrying out obligated duties but on the bases of competition, number of people you know at the upper chamber, how freely you can show Nigeria naira to other corrupt officers, in short on how smart and political you can be virtually all facets of the economy have had bad reputations because due process were all absent.
Ani W.U and Ugwu S.O. (2005) highlighted the procedures for dueprocess in Nigeria. These were extensively treated in chapter two features of dueprocess, due process and accountability, problems and prospects of dueprocess were all death with in the same chapter. Hence, they are of the view that dueprocess is synonymous with accountability and stewardship. Whenever, set down rules are followed, the problem of leakage of the process of doing that thing will be eliminated or at least lessened.
Ezeanyagu J.E. (2002) The economics of the public finance, Government investments and banking in Developing countries, A case study of Nigeria, reviewed, the basis law in Government Accounting as,
1.The cash bases
2.The Accrual basis
3.Commitment/obligation basis
4.Modified cash basis
These bases are branched out the history of Government Accounting.
The application of dueprocess in both private only transform the nation economically but build a formidable platform for future politics and administrations with no grudges, bitterness and sycophants and Accountability in the public sector shall return and retain its integrity which is the only product of Accountant whether an Auditor or not.
