FINANCIAL CAPACITY AND SERVICE DELIVERY IN TAMBUWAL AND SABON- BIRNI LOCAL GOVERNMENT AREAS OF SOKOTO STATE, NIGERIA

Abstract

This paper assessed the financial capacity of Tambuwal and Sabon-Birni Local Government Areas (LGAs) in Sokoto State in service delivery. It hypothesised that there was strong relation between financial capacity of the local government Areas and provision of services. The study used survey method in drawing samples from two main primary sources: Local government officials and the communities, using structured questionnaires.  The secondary sources of data consisted of records of revenue, expenditures, and services provided and largely obtained from State Government and the LGAs.  Hypotheses were tested using both qualitative and quantitative analyses, including Mean, Standard Deviation and Pearson Product Moment Correlation. Findings revealed that LGCs in Sokoto State heavily depended on statutory allocations from the Federation Account with no contribution from the state government with very poor Internally Generated Revenue (IGR), thus, the service delivery due to the weak revenue generation capacity was very poor. Both the Local government officials and the communities generally agreed that the Local governments have not significantly contributed to the provision of services, in line with constitutional responsibility, to their communities. The paper recommended that the LGAs should have direct statutory allocation that could empower them to improve on their IGR; enhance their financial management, financial prudency, personnel efficiency and the LGAs operational freedom for effective capacity building to enhance their service delivery; that LGAs financial autonomy should be with control mechanism for prudency through enabling State legislation.