EFFECT OF STATE JOINT LOCAL GOVERNMENT ACCOUNT ON THE FINANCIAL AUTONOMY OF LOCAL GOVERNMENT IN NIGERIA

OGBONNAYA, CHINEMEREM DANIEL (2026) EFFECT OF STATE JOINT LOCAL GOVERNMENT ACCOUNT ON THE FINANCIAL AUTONOMY OF LOCAL GOVERNMENT IN NIGERIA. Other thesis, Godfrey Okoye University, Enugu.

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Abstract

The broad objective of local government administration under a federal system is the deconcentration of both the powers and resources in order to spur development from the grass root. However, the relationship between the State Government and local governments of the Nigerian federation has continue to attract numerous researches in which, a fiscal connection between these tiers of government has not ceases to be debated especially the performance of the State Joint Local Government Account (SJLGA). Therefore, this research seeks to ascertain the impact of the operation of SJLGA on the financial autonomy of Enugu East Local Government Area. The specific objectives are to identify the impact of deduction on the SJLGA on developmental projects; find the effect of delay in the release of joint account funds on salary payments; appraise the impact of the state government’s control of local government funds on internally generated revenue; and assess the level of transparency on the management of Joint Account Allocation Committee (JAAC) in Enugu East LGA.A Descriptive Survey Research Design anchored on the Fiscal Federalism Theory was used, complemented by the Principal-Agent and Elite Theories. The population size of the administrative workforce of Enugu East LGA was 450 persons. The sample size of 212 persons were calculated using Taro Yamane’s formula, and were selected using a structured questionnaire from this population. 05 significance level.Results revealed that the impact of deduction from SJLGA on development projects is statistically significant; the delay in releasing of Joint Account funds on salary payments is statistically significant; State control of funds on internally generated revenue is statistically significant; and the transparency of Joint Account Allocation Committee (JAAC) management on Enugu East LGA is statistically not significant. In conclusion, the functioning of SJLGA has negatively affected the autonomy of the local governments especially Enugu East LGA and recommended direct payment of statutory funds into the account of the local governments, complete computerisation of revenue collection process and making public the quarterly financial reports of Joint Account Allocation Committee.

Item Type: Thesis (Other)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Management and Social Sciences
Depositing User: Uchenna Eneogwe
Date Deposited: 01 Aug 2026 13:42
Last Modified: 01 Aug 2026 13:42
URI: http://eprints.gouni.edu.ng/id/eprint/6121

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