ABSTRACT
In consonance with its transition of civil rule programme by the federal government this year, a lot of changes are being carried ou tin the local government.
First was the election of the local government chairman and councilors on the 12th December 1987, followed by the appointment of sole administrators and replaced by the caretaker committee in 1990. The current changes include the elected councilors forming he legislature and the secretary appointed supervisory, education etc. as is obtained in the sate government.
These spectacular actions of the federal government has given credence to new directions in the operation of the local government system in Nigeria (Nzelibe, 1990).
It is further to be noted that the federal government from ten percent to twenty five percent, in addition to the ten percent state generated revenue and the internal sources available to them.
With all these funds now available to them and the increase in their responsibilities especially the funding of primary school education, it becomes more important than before that the accounts of the local government should be audited in order to ensure that the money is judiciously used and channeled to the projects meant for them.
In this direction, this research work tries to find out the problem associated with financial control in Enugu south local government so as to proffer solution in order to make the local government more efficient and capable of rendering the services for which it were established.
INTRODUCTION
Nigeria local government system is as old as Nigeria creation. Even before the arrival of he British to Nigeria and introduction of modern system of local government, the traditional system of local governance exists. However, with the traditional system of governance, which was administered by the local people, the issue of financial control more often than not generates problems between the operators and the governed and atimes between the operators themselves.
During the colonial rule the British divided Nigeria into regions, districts and divisions. The districts were then like what we call today local government areas. While the central government controls the entire country, it gave the subordinate units some degree of independence in the control of its affairs and provision of certain amenities in the local areas.
Prior to the lunching of the 1976 local government reforms, all the regional (states) governments without excerptors created, modified and manipulated local government system and institutions as the considered expenditure. The practice was not suitable and this brought about for a uniform local government system. It is on this ground that a new local government system popularly called “1976 local government reforms” metamorphosed.
Ugwu, (1991:11) states that it is therefore the guest for effectiveness, good functioning and liability of our local government system that brought about this decentralization of the power of our federal government – by creation of a new uniform local government system with the 1976 local government reforms.
According to paragraph seven of the 1976 local government reforms, the term tier is designed as a set of local government with their own identity, powers and sources of revenue established under state legislation and with functions for which they have been responsible to the state. The guide line equal articulated the following objectives of the new local government reforms:
1. To enable the people to respond to service and development activities in their communities through their representative bodies.
2. To mobilize human and material resources through the involvement and participation of the people in the programme for the development of their communities.
3. To create favourable condition for democratic development initiative and qualities of among the people.
4. To enhance the sense of belonging and security through the effective communication between the local government communities and the three levels of government in Nigeria.
5. To provide a two way channel of communication between local communities and government (both state and federal).
6. To bring government nearer to the people and guarantee reasonably, adequate functions, financed resources and staff for local government.
It is important to state that despite the various reforms that were equally other structural led to the creation of local government in Nigeria from 229 in 1977 to 301 in 1987. In 1989 we had 589 and presently we have 774 local government areas in Nigeria. Enugu south local government areas which we used as a case study was created in 1991 by the General Ibrahim Badamosi Babangida led administration.
It is therefore, necessary to state that despite all the guidelines structural and managerial reforms, all the financial control approaches in the local government system have not achieved maximum result and it is in this basic that there is the need for the study.
TABLE OF CONTENTS
Title page - - - - - - - - -
Approval page - - - - - - - -
Dedication - - - - - - - - -
Acknowledgement - - - - - - -
Abstract - - - - - - - - -
Table of contents - - - - - - - -
List of tables - - - - - - - -
CHAPTER ONE
INTRODUCTION
1.1 Background of the study - - - - - -
1.2 Statement of the problem - - - - - -
1.3 Purpose of the study - - - - - -
1.4 Scope of the study - - - - - - -
1.5 Research questions - - - - - -
1.6 Research hypothesis - - - - - -
1.7 Significant of the study - - - - - -
1.8 Limitation of the study - - - - - -
1.9 Definition of the terms - - - - - -
References - - - - - - - -
CHAPTER TWO
REVIEW OF RELATED LITERATURE - - - -
2.1 Literature review - - - - - - -
2.2 Objectives of Local Government - - - -
2.3 Objectives of Local Government Research - - -
2.4 Sources of revenue of Local Governments - - -
2.5 Financial Control of Local Government - - -
2.6 Local Government Finance - - - - -
2.7 Area of Involvement of Local Government in Economic
Development - - - - - - -
CHAPTER THREE
RESEARCH DESIGN AND METHODOLOGY
3.1 Research design - - ¬- ¬- - - -
3.2 Area of study - - - - - - -
3.3 Population of the study - - - - - -
3.4 Sample and sampling procedure - - - -
3.5 Instrument of data collection - - - - -
3.6 Validation of the instrument - - - - -
3.7 Reliability of the instrument - - - - -
3.8 Method of data collection - - - - -
3.9 Method of data analysis - - - - - -
CHAPTER FOUR
DATA PRESENTATION ANALYSIS
4.1 Presentation and analysis of data - - - -
4.2 Testing of hypothesis - - - - - -
4.3 Summary of results - - - - - -
CHAPTER FIVE
DISCUSSION, RECOMMENDATION AND CONCLUSION
5.1 Discussion of results findings - - - - -
5.2 Conclusions - - - - - - - -
5.3 Implications - - - - - - -
5.4 Recommendations - - - - - -
5.5 Suggestions for further research - - - - -
BIBLIOGRAPHY - - - - - - - -
APPENDIX - - - - - - - - -
LIST OF TABLES
Table i. Sample distribution - - - - -
Table ii. Distribution and collection of data - - -
Table iii. Distribution of persons interviewed - - -
Table iv. The problems of financial control in Enugu south local
government area - - - - - -
Table v. The impact of local government administration in economic development of Enugu South Local Government Area - -
Table vi. The sources of funds available to Local Governments are responsible for poor financial control of Enugu South Local Government Area. - - - - -
Table vii. The causes of low performance of the local government is managerial - - - - - -
Table viii. The areas of direction of economic development of Enugu South Local Government - - -