AN ASSESSMENT OF THE STATE LOCAL GOVERNMENT JOINT ACCOUNT (A CASE STUDY OF MOKWA LOCAL GOVERNMENT IN NIGER STATE)

TABLE OF CONTENTS

Title Page                                                                                          

Certification                                                                                     

Dedication                                                                                        

Acknowledgement                                                                          

Table of Content                                                                             

CHAPTER ONE: INTRODUCTION

1. Background to the Study                                                  
   1. Statement of the Research Problem                                                
   1. Objectives of the Study                                                    
   1. Research Questions                                                          
   1. Research Hypothesis                                                                        
   1. Scope of the Study                                                            
   1. Significance of the Study                                                  
   1. Methodology of the Study
   1. Synopsis of the Study
   1. Definitions of Terms

CHAPTER TWO: LITERATURE REVIEW

2.0      Introduction                                                                         

2.1       The Conceptual and development of Local Government

2.2       Conceptual framework                                       

2.2.2   The joint  Account System

2.2.3               Deduction  and  misappropriation of Local Government Allocation

2.2.4   Delaying in the release of councils allocations

2.2.5  Diversion of Councils Allocation

2.3       Prospects of the joint Account

2.4       Historical Framework

2.5       Functions of Local Governments Councils

2.6       The role of Local Government in Rural Development

2.7       Theoretical Framework of the study

CHAPTER THREE: RESEARCH METHODOLOGY

3.0       Introduction                                                                         

3.1      Population of the study

3.2      Research Design                                                    

3.3       Sample and Sampling Procedure                                       

3.4       Method of Data Collection                                                

3.5       Instrument for Data Collection                                          

3.6       Reliability of the Instrument                                            

3.7       Validity  of the Instrument

3.8       Method for Data Analysis                                            

CHAPTER FOUR: RESULTS PRESENTATION AND DISCUSSION

4.1       Introduction                                                                  

4.2      Analysis of Respondent Demographic Data                                           

4.3      Analysis of Research Questionnaire

•      Test for Hypothesis                                                           
  • Discussion of Findings

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION

• Introduction                                                                     
  • Summary                                                                          
  • Conclusion                                                                       
  • Recommendations                                                            
  • Suggestion for Further Study                                          

References                                                                               

Appendix                              

CHAPTER ONE

INTRODUCTION

1. Background to the Study

The establishment of the State Local Government Joint Account System (SJLGAS) by section 162 of the 1999 Federal Constitution of Nigeria was meant to facilitate rural development of the local Communities through effective supervision of the distribution and efficient management of revenue accruing to the local government councils from the federation account (Agu, 2007). The Nigeria Economy is currently and largely driven by the Public Sector. As a result, the pace of economic and social development at both the urban and rural areas is dictated by the government. The State and Local Government Councils in their Jurisdictions are expected to be a vehicle for rural development and transformation since they are closer to the grassroots than the Federal Government (Acba, 2008).

Based on this reason, the 1999 Constitution of Federal Republic of Nigeria made provision for the Operation of State and Local Government Councils Joint Account System (Bello, 2006). Section 7(1) states that “ the system of Local Government by democratically elected Local Government Councils is under this Constitution guaranteed; and accordingly the Government of every State shall, subject to section 8 of the Constitution ensure their existence under a law which provides for the establishment, structure, composition, and finance of such councils.’’ Section 7(6B) makes provision for statutory allocation of revenue to the Local Government Councils in a State, from the Federation Account. Furthermore, Section 162(6) establishes the State Joint Local Government Account System “into which shall be paid all Allocations to the Local Government Councils of the State from Federation Account and Revenue from the State Grant. Section 162(7) stipulates clearly that “Each State shall pay to Local Government Councils in its area of Jurisdiction such proportion of its total revenue in such manner as may be prescribed by National Assembly.” Section 162(8) states that” the amount standing to the credit of local Government Councils of a State shall be distributed among the Local Government Councils of that State on such terms and in such manner as may be prescribed by the House of Assembly of the State.” The essence of the above Constitutional provisions is to make the local government council a tool for rural development in Nigeria, since it is very close to the grassroots.

The state Governments are supposed to be supervising the activities of the Local Government Councils in their various areas of jurisdictions, to ensure probity and accountability in the management of Local Government revenue for effective rural development and transformation. This, if effectively done is expected to drive Nigeria economy towards the achievements of her Vision 2020. The extent to which this lofty goal has been realized since Nigeria came back into democratic rule in 1999 is still debatable. However, the report of Amnesty International (2012) placed Nigeria Public Sector as among the most corrupt in the world with high rate of poverty and low per capital income prevalent in both urban and rural areas. Again it is palpable that the practice of Public Sector Accounting in Nigeria has created leakages for corruption and looting of public funds as most accounting system is based on Cash Basis System of Accounting. This poses a great challenge to sustainable development of the rural areas in Nigeria.