The paper focuses on the conspiratorial relationship between Accounting Officers and Political Appointees in Nigeria and how this merge has affected public accountability. The conspiratorial relationship has led to flagrant and deliberate abuse of best practices and due process all in a bid to steal public funds. The absence of public accountability has also increased the chances of corrupt practices by both the political appointees and civil servants. This paper advocates administrative reform and good governance, encompassing public accountability to ensure that the people are held accountable for their behaviours as a deterrent to corrupt practices.