International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
  Year: 2020 | Volume: 4 | Issue: 5 | Page No.: 52-72
Inter-Governmental Fiscal Relations and Performance of the Local Government System in Nigeria: Periscoping the Elephantine Problems
Dr. Nkiru Peace Nwakoby, Dr. Chukwurah Daniel Chi Jnr., Dr. Nwobi Fidelia

Abstract:
This study examined Intergovernmental fiscal relation and performance of the Local Government System in Nigeria using Nnewi North local government area of Anambra state as a case study. The study employed descriptive survey design; questionnaire was used to collect data. Primary and secondary data sources were used and data was analyzed using frequency tables and percentages while chi square was used to analyze the hypotheses. The findings revealed that conflict arising from revenue sharing among the three tiers of government affects the performance of Nnewi North Local Government Area. The findings also revealed that fiscal imbalance has relation with poor performance of Nnewi North Local Government Area. Recommendations were made sequel to these findings; that government should release the statutory allocation due to the local government as at when due to help them develop and operate independently. The Local Government should endeavor to harness the resources in the area of their jurisdiction. That the courts especially customary courts should exercise constitutional powers and adjudicate over conflict arising from inter-governmental transactions and should rule according to constitution as well as provide strategy for resource distribution, administrative and jurisdictional control, to eradicate conflict among levels of government. Finally, that the revenue mobilization, allocation and fiscal Commission should be encouraged and the administrative techniques for collaboration consultations and negotiations should be encouraged. They should among other things de concentrate resources, to various centers of power and ensure that grass root development is considered while sharing resources.