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DIRECT REVENUE ALLOCATION TO NIGERIAN LOCAL GOVERNMENTS
A MEANS TO NATIONAL DEVELOPMENT
Sani Adamu Nidiya*1
Department of Budget, Planning, Research and Statistics,
Song Local Government Council in Adamawa State
Dominic Dzari Isa2
Public Administration Department
Adamawa State Polytechnic, Yola
Amos Rapael Medugu3
Public Administration Department
Adamawa State Polytechnic, Yola
*Corresponding Author: -
Abstract
The issue of revenue allocation remains very volatile, crucial and constitutes a major source of political and governmental
tension in Nigeria. It has become a subject of hot debate because of the political nature of the exercise. This paper
examines the revenue allocation system in Nigeria vis-à-vis the functional and institutional relevance of local government
in national development. The paper strongly advocates for a direct revenue allocation to Nigerian local governments; it
also identifies roles/functions capable of playing by local governments in national development; and showcases the
operational and tactical roles of local government in enhancing national development. Typology of this research work is
basically descriptive. Its research method is qualitative. Data for the study came primarily from secondary sources such
as textbooks, journals articles, lecture notes, newspapers and academic research projects. This paper reveals the
following facts: grassroots’ development is a forerunner of national development; basic social services are mostly needed
at grassroots level; local governments afford citizens the opportunities for political participation, political socialization
and political education; and local governments are capable of solving the perpetual problems of rural-urban migration,
rural transformation and development. This paper assertively concludes that direct allocation of funds to local
governments will facilitate promotion of grassroots’ democracy, promotion of economic development, good governance,
political accountability, agricultural growth and development, transparency, local freedom, accessibility to local needs,
responsiveness to local wishes and initiatives, rural transformation and overall national development.
Key Words: Revenue Allocation, Local Governments, National Development
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INTRODUCTION
Revenue allocation is an inherent trait of federations all over the world, and in particular remains very unstable and
constitutes a major source of political and governmental tension in Nigeria. It has been a chronic problem facing fiscal
federalism in Nigeria. According to Abubakar Oladimeji (2007), revenue allocation scheme in Nigeria remains
problematic because not only do the various schemes rely excessively on explicitly political and technically
unsophisticated factors of vertical allocations but also because Nigerian revenue allocation schemes usually fail to conform
to global federal practice.
Like most federal systems, Nigeria has a revenue distribution system in which the national government shares revenues
with state and local governments (Adedotun, 1991). Two systems of revenue allocation had been practised in Nigeria as
described by Udogu (2002). The first system was practised during the First Republic which allowed the North to keep the
proceeds from its groundnut and cotton, the West to keep the proceeds from its cocoa, and the East to keep the proceeds
from coal and oil produce. Then we changed the system so that the Federal Government got its hands on the proceeds
from on-shore and off-shore crude petroleum proceeds. Since the early 1970s, the bulk of revenue has been collected by
the national government. Much of this revenue has been derived from petroleum taxes and mining rents and royalties.
One obvious and indispensable challenge as identified by Iliyasu (2011) is that revenue allocation appears to be more
political in nature than technical. This is because one could gather the necessary parameters and principles for the making
of the formula, but the political dimensions might interplay to create distortions in the final outcome. Deductively
therefore, it can be said that various principles guiding revenue sharing formula are superseded by political jingoists at
state and federal levels. This invariably brings about ineffectiveness and lack of adequate funding at local government
level. The imbalance and lopsidedness associated with revenue allocation system injure the grassroots’ development, lead
to slow decision making and poor service delivery among other problems facing Local Government.
Research Methodology
Basically, this research work is qualitatively descriptive; it unravels the financial capability of a well-funded local
government and its contributions to national development. Data for the study came primarily from secondary sources.
This paper advocates for a direct revenue allocation to Nigerian Local Governments; it also identifies roles/functions
capable of playing by local governments in Nigeria (if sufficiently funded); and showcases the operational and tactical
roles of Local government in enhancing national development. This paper shall, therefore, discuss revenue allocation
system in Nigeria; local government and national development; as well as direct disbursement of revenue to Nigerian
local government for effective functioning.
In essence, this paper extols direct revenue allocation to Nigerian Local Governments as an apparatus which will bring
benefits such as: efficiency and effectiveness of Local Government System, provision of good social services, reduction
in rural-urban migration, speeding-up development in all sectors of the economy (most especially in agricultural sector
which is the mother of all sectors of the economy)
Revenue Allocation System in Nigeria
Historically, the 1946 Richard constitution laid the foundation for quasi-federalism in Nigeria through regionalism and
the first revenue commission was appointed to recommend appropriate revenue for the country. The sole-commissioner
was Sir Sydney phillipson. Subsequent commissioners were: Hick-phillipson (1951), Louis-chick (1954), Raisman Tress
(1958), Binn (1964), Dina (1969), Aboyade headed a technical committee in 1977 and Okigbo (1980). Elaborating further,
Iliyasu (2011) highlighted factors/principles considered by various commissions since formal revenue allocation regime
in 1946:
Sydney Phillipson’s Commission 1946
The Philipson’s Commission’s recommended three (3) principles, namely;
1. Population
2. Derivation
3. Even Progress
Hicks Phillipson’s Commission, 1951
In its search to arrive at a progressively more equitable allocation formula, the Commission introduced four (4) general
principles, namely:
1. Independent Revenue
2. Derivation
3. Need
4. National Interest
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Chicks Commission, 1953
The Chicks Commission applied mainly the principle of Derivation.
Raisman’s Commission, 1958
The highlight of the Raisman Commission was the creation of a Distributable Pool Account.
Binns, Commission, 1964
The highlights of the Binns Commission Report were its recommendation of an increase from 30 to 35% of duties on
general import and revenue from mining rents and royalties, payable to the Distributable Pool Account.
Dina Report, 1968
Among the recommendations of the Committee were:
a) Rename Distributable Pool Account as State Joint Account
b) Created Special Grant Account
c) Advocated for a Permanent Planning and Fiscal Commission.
Aboyade Report, 1977
The highlights of this report were the recommendation of the following five (5) Principles: -
1. Equality of access to development opportunities
2. National minimum standard for National Integration
3. Absorptive Capacity
4. Independent Revenue and Tax Effort
5. Fiscal Efficiency
Pius Okigbo Report, 1980
The summary of the recommendations of the Okigbo Commission report are as follows:
a) Responsibilities of Government
b) Population
c) Social Development Factor
d) Internal Revenue Effort
e) Special Fund
RMAFC, 1989
(a) Equality of States
(b) Population
(c) Social Development Factor
(d) Landmass and Terrain
(e) Internal Revenue Effort
(f) Special Fund
At the moment, the factors in use are equality, population, landmass and terrain, internally generated revenue and social
development factor.
In Nigeria, Revenue Mobilisation Allocation and Fiscal Commission is still in charge of revenue allocation as one of the
constitutional functions of the Commission. Specifically, Part I, Paragraph 32 of the Third Schedule of the 1999
Constitution of the Federal Republic of Nigeria, as amended, states that the Commission is to “review, from time to time,
the revenue allocation formulae and principles in operation to ensure conformity with changing realities. Provided that
any revenue formula which has been accepted by an Act of the National Assembly shall remain in force for a period of
not less than five years for the commencement of the Act”.
Nigerian Local Governments
The local Government is simply the government that is responsible for the management of the public affairs of the people
of a locality. The word locality means a restricted area like a group of villages, towns or a city. A government at this level
is permitted by law to take charge of local services such as maintenance of law and order, municipal services, provision
of basic social and economic infrastructure among others.
There is a strong contention that local governing had existed in Nigeria prior to colonisation. In line with the above
statement, Adewale (1997) asserted that in Nigeria, a form of local government preceded any form of central government.
Even before Nigeria, or the Western, Northern or Eastern regions of Nigeria became accepted as geographical or political
entities, government at the level of the Village or extended family was a reality. Since what existed by way of roads were
footpaths and tracks, the unit of government normally covered a very small area. The Fulani emirates and the kingdoms
of the Yoruba and Benin were for instance relatively well-developed local government organizations. In the east, the
family or extended family catered successfully for the basic needs of their communities.
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Nwabueze (1982) gave a historical account of Local Government as a creation of British colonial rule in Nigeria. It has
overtime experienced change in name, structure and composition. Between 1930s and 1940s, for instance, local
government was known as chief-in-council and chief-and-council, where traditional rulers were given pride of place in
the scheme of things. In the 1950s, election was introduced according to the British model in the western and eastern parts
of the country with some measures of autonomy in personnel, financial and general administration.
Summarising Adewale’s (1997) view, the three major regions had their respective local government laws aimed at
enhancing the management capabilities of Local Governments through adequate financial resources, harmonization and
professionalization of personnel and career security of administrative officers. The northern region had the Native
authority law of 1954; the western region had its native ordinance in 1952 and the Eastern Local government Law in 1950.
According to Ayo (1995), Nigerian local governments have undergone series of metamorphosis since the inception of this
country depending on the nature of the regimes in power and their interests on local government administration. The 1976
local government reform has been taken as a departure for an examination of the transformation of local governments
system in Nigeria. It is against this backdrop that this paper shortly examines the 1976 Local Government Reform.
Functions of Nigerian Local Government
According to the fourth schedule of the Nigerian 1999 Constitution, the main functions of Local Government are as
follows:
a. The consideration and the making of recommendations to a state commission on economic planning or any similar
body-
i. The economic development of the state, particularly in so far as the areas of authority of the council and of the state are
affected, and
ii. Proposals made by the said commission or body;
b. Collection of rates, radio and television licenses;
c. Establishment and maintenance of cemeteries, burial grounds and home for destitute or infirm;
d. Licensing of bicycles, trucks (other than mechanically propelled trucks), canoes, wheel barrows and carts;
e. Establishment, maintenance and regulations of slaughter houses, slaughter slabs, markets, motor parks and public
conveniences;
f. Construction and maintenance of roads, streets, street lighting, drains and other public highways, parks, gar-dens, open
spaces, or such public facilities as may be prescribed from time to time by the House of Assembly of a State;
g. Naming of roads and streets and numbering of houses;
h. Provision and maintenance of public conveniences, sewages and refuse disposal;
i. Registration of all births, deaths and marriages;
j. Assessment of privately owned houses or tenements for the purpose of levying such rates as may be prescribed by the
House of Assembly of a State;
k. Control and regulation of –
i. Out-door advertising and hoarding,
ii. Movement and keeping of pets of all description,
iii. Shops and kiosks,
iv. Restaurants, bakeries and other places for sale of food to the public,
v. Laundries, and
vi. Licensing, regulation and control of the sale of liquor.
The functions of a Local Government council shall include participation of such in the Government of a State as respects
the following matters –
a. The provision and maintenance of primary, adult and vocational education;
b. The development of agriculture and natural resources other than exploitation of minerals;
c. The provision and maintenance of health services; and
e. Such other functions as may be conferred on a Local Government council by the House of Assembly of the State.
Local Government and National Development
The concept of development has numerous definitions and multi-dimensional in scope. A review of the works of eminent
scholars in the field of development by Olajide (2004) reveals that development is multi-faceted and it involves radical
changes in institutional, political, social, economic and administrative structures as well as popular attitudes, custom and
belief.
In a simple word, national growth as observed by Olajide (2004) is basically an increase in national output while national
development entails national growth plus advancement. Hence, national growth is a subset of national development.
Defining national development is not an easy task, but there are indices to measure a country’s development. Fagbohun
(2009) (quoting Dudley Seers), these indices are poverty, unemployment and inequalities. Where there is reduction in
poverty, un-employment and a relative equality of people in a country, such country can be said to be experiencing
development.
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An important question is this, how can a country reduce its level of poverty, unemployment and inequalities? The answer
is not far-fetched. Some social and economic needs must be provided by government. The social needs relate to the basic
needs of the society. Okun and Richardson (as cited by Olajide 2004) relate the economic needs to the sustained secular
improvement in material well-being which we may consider as an increasing flowing of goods and services. Contributing
further, Olajide (2004) grouped the social needs into six areas such as Health, Agriculture, Education, Housing, Environ-
mental sanitation, and infrastructural facilities. Adeyeye (2008) opined that all these areas of social needs are of peculiar
concerned to local government and its provisions have references to local needs. In a fundamental nature, functions and
activities of local government are geared toward national development.
Theoretically, Ola (1984), in his work, summed up different schools of thought that have ventured into the theoretical
areas of what functional responsibilities local governments are supposed to perform. These schools of thought include:
a. Democratic – Participatory School: Central to this school of thought as Adeyemo (2009) described is the concept of
democracy. It holds that local government function is to bring about democracy and to afford the opportunities for
political participation as well as to educate and socialize politically. Making a position from this school, one can say
that local government is the bedrock for democratic governance and political develop-ment in any political system.
b. The Efficiency – Services School: Various scholars opined that local government because of its closeness to an area
can provide certain services far more efficiently than the central government. Mackenzie (1964) suggested that the
efficient performance of these services is so compelling that if local government did not exist, something else would
have to be created in its place. This, he further suggests, would not be a field department of national government. This
is because such central government departments can never achieve the needed level of co-ordination that a local
government can forge.
c. The Developmental School: This school emphasizes on how local government can be an effective agent of a better
life, an improved means of living, fostering national integration, manpower resources development, social and
economic development. Adeyemo (2009) explains the idea of developmental school has been of help in the local
government orientation of developing their environment as well as their people. He explains further that in Nigeria,
constructions of roads, building of hospitals, markets, schools etc. by local governments contribute immensely to
national development. It is therefore affirmed that all services which constitute the core of local government’s activities
are national in character and nationally important. Neglect of any of the service in a part of the country will reduce the
level of development in such country.
Remarkably, aggregate of developments at various local areas transform to national development. Therefore, grassroots’
development is a harbinger or forerunner of national development. The functions of the local government are germane to
the people at the grassroots. These functions are central to national development - providing some basic infrastructures
which the other tiers of governments could not provide possibly due to non-proximity unlike local government.
Local government as a tier of government is seen as a bedrock for sustainable development. Elucidating further, Awolowo
(as quoted by Adewale (2010/2011)) asserted that “Local government is also fundamental to the building of a stable
government not just at local and state levels but also at the national level”. Current studies in the field of development
have revealed more potential roles which could be played by local governments and they are seen as the places of hope
for national development.
Direct Disbursement of Statutory Allocation to Nigerian Local Governments for Effective Functioning
The ever-increasing clamour from local governments for increase in their shares of revenues from the federation account
as Adeyemo (2009) posited is a justification of the lopsidedness and inefficiency that have characterized the national
revenue mobilization policy, allocation and administration. Except this trend is revisited and corrected, the finances and
performances of the three tiers of government especially local governments will be in jeopardy. More so, local government
revenue structure relies heavily on statutory allocations from the federation account.
Finance tends to underpin a lot of things in life of an individual, group, nation-state, as well as rules and regulations
governing them. National resources are limited but financial requirements of public sectors increase day by day. Thus,
politics and economics tend to play games. In the evolution of Nigeria’s multi-nation states, particularly after the 1914
amalgamation, scholars established the fact that many of such games were played over and over. Notably here, issues on
revenue allocation have been an element of Nigerian federalism since its inception.
Local government is said to be financially independent or sufficient when it receives direct revenue allocation from
federation account, exercises jurisdictional powers on its taxing areas and incurs its expenditure without any form of
external control. Steytler (2005)27 identified a key element of an effective local government as financial autonomy. Local
government may prove to be an empty shell if it has no or limited revenue-raising powers. Dis-cussing the inability of
local government to raise needed funds, Iliyasu (2011) affirmed that the present fiscal arrangement has manifested in weak
fiscal capacity of local governments- Local governments are given functions with high investment outlay and low returns.
Also, the internal revenue of local government (3%) is very low - compared with their revenue allocated from the
federation account (above 70%); insufficient to prosecute their development programmes. The low internal revenue base
is the result of the types of taxes assigned to local governments which unfortunately have low yields and high cost of
administration. Local governments, therefore, have tended to depend largely on the Federation Account.
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However, this paper agrees with distinguished eminent scholars’ view that local governments should better look inward
to generate revenue so as to enjoy autonomy. Yet, it does not despise; but still agitates for direct disbursement of statutory
funds to local governments in order to complement their low internal revenues in a bid to form a strong capital base which
will enable them to carry out their functions effectively.
The fiscal relationship between the federal and sub-national units of government (state and local) is too paternalistic. The
growth in importance of local government as noted by Steytler (2005)29 will require the redefinition of its roles, functions
and relationships with other levels of government.
Logically, local governments deserve direct revenue allocation from the federation account to carry out their unique
functions. They are key initiators, actors and best executors of developmental programmes (if adequately funded). Roles
of local governments in any sector of the economy are best needed at operational stage; one useful factor at this stage is
capital. This suggests that local governments should be endowed with sufficient funds so as to operate in their full
operational capacities.
Giving local governments the financial opportunity to showcase their capabilities on political and socio-economic
activities will position the country among the 1-20 economies of the world by the year 2025. If local governments can
enjoy direct financial benefits from appropriate quarters, they will be virile to carry out domestic functions of government,
while the higher levels of government will have the opportunity to participate in international politics and economics.
Among heady reason why it is important for the Nigerian government to guarantee local government financial
independence is that, in any national problem such as Boko haram, Militancy, Vandalism etc., local governments can play
detective role because they understand their environments and people. With proper financing, local governments can
effectively monitor their areas, detect hide-outs of hoodlums, gather political and social intelligences, and trace evil-
perpetrators through their compound and lineage names.
Discussion of Findings
In Nigeria, local governments had at sometimes enjoyed a direct revenue allocation from federation account. National
revenue was recommended to be directly given to local governments under the 1976 reform. Ayo (1995) discussed that
direct payment to local government from the federation account moved from 15% to 20% in 1988. Thus, the idea of direct
revenue allocation is not new in Nigerian political system. The national government should revive and revamp the direct
revenue allocation system to local governments. The anticipated new revenue formula should properly state the position
and mandates of the State Joint Local Government Account Committee (SJLGAC) and if it is still necessary or better
completely disbanded.
Revenue Mobilization, Allocation and Fiscal commission should assume their responsibilities of equitable distribution of
resources. This commission should realize that joining local governments with their state governments on revenue
allocation brings inefficiency to the local government system, obstructs local governments from taking quick decisions,
and disallows them from embarking on useful projects as well as rescuing mission of any epidemic disease which might
break out in their areas. The inability of the local governments to play preventive roles and to curb epidemic diseases at
breaking-out of any epidemic disease leads to national disaster. Consequent upon these constraints highlighted above, it
is then suggested that direct revenue allocation to local governments would bring about high degree of responsiveness to
the local government system in aspects of policy and decision-making process, project implementation and social welfares
of the people.
Also, joint state and local government account is a financial jungle to local governments. The state governments dictate
according to their choices to local governments. Of which the revenue is mandated to be shared on a statutory percentage,
but the state governments override their local governments. As a result, instead of scrutinizing the financial ineptitude of
local governments, state governments should be blamed for their mischievous acts on joint state and local government
account. This account has not guided proper disbursement of revenue to the local governments. The revenue sharing
formula is not actualised; the anticipated (20.6%) revenue by local governments is jeopardized by the state governments.
More so, 10% of the internally generated revenue of state governments is mandated to be shared among their local
governments. In practice, reverse is the case, state governments in the federation do not oblige to this provision and most
taxing areas of the local governments have been hijacked by the state governments.
On a more procedural and technical ground, various principles of revenue allocation could be seen supportive and
proponent to direct revenue allocation to Nigerian local governments. The principle of minimum responsibility of
government (Adeyemo 2010) is a major principle which acknowledges the fact that government at any level has minimum
responsibility to perform. The cost of discharging this minimum responsibility is an overhead cost which may be regarded
as fixed in the short-run. For example, every local government has a minimum number of departments and functionaries
to operate them. It is on this basis that adequate revenue should be directly allocated to local governments to discharge
their responsibilities.
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The principle of equity (Adeyemo 2010) preaches equitable distribution of revenue among levels of government.
Subjecting revenue allocation system to this principle, it will enhance proportional distribution in which local governments
will stand better chance to have much more revenue allocation from the federation account than other tiers.
Direct revenue allