Impact of State/Local Government Joint Account on the Performanceof Local Government Councils: The Mediating Role of Leadership Innorth-Eastern Nigeria (2015-2023)

This study examines the impact of the State/Local Government Joint Account (SJLGA) on the performance of local government councils in North-Eastern Nigeria, with a particular focus on the mediating role of leadership. Despite the billions of naira allocated to local governments, concerns persist regarding poor service delivery, largely attributed to financial mismanagement and state government interference. The study employs a quantitative survey design, relying on secondary data from annual financial reports and budget allocations. Performance was measured using budget execution ratios, comparing actual spending against budgeted allocations. Findings indicate that, on average, less than 50% of allocated funds were utilized for developmental projects, with significant portions diverted for state government initiatives. Leadership practices within local councils were found to influence financial outcomes, either enabling or constraining effective budget implementation. The study concludes that the SJLGA framework has significantly hindered local government performance, necessitating urgent policy reforms to ensure financial autonomy and accountability. Key recommendations include strengthening fiscal oversight mechanisms, implementing leadership capacity-building programs, and enforcing financial autonomy policies..