Financial management in public sectors may be defined as the decisions and activities of management, as guided by a chief financial officer, that impact on the control and utilization of limited financial resources entrusted to achieve specified and agreed strategic outputs. The aim of financial management in the public sector is the following To manage limited financial resources with the purpose to ensure economy and efficiency in the delivery of outputs required to achieve desired outcomes that will serve the needs of the community Financial management ranges from daily cash management through to the formulation of long-term financial objectives, policies and strategies in support of the strategic and operational plans of the department. It includes the planning and control of capital expenditure, working capital management, interaction with the relevant Treasury, funding and performance decisions. It supervises the supporting financial and management accounting functions, which are predominately concerned with the collection, processing and provision of financial information and the planning, operation and control of the supporting financial information systems.
The success of Nigeria’s federal system for effective governance depends on an appropriate division of responsibilities and resources between federal, state and local authorities supported by a sufficient institutional capacity at each of these levels to carry out its assigned functions. The purpose of this study is to assess the extent of such capacity by reviewing key governmental institutions at the state and local level as well as the changing relationships between these two tiers of government and the center and between each other (World Bank, 2006). The report is intended to inform the Federal Government of Nigeria, especially the State and Local government Affairs Office, and the World Bank about the strengths and weaknesses of governance at the state and local levels and what institutions require support to strengthen Nigeria’s federal system as a whole as such, it is hoped that the study will lay the ground for future Bank lending to strengthen capacity of selected institutions at the state or local level.
The financial management in the public sector ought to plan its resources in the best manner as well as allocate them to the necessary inputs. This aids in the future products of the company by giving the output. The optimal investment in total assets required to support specified. Departmental outputs must be quantified and economically funded (International Monetary Fund, 2005). The use of financial resources to achieve specified outputs must be monitored and controlled against the strategic and operational plans of the department by means of quantitative and qualitative data. Internal controls must be designed, implemented and maintained to ensure that Transactions are executed in accordance with management’s general or specific authorization: All transactions are promptly recorded at the correct amount, in the appropriate account, in the correct accounting period to which it relates and in accordance with the departments’ accounting policies; Access to assets is permitted only in accordance with management’s authorization; Recorded assets are compared with existing assets and vice versa at reasonable intervals and appropriate action is taken with regard to any variances. Accountability must be established for performance associated with the freedom to consume scarce financial resources in the delivery of specified outputs.
The Government of Nigeria has identified governance and corruption as issues that must be tackled in order to reverse economic decline and has taken pre-emptive action. Fundamental reform of budget processes will need to be part of this strategy. Donors and lenders are committed to improvements in economic governance and private-sector-led growth for poverty reduction. Most donors have only recently resumed large scale activities in the country and they expect rigorous financial accountability in the form of sufficient, reliable and relevant evidence to support expenditures. The proper management of financial records in the public sector in Nigeria is fundamental to the management of resources and the elimination of corruption. Well-maintained financial records are essential to meeting Nigeria’s development aims (World Bank. (2008). Public sector accountability, in particular financial accountability, is a high priority. Situation current as of April 2002 Nigeria operates a federal system based largely on two layers of government: the federal and state governments. Responsibility for financial records rests primarily with the Accountant General and the Auditor General.
The Accountant General has not delegated responsibility for the management of financial records as a specific, separate responsibility within the Ministry of Finance. Thus, there is no top-level post within finance that takes direct responsibility for records management, nor is there anyone within finance that ‘champions’ record management. There does not appear to be any direct involvement by the National Archives in the management of financial records nor any financial expertise within the Archives (Great Britain: Parliament, et al, 2009). Revised Financial Regulations were issued in January 2000 to restore and enhance transparency and public accountability. These regulations provide for the safe custody of security documents and security books and set out retention periods for financial documents and books. As yet, there are no standards and practices to control the retention and disposal of electronic records. Some financial records at federal and state level are computerized. The main audit problems associated with record keeping are: non-compliance with procedures for contract documentation; insufficient documentation supporting purchases; incomplete reconciliation; failure to account for stores properly; and weaknesses in documentation which permits fraud.
