1Elem Emmanuel Obona
1Department of Political Science
Faculty of Social Sciences and Humanities
Ebonyi State University, P.M.B.053, Abakaliki
Local Government Council as the third tier of government is created with the responsibility of developing the rural communities as the government closest to the people. These responsibilities can only be achieved if adequate financial support is given to these local government councils. This study therefore examines the local government financing with the objective of determining if local government is adequately funded, if they are living up to their responsibilities of developing the communities and as well determine if there are challenges hindering the local government from adequate funding for the discharge of these responsibilities. The research methodology adopted for this study is the contents analysis of the existing literature on the related subject while secondary source of data were used. This study adopted the decentralization theory as its framework of analysis through which the activities of those charged with these responsibilities were examined for accountability in relation to the abundant resources generated from the huge endowed resources in the country. The findings revealed that the local government Councils in Nigeria is underfunded, in addition to excess control from the State governments as well as corruption. The paper recommends that the federal government should adequately fund the local government to enable them discharge these responsibilities, while some sections of the constitution that gave state government the control of the local government should be reviewed to allowed some level of independence to the local government, while those charged with day to day running of the local government should be held to give account of their stewardship to the people from time to time.
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