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The study examines how local government fiscal autonomy can promote transparency and accountability in Nigeria’s public sector. Personal interview and survey research methods were adopted in the study and structured questionnaires were distributed to a sample of 132 local council administrators comprising Treasurers, Heads of Accounts, Budgets and Audit of the local government councils in the eleven states in the South-South and South-East Nigeria. A semi-structured interview was employed to guide the interview section. The study finds that there is a semblance of accountability in the management of local government council funds, but the transparency of the local councils is in doubt because fiscal information is not readily available. Most of the local councils do not have a functional website. A major limitation of this study is the unwillingness of respondents to divulge information on local council funds. To overcome this challenge, the research instrument was designed to make respondents give an estimate of the amount received. The study result shows that the fiscal autonomy of local councils is important for the development of the country and reinforces the need to grant local government councils fiscal autonomy to ensure effective development and bring governance closer to the people. The study findings show that granting autonomy to local councils in Nigeria will enhance the council area's development for the citizens' overall benefit. Based on the findings, the study recommends that federal and state governments in Nigeria should rethink the fiscal autonomy of local government councils and take necessary steps to restore the fiscal autonomy of the third tier of government to address the problems of developmental deficits ravaging the nation.
Oti et al. (Tue,) studied this question.