The National Archives Decree 1992 was enacted to enhance and strengthen records management and archival services in Nigeria. The Decree places the responsibility for records management within public offices on the head of the office concerned. The National Archives provides services for public offices in an advisory capacity, working towards the establishment of efficient and systematic records management practices. The volume of financial records in public offices has built up over the past 20 years or so. This suggests that financial records are rarely destroyed. The Archives is assisting ministries with setting up proper records systems and advising on the disposal of non-active records, but it does not have adequate resources to cover all agencies systematically (Commonwealth Secretariat, 2006). Each public office should appoint a departmental records management officer to be responsible for the records management program. Issues relating to the management of electronic records need to be considered as part of the government ICT strategy. These include storage, preservation and access of records, the integration of paper and electronic records, and the local capacity to manage and maintain these systems.
Nigeria is the most populous country in Africa with 130 million inhabitants. The population includes some 250 ethnic groups, with diverse languages and religious faiths. The following are the most populous and politically influential: Hausa and Fulani 29%, Yoruba 21%, Igbo (Ibo) 18%, Ijaw 10%, Kanuri 4%, Ibibio 3.5%, and Tiv 2.5%. The religious faiths are: Muslim 50%, Christian 40%, indigenous beliefs 10%. The main languages are English (official), Hausa, Yoruba, Igbo (Ibo) and Fulani. Nigeria’s economy is highly dependent on the oil sector, which accounts for 46% of gross domestic product (GDP) and for 85% of the country’s foreign exchange earnings.
Despite the country’s relative oil wealth, poverty is widespread, and Nigeria’s basic social indicators place it among the 20 poorest countries in the world. About 66% of the population falls below the poverty line of roughly one US dollar a day compared to 43% in 1985. Economic mismanagement, corruption and excessive dependence on oil have been the main reasons for the poor economic performance and rising poverty. The democratically elected government of President Olusegun Obasanjo assumed power in Nigeria in May 1999. President Obasanjo’s administration has identified corruption and governance as issues that need to be forcefully tackled in order to begin to reverse the economic decline. Three years into its mandate, the Government has already taken important steps to improve public sector accountability and transparency and to fight corruption. It has passed an anti-corruption bill and created an independent anti-corruption commission (World Bank, 2007). It has reissued its financial regulations, and there is some indication that they are being followed more closely than in the past. Public contracts in excess of N50 million2 must be submitted for Federal Executive Council (FEC) approval. The FEC has recently approved changes to public procurement guidelines to make it more open and competitive.
A manpower audit to help reduce leakage in the wage bill spending was completed in 2000. However, there are still fundamental problems with prioritizing public spending programs and preventing spending running out of control. To deliver on the administration’s objectives more fully, a comprehensive and coherent strategy and program for improving economic governance is needed. Fundamental reform of budget processes and institutions will need to be a central part of this strategy. The World Bank supports seven projects in Nigeria with a total commitment of about US$444 million in the areas of privatization, power transmission, HIV/AIDS, community development, education, water and economic management capacity building (Kalu, 2004). After scaling back lending to Nigeria from about US$600 million a year in the late 1980s to US$200-250 million during 1992/1993, the Bank is now preparing to provide quick and effective support to Nigeria as warranted by the Government’s policy actions and the country’s development needs. The framework for assisting Nigeria has three pillars each designed to contribute more effectively to the government’s development. These are: economic governance (improving public resources management, anti-corruption efforts and legal/judicial reforms) private-sector-led growth for poverty reduction (removing bottlenecks faced by the non-oil private sector) community driven development (bottom-up, demand-driven, aimed at bringing resources for health, education, water and other In addition to the World Bank Group, donors and lenders with programs currently active in Nigeria are the International Monetary Fund, African Development Bank, United National Development Program, European Union, UK Department for International Development, US Agency for International Development and a number of specialized United Nations’ agencies. Most donors have only recently resumed large scale activities in the country.
Well-maintained financial records are essential to Nigeria’s ability to meet its development aims. They will support accountants in preparing financial reports for managing resources and for communicating their use to the public. They will also permit independent auditors to give the public assurance that financial reports are credible. Well-maintained financial records, reports and audits should provide a bridge between the politician, the bureaucracy and the citizen and underpin good financial management, information and accountability in a democratic state. Donor and lender agencies are beginning to recognize the need to strengthen records management systems as part of wider institutional capacity building and policy reforms and of efforts to improve resource management and overcome corruption.
