ACT OF INTERGOVERNMENTAL FISCAL RELATIONS ON LOCAL GOVERNMENT PERFORMANCE IN ADAMAWA STATE. 1992 - 1996.
ACT OF INTERGOVERNMENTAL FISCAL RELATIONS ON LOCAL GOVERNMENT PERFORMANCE IN ADAMAWA STATE. 1992 - 1996.
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Date
1999-06
Authors
BILLAMBO, ELIAS DAH
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Abstract
This thesis is an attempt to identify and assess the effects (positive and
negative) of fiscal relationship between state and local governments on the
capability of the latter to provide basic services and infrastrurai facilities at
grassroots level. The goal of the study is to find ways of reducing or eliminating the
negative effects and of enhancing the positive effects so that local governments
could fulfil their role as the third tier of government in the state in particular and in
the federation in general.
To achieve this goal, three local government areas (Demsa, Fufore and Mubi
North) in Adamawa State were selected for in depth study and for testing of three
hypotheses.
A total of 266 questionnaires were administered out of which 254 were filled
and returned by respondents sampled from the state civil service, Local
Governments and target communities. Some data were also extracted from
secondary sources obtained from the Department of Local Government Affairs, the
three Local Governments and the National Revenue mobilisation and Fiscal
Commission Zonal Office Yola.
Among our findings are that:On
the positive side, the intervention of state government in Local
Government budgetary process helps to curb or check the mismanagement of
public funds by top functionaries at that level. On the negative side, such
intervention causes delay in project implementation and sometimes distortion of
reality in terms of people's felt needs vis-a-vis imposed areas of priority by the state
government.
The internal revenue base and efforts of local governments are still far from
reducing their over dependence on statutory Allocation and so there can be no
fiscal autonomy for them.
The rate of mismanagement of public funds by local government top
functionaries is a great contributory factor to their inability to perform.
Based on these findings, the study recommends that:There
should be strict compliance with the provisions of the Model Financial
Memoranda for Local Governments in Nigeria in relation to budgetary process and
financial management.
There should be a new body established by the state government to take
charge of Revenue mobilization, collection and disbursement to all local
governments in the state.
External auditors from the office of Auditor-General for Local Governments
should be more serious with their statutory responsibilities in order to arrest the ugly
situation (gross violation of rules and regulations governing Accountability and
probity in public office) in Local Governments.
Democratization of local government system in Nigeria is the final solution
to all the problems highlighted above.
Description
(IN PARTIAL FULFILLMENT OF REQUIREMENTS FOR THE
AWARD OF MASTERS IN PUBLIC ADMINISTRATION LOCAL
GOVERNMENT, BY THE POST-GRADUATE
SCHOOL OF AHMADU BELLO UNIVERSITY, ZARIA).
Keywords
INTERGOVERNMENTAL,, FISCAL,, RELATIONS,, LOCAL GOVERNMENT,, PERFORMANCE,, ADAMAWA STATE.