ACT OF INTERGOVERNMENTAL FISCAL RELATIONS ON LOCAL GOVERNMENT PERFORMANCE IN ADAMAWA STATE. 1992 – 1996.
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.
TABLE OF CONTENT
Title page- – – – – – – – – i
Approval page – – – – – – – -ii
Dedication – – – – – – – – -iii
Acknowledgement – – – – – – – -iv
Abstract – – – – – – – – – -v
Table of content – – – – – – – -vi
CHAPTER ONE
INTRODUCTION – – – – – – – -1
1.0 Background of the study – – – – -1
1.1 Statement of the problem – – – – -5
1.2 Purpose of the study – – – – – -6
1.3 Significance of the study – – – – -8
1.4 Research questions – – – – – -9
1.5 Scope of the study – – – – – – -10
CHAPTER TWO
LITERATURE REVIEW – – – – – – -11
CHAPTER THREE
Research methodology – – – – – – -39
Design of study – – – – – – – -40
CHAPTER FOUR
Presentation, analysis and interpretation of data – -48
CHAPTER FIVE
Summary of findings – – – – – – -60
Conclusion – – – – – – – – -61
Recommendations – – – – – – – -62
Suggestions for further research – – – – -64
References – – – – – – – – -65
Appendix I – – – – — – – – -68
Questionnaire. – – – – – – – -69
ACT OF INTERGOVERNMENTAL FISCAL RELATIONS ON LOCAL GOVERNMENT PERFORMANCE IN ADAMAWA STATE. 1992 – 1996.
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