Nigeria operates a federal system based largely on two layers of government: thefederal and state governments. In addition, the 1999 Constitution implicitlyrecognizes local government as a third tier. Responsibility for the establishment andstructure of local government is assigned to state governments. See Appendix B forfurther information. There are 18 states and 12 local since the return to democracy and adoption of the 1999 constitution, sub-national levels of government in Nigeria have greater autonomy. The states have their own legislature, but some local governments rely almost entirely on allocations from the Federal Government. Their share in consolidated government spending is growing, reaching over 35% in 1999. This report does not cover the arrangements for managing financial records at state and local government level. Office of the Accountant General of the Federation In the Accountant Generals’ Office, the Federal accounts are computerized. In the central ministries they are produced manually. It is hoped to establish a LAN within the Ministry of Finance and to link this with other ministries by the end of 2002. The Director, Treasury Services, Office of the Accountant-General of the Federation reported that some states have computerized their accounts and are more advanced than at the Federal level. Each quarter the Ministry of Finance publishes economic performance figures against the budget. The current priorities for reform in the financial sector are: strengthening the system of financial reporting moving forward progressively with the computerization of accounts ensuring that Treasury accountants are put in charge of financial management of the ministries.
There are several areas affecting finance are under review: the Accounting Manual the 1958 Financial Control and Management Act the Nigerian Fiscal Responsibility Bill, which is in draft. The legislation dealing specifically with record keeping requirements for financial records is the Financial Control and Management Act (1958). States The primary responsibility for financial records rests with the Accountant General and the Auditor General. However, there is no-one in either department who ‘champions’ record management. The Department of Planning, Research and Statistics, although headed by a non-accountant, might be the appropriate location for this role. While the National Archives is responsible for assessing the adequacy of record keeping practices of the public offices, the staff in the Accountant General Office, were not aware of any involvement by the National Archives in the management of financial records or of any financial expertise within the Archives. There is no formal connection between the National Archives and the Accountant General’s Office. More information about the functions and activities of the National Archives is given at the federal level, standard document formats are used for the same financial processes, as set out in the Financial Regulations. States have their own regulations and documentation, which government is trying to harmonize. There is a standard classification system for the federal accounts, but there is no consistent classification system for records and documents. States and research bodies can request information about federal expenditure. Revised Financial Regulations were issued in January 2000 to restore and enhance transparency and public accountability. It is mandatory for all public officials to ensure strict compliance with these regulations. They provide for the safe custody of security documents (Regulation 933) and security books (Regulation 934). Regulation 935 sets out retention periods for financial documents and books. Records are either retained permanently or destroyed after seven or two years, depending on the category. See Appendix C for further information. Officers responsible for the documents listed may destroy them at the end of the prescribed periods ‘after auditing or reconciliation’.
In addition there are detailed regulations governing the prescribed forms, their preparation, use and disposal. For example, prior notice of intention to destroy unused receipts must be given to the Auditor-General to enable an Audit Officer to attend and witness their destruction. The Financial Regulations are augmented from time to time by Federal Treasury Circulars. There are no standards and practices yet to control the retention and disposal of electronic records. Auditor Generalthe Office of the Auditor General is under the control of the Treasury. Staff is tied to civil service salaries and recruitment processes. However, there are proposals to establish an independent audit body. The statements of account prepared by the Accountant General up to 1999 have been audited and the audited statements for the period 1994 to 1999, produced on a manual basis, are about to be published. The centralized Internal Audit function is a pre-audit of expenditure. A post-audit must take place before the documentation goes to store; this can cause temporary storage difficulties. The main audit problems associated with record keeping are: non-compliance with procedures for contract documentation insufficient documentation supporting purchases incomplete reconciliation failure to account for stores properly weaknesses in documentation which permits fraud. Auditors have not commented adversely on their ability to find financial records, although documents older than 1990 take some time to locate. The National Archives is a Federal Department of the Ministry of Information and National Orientation. Its main regional centers are at Ibadan, Enugu and Kaduna. These are functional archives with processing, binding, searching, photography and library facilities.
There are many smaller archives offices that are not fully ‘functional’. There is also a small headquarters in Lagos. Most of the current expenditure is on the salaries of over 200 staff employed in the National Archives and its regional centers. However, the Archives does have a separately identified capital estimates spending program, comprising various building and re-equipment works to regional centers at Kaduna and Maiduguri and the construction of a National Archives headquarters in Abuja.
National archive declaration puts emphasis on the responsibility of record management in public offices by the concerned office heads. With this regard, each public office is expected to appoint management staff for departmental record keeping and also devise a record management system for their officers. Over the last two decades, financial records in public offices have become very voluminous. Oral evidence has suggested that the destruction of financial records has been rare. Additionally, the archive is assisting ministries maintain proper records and provide advice regarding disposal of inactive records. The current construction of centers for regional records will play an imperative role pertaining the proper storage of records.
The national archive is endowed with a wide range of authority that is core in ensuring proper record keeping. Such powers include: investigative power, advisory power, and corrective power, to mention just a few. Unfortunately, it is apparent that the national archive has not invested appropriately in management of financial records. In fact, it has an acute shortage of financial record management expertise. The manner in which financial records are destroyed has also raised much concern. According to the stipulations of financial regulations, financial records should be disposed off after the expiry of a period equivalent to 7 years after an audit has been conducted. On the contrary, ministries have continued to retain financial records even after the expiry of this period.
The lack of sufficient funds channeled towards record management acts as another impediment to the regular monitoring of financial records in ministries and other departments. It would be very helpful if each and every public office could appoint an officer responsible for managing financial records. It is also important for the Accountant General to consider delegating some of the tasks in the ministry of finance.
The fact that record management is not being taught to staff in finance departments is also another bottleneck. However, the national archive has tried to provide staff with courses related to record keeping and maintenance. It is evident that there is no proper link between the Accountant General and the personnel at the national archive. Apparently, the use of computers in record keeping is at its earliest stages. However, the link between the finance ministry and other ministries (LAN link) will boost this trend. However, there is lack of standards regulating electronic record maintenance and management. There are no policies governing the storage, accessibility and preservation of financial records over time. Furthermore, despite the fact that Nigeria is emphasizing on the importance of computerized record management, the local capacity to maintain and manage records is inadequate. For accountability purposes, it is therefore important to make sure3 that the local capacity for data maintenance and management is sufficient enough for the new system. The government should also seek to pursue e-record management as a national ICT strategy.
Poor remuneration continues toact as a major impediment in the Civil Service. In the words of the director responsible for recruitment and appointment in the Federal Civil Service Commission (FCSC) of 2003, Nigeria’s civil servants earn meager salaries and wages and are among the most disadvantaged of the wage earners. Taking into account the ever rising cost of living the remunerations that most civil servants earn are very poor for mere subsistence. Statistics depicts that in the year 2000, officials of high rank were earning as little as US$200. There also persist a large divide between remuneration in the private Vs. the public sector. The discrepancy is at an alarming level of around 400%. The remunerations in the public sector can therefore be termed to be very poor. A good illustration is the fact that a director in the civil service earns about a quarter of an equivalent director in NNPC; Nigerian National Petroleum Company. In response to this, the Nigerian national government has introduced a monetization policy for the civil service.
The departmentof the Head of Federal civil service is charged with the responsibility of providing guidance in human resource matters. With this regard, managerial and secretarial trainings are being provided in various centers. This will inculcate the relevant skills for those inspiring to become managers. With this regard, various institutions of higher learning have been established to help fulfill this goal. Such institutes include the National Institute for Policy and Strategic Studies (NIPSS). Here, studies relating to formulation of policies and other strategies are provided.
Nigerian states, like the national government have established a dual budgeting system, separate from other forms of budgets viz. current budget and capital budgets. Each kind of budget has its own independent appropriation bills and circulars. Both the ministry of finance and the National Planning Commission have been charged with the responsibility of preparing capital budget at the national level. There is also a proper link to ensure the existence of a proper link between capital budget and recurrent budget. In practice, this has been broken downand capital budget has been designed to replace recurrent budgets, promoting investments and checking on running costs. It happens that capital budgets and recurrent budgets are prepared in the same departments at the national level. However, different circulars are released for issue and different ministries usually respond as if they were different components. Preparation of capital budgets is considered core for the governors since their main aim is to promote investments and renovate the existing physical, and or physical infrastructure.
