External Control System and Accountability in Nigeria's Local Government Administration: An Impact Analysis

Harrison O. Ataide & Martins T. Enebong

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Abstract

There is a loud public outcry that Local government finances may not be managed in strict compliance with procedures provided by law and that this has led to the absence of tangible impacts at the grassroots level. This study examined the impact of the external control agencies in the enhancement of accountability in Nigeria’s local government system. The study utilized descriptive method using exploratory survey for secondary data for analysis. It was revealed that the Office of the State Auditor General in Nigeria exhibits institutional capacity, which is punctuated with financial and human resources limitations and poor support from various stakeholders. Another major finding of the study showed that there is lack of harmonization of relevant policies and coordination mechanisms to support supervision, mentoring and inspection of local government accounts, even with the existing external control framework from the Office of the State Auditor General. The paper recommended that the Office of the State Auditor General should be restructured to eliminate organizational structural deficiencies inherent in the system through accounting and financial systems reforms in line with global best practices, to replace mere irregular routine inspection and monitoring exercises. It was also recommended that the Office of the Auditor General of the State government that has the duty to inspect, audit and review local government accounts and finances should be accorded legal independence through a legislation, to insulate it from undue political influence, in order to properly equip it to correct the anomalies associated with lack of transparency and accountability in local government financial administration in the country.

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