- Title
- The state and local government joint account system and performance of local government councils in Nigeria: a case study of Awgu local council of Enugu state (1999-2016)
- Creator
- Okafor, Chukwuemeka
- Subject
- Local finance --Nigeria Local government-- Nigeria Intergovernmental fiscal relations|
- Date
- 2019
- Type
- Thesis
- Type
- Masters
- Type
- M.Admin
- Identifier
- http://hdl.handle.net/10353/13917
- Identifier
- vital:39727
- Description
- The State and Local Government Joint Account system was introduced in the 1999 Constitution of the Federal Republic of Nigeria with the basic aim of pooling all the financial allocations due to the various local government councils from the Federation Account for onward distribution by the states to the local councils. This is to ensure that the state governments effectively control and monitor expenditure by the executives of the local government councils and also to ensure that the funds are properly allocated to various areas of need. This provision is contained in Section 162 (5) of the Constitution which states that “the amount standing to the credit of local government councils in the Federation Account shall also be allocated to the states for the benefit of their local government councils on such terms and in such manner as may be prescribed by the National Assembly”. Section 162 (7) also states that “each state shall pay to local government councils in its area of jurisdiction such proportion of its total revenue on such terms and in such manner as may be prescribed by the National Assembly”. However, this arrangement has not worked well as state governments continue to manipulate the joint account through illegal deductions, misappropriations, deliberate delays in disbursement and in failure to remit their 10% of internally generated revenue as stipulated in the Constitution. This study examines the State and Local Government Joint Account system in relation to the fiscal autonomy of local government councils and the impact of the joint account system on public service delivery at Awgu Local Government Council. The study used the qualitative methodology design with focus on case-study approach. Data was collected from both primary and secondary sources. Primary data was collected through interviews from stakeholders in the joint account system and secondary data collected from relevant textual sources. The study findings show that this relationship affects the fiscal autonomy of local councils and result in cases of illegal deductions, withholding of funds, refusal to remit statutory 10% of total revenue of states to local councils. In Awgu Local Government from 1999-2016, more than N3billion was withheld and this amounts to a deficit of about 22.5%. This has negatively affected the volume of service delivery to the various communities. Based on these findings, the study recommends for a constitutional review to strengthen the local government system to effectively function as the third tier of government in line with the “Guidelines for1976 Local Government Reforms”. The study also recommends the abolishing of the joint account system and granting local councils full fiscal autonomy. This is the desideratum for enhanced service delivery at Awgu Local Government and other local council areas of Enugu State.
- Format
- 126 leaves
- Format
- Publisher
- University of Fort Hare
- Publisher
- Faculty of Management and Commerce
- Language
- English
- Rights
- University of Fort Hare
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| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | OKAFOR C 201113437 M ADMIN.pdf | 703 KB | Adobe Acrobat PDF | View Details Download |