Local government financial autonomy in Nigeria: The State Joint Local Government Account

Jude Okafor


This paper addresses the statutory financial relations and financial autonomy of local government in Nigeria, and the freedom of local government to generate revenue from its assigned sources without external interference. It focuses particularly on a financial instrument called the State Joint Local Government Account (SJLGA) and how its operations have positively or negatively affected the financial autonomy of local government councils and the inter-relations between state and local government in Nigeria.

Full Text:



Adamolekun, L. 2002. Public Administration in Africa, Lagos: Spectrum Books.

Anderson, W. 1960. Intergovernmental Relations in Review, Minneapolis: University of Minnesota Press.

Borno State 2002. State Joint Local Government Account (Distribution and Fiscal Committee) Law 2002.

Dlakwa, H.D. 2004.'The Politics of Intergovernmental Relations in Nigeria: Perspectives of the North-East Geo-Political Zone' in Egwaikhide et al, Intergovernmental Relations inNigeria, Ibadan: John Archers.

Graham, J.P 1964. 'Fiscal Adjustment in a Federal Country', in Robertson (ed), Intergovernmental Fiscal Relationships, Toronto: Canadian Tax Foundation.

Obi, V.A.O. 2001. Modern Local Government Practice in Nigeria, Enugu: Cecta (Nig).

Ogunna, A.E.C 1996. A Handbook on Local Government in Nigeria, Owerri: Versatile Publishers.

Okafor, J, C (2001) 'Politics of Intergovernmental Relations in Nigeria in Arts and Social Sciences Forum Journal, vol. 1 no.5., ISSN 1119-345X, A Journal of the National Association for the Promotion of Studies in Arts and Social Sciences. (NAPSASS)

Okafor, J, C 2007. 'Comparative Models and Patterns of Intergovernmental Relations', in Onuoha, J and Nwanegbo, C.J (eds.) Theory and Practice of Intergovernmental Relations in Nigeria, Enugu: Quintagon Publishers.

The 1999 Constitution of the Federal Republic of Nigeria. Abuja: Federal Government Press.


DOI: https://doi.org/10.5130/cjlg.v0i6.1621

Share this article: