2026. 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. INT’L JOURNAL OF HUMANITIES, ECONOMIC DEVELOPMENT AND CONTEMPORARY STUDIES. 2, 2 (Jun. 2026), 103–117. DOI:https://doi.org/10.66993/ijhedcs224312026103-117.