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Abstract
The objectives of the study among others were: to determine the role of the Accountant in the poverty alleviation programme of Enugu North local government area. To determine whether the role of the accountant is of relevant in the planning of programmes and policies of the poverty alleviation programme in Enugu North local government area. In view of this in-depth literature review was carried out of related materials, journals, and books; beside, data were elicited through the use of questionnaire and oral interview conducted. Data were analyzed and presented using statistical technique such as tables and percentages. The data was used to test the three hypothesis formulated. Based on the data analyzed these findings were made: it was discovered that the poverty alleviation programme was geared towards, providing food, security, reading unemployment and increasing the standing of living of the citizens. In spite of the rigorous efforts by the three tiers government and the huge sum that has been spend so far, the impact is yet to be felt even in Enugu North Local Government Area. It was discovered that the local government authorities particularly the poverty alleviation committee has made contentious effort towards mobilization of saving by intermediating between those that have the needed resources (donors) and those that need them (grassroots). In the light of these findings, recommendations were also made which include: Enlightenment campaign programme aimed at informing and educating the citizens and individuals domiciled within Enugu on the relevance, benefit and right attitude towards poverty alleviation programme. Periodic account audit should be carried out semi annually in other to determine the amount and the effect of funds disbursed courtesy of the poverty alleviation programme. There should be proper integration and role definition with particular emphasis on the place of the accountant in other to guarantee maximum result which will invariably lead to a noticeable impact of the programme at the grass root. The researcher strongly believes that if the measures are taken, it will help to create positive impact of poverty alleviation programme at the grass root level. Keywords: Poverty, alleviation, government, accountant, fund.