Capital budgets will do well if it has legislators who are eager to witness the projects that the governor’s brings to their constituency. The civil service transformation gets into progress after this phase is over. The attention is now shifted to how effective the existing services are operated. This fosters venture led budget a moment when the minor Naira may be spend well in ensuring that there is efficient funds allocated to the existing operations and thus, meeting the demands for the service expansion. Collapsing of projects may be attributed to the collapse of projects which litter to a great extends the public sector. Governors of all the states which were covered in study were struggling to achieve a large collection of capital project. For instance, roads, schools, rural electrification and hospitals were the major focus of many governors. Despite the achievement the governors didn’t consider how the future running cost of such projects could be covered. As they sought a public service with a performance oriented, they may consider moving from a dual budget to a unified one, which has a spending ceiling and a single call circular. This to a greater extent, encourages many departments to tackle the trade-offs between operating the existing structures and adding to the existing assets and services much more effectively.
Vision of the State Civil Service
A workshop on modernization of the civil service might be held to help build on reform momentum. This report provides for a return to a rule that is bound by the civil service of the numerous original states and former local governments. However, there requires a careful analysis of the already existing guidelines and policies, the change in attitudes and increasing on investments. On their part, governors will need to focus beyond rehabilitation of structures and physical investment. This will require much more involvement of machinery and government processes than giving contracts and tenders to selected bidders. In the short-run, there is also a need to control payments. It is perceived that different states will make progresses at relatively different speeds. In some states,only little change is expected due to weak administrative structures, political impediments and bureaucratic processes. However, in other states, where there is a good relationship between governors and other heads of states, and the civil service, rampant progress is expected. With this regard, it will be important to devise mechanisms in the quest to share the lessons learned. In countries where there is a change oriented culture, donors can offer financial assistance and this would act as an important platform towards the development process. The reform program for the management of the budget and finances must commence with a critical analysis of strengths and weaknesses of the current system for planning and budgeting coupled with capacity building programs meant to enhance the current system. In the present, there are many flaws with the current macroeconomic framework for the national budget and budgets for local governments.
Furthermore, forecasts of federal accounts that are more realistic are necessary to facilitate the budget preparation and call circulars. This would play an imperative role in giving yearly budget a more strategic focus. A joint collaboration between national and state governments is also core in devising credible instruments for managing frequent changes in oil prices. This will enable the formulation of more amicable fiscal policies. This will also mitigate unexpected changes. There is an urgent need to revise budgetary handbooks and other guidelines that are outdated.
In moststates, budgets are manually put together and a computerized budget program preparation could free up staff for more systematic work. Budget staff professional development in both state budget offices and line ministries is indicated. The temptation of transferring improper models of budget should be avoided. Before embarking on new models, it is advisable to make sure that the system staff is familiar with work better. Within the existing dual budget framework, there could be project scrutiny and preparation strengthening, ahead of inclusion in the annual capital budget.
At the current point, governments are at the easy level of rehabilitation of existing structures of the capital budget making. Nonetheless, there is the possibility of investing in the structures rehabilitation of a prior pattern of the government’s role in development. In some particular instances, state owned enterprises are being rehabilitated by states that would generally be more operated efficiently in private ownership. As a result of this, Nigeria has continued to refine its sector and its overall development strategies and these usually drives spending.
Budget resources concentration in Nigeria’s public policy is central to the mandate of the state and donors could be a conduit for other countries experience which has well focused the government on a core set of functions. Nigeria’s move from the classic dual budget model, with its investment led budgeting, is desirable in the medium term when the governors does shift focus from the capital rehabilitation to improving quality of service delivery. When this happens, Nigeria will need a budget process that integrates both the capital and recurrent budget. This will eventually lead to better performance and service delivery. Moreover, efforts directed towards enhancing transparency of the state budget would also be very crucial in enhancing better performance and elaborating conditional liabilities. States wishing to make good progress should not be barred from doing so by rigid budgetary policies so long as proper accounting and reporting standards are complied with. Many state governments in Nigeria exhibit a great shortage of computers on managerial desks and also lack of modern systems to disseminate and also to integrate information. However, some states are considering installing computerized systems in core areas of operation viz. accounting and payroll preparation. States may develop ICT strategies as part of their modernization programs. Rather than embarking on costly complex programs, it would be better to proceed incrementally. Areas that would benefit from ICT include accounting, budget preparation, personnel management, cash management among others.
Each state, however, will have to consider the trade-offs on their merits. Personnel management, accounting, budget preparation, cash management etc. are central functions which could benefit from IT, as also are sector operations. Reinforcing all of this is management of records which remains poor, neglected and under-invested.
It’s possible to give legislators support in the capacity building area. Furthermore, in a national level, state houses members of assembly lack previous experiences in examining the budget. The lack of experience undermines their role in scrutinizing the PAC report, regarding financial statement and accounts from state auditor, and appropriation of the budget brought before them by the governor. In general, the lack of prior experience undermines their ability to examine government performance via the various legislature special committees. The legislators need to mix training in both public accounts and conventions budgeting. They should look for opportunities they can share experience with legislators in other countries, significant legislator with field crafts from different countries, general awareness on current thoughts in economic policies and the state role in development. Multilateral and bilateral aid agencies are in a good position to provide this to the legislators.
The staff at the state level audit is receiving support already from DFID in Benue. Likewise, merit is available from other donors, and lessons obtained through the experience from DFID. Furthermore, external donors who provide at the state resources for programs conducted by various sectors should take into account the state auditors finding regarding lending decision, getting them from dialogue with various agencies and client department. It’s illogical to financially assist without the knowledge of the state audit findings; this could undermine the accountability of the states institution, a significant moral hazard needed by external partners. Looking elsewhere in to the countries in the Sub-Saharan Africa following similar legal/administrative traditions like Nigeria, donors are giving support to in increase the independence of the auditor general institution. This can be done by removing staffing away from the hands of civil service commission, allowing flexibility in payment, and more independence in budgeting. Already, different separate audit legislations have been passed in Nigeria. This might be the path to be followed in Nigeria, though it’s possible much later than now. This is so because, the first round audit reports have just reached the recently reconstituted PACs. It’s still early to say whether the major constraint is in the capacity of the audit office, or anywhere in the auditing cycle.
Preliminary evidence indicate that the political will regarding implementation of the audit findings should go hand in hand with the state investment in the audit staff training..
External assistance role in supporting legislators capacity building and more innovation particularly the states level in Nigeria is viewed to be decisive in this report, partially in filling the resource gap, but, far more significantly, to reinforce the chances of success and give an understanding of the information in existence all over Nigeria and the international experience. Looking at the states created more recently, the need is supposedly more for basic capacity building. Furthermore, states that have an established civil service, the need for support is basically for modernization and innovation. This report looks at it from an angle where the external assistance does not provide assistance from state to state on an equal shares basis. Doing this might risk fostering a new culture of entitlement which is the antipode of reform. This report concludes that, external assistance given to each state for governance reforms could earn a high payoff, if only it only targets states with a strengthened political commitment aimed towards developing reform programs of their own, able to identify and tackle the major constraints to better performance, and then push the reform programs forward. This tends to suggests that external assistance should be given on a more zonal basis with visibly articulated criteria for challenge. Working under such a criteria’s governors would submit to the reform agendas. Their submissions should contain a coherent modernization programs for public sectors, well prepared to buffer state resources and back their political capital. External donors are more likely to phase-in huge support for such programs by rendering their funding only to the best proposals agendas in all the six zones. This way, it will be easier to recognize to date the efforts of states with more promising leadership, and in the same case states that have failed to articulate a clear vision of reform will have a chance to learn from the successful state and prepare well for the subsequent competition. Phasing more support for capacity building can also enable donors to instigate such support in a way that enhances more prospects for success. The donor’s interest in giving assistance to state reforms is growing. DFID has already started offering assistance to three states, expanding to the fourth one. EU has recently conducted States in six states, which might be the main recipients of future capacity building programming by the EU. USAID has conducted a study on local governments, while UNDP is also involved in assisting government capacity building. It would be useful to raise the level of co-operation with donors in this area. Particularly, through exchanging lessons learned and discussing criteria that will form the platform for provision of assistance. From this, the team recommends that a self-effacing workshop mainly attended by representatives from each state carrying out reforms, participating donors, and key FGN agencies should be held in the fall of 2001.
The Role of the Federal Government
The Federal Regime has a crucial role in organization and elevation of any programs aided by supports to assist capability building inside each state. This disseminates and lures out knowledge lessons. The Federal Regime also coordinates funding programs among joining contributors. They also facilitate the projected activities that could be reputable in categorizing positions that are applicable for benefactor funding.This occupation could sound like it’s the public obligation as well as the Local Administration Matters Organization; delicately and centrally resourced intervention. In case this accountability gets approval by the state, it’s possible to design plans to supply and control the Office to liberate these roles. Therefore, the State and Local Government Affairs Office should work closely with the Federal Government key activities that have a direct interest in the state government’s general presentation.