THE INFLUENCE OF 10% IGR OF STATE PAYABLE TO LOCAL GOVERNMENTS ON LOCAL GOVERNMENT PERFORMANCE: THE MEDIATING ROLE OF JOINT ACCOUNT ALLOCATION COMMITTEE IN NORTH EASTERN NIGERIA

Abstract

The objective of the study is to assess the influence of 10% IGR of State payable to LGAs on Local Government Performance: The Mediating role of Joint Account Allocation Committee in North-East Nigeria. The survey design, one of the designs of quantitative approach was utilised in this study. Hypothetically, there is no significant relationship between 10% State IGR and local government performance in north-eastern Nigeria. This study utilized primary source of data. A structured questionnaire was administered. The sample size 489 was chosen and determined by A-Priori Sample Size Calculator for Structural Equation    Model. The study was analyzed using Statistical Package for Social Science and Partial Least Square for Structural Equation Model (SPSS and PLS-SEM).  The study discovered that there is a significant relationship between 10% state IGR and local government performance in the north east geopolitical zone. The study concludes that 10% State IGR has not impacted positively on local government performance in the north east, Nigeria. The study recommends that state government should establish automated, transparent mechanisms for the 10% IGR remittance to LGAs to minimize political interference and ensure consistent capital project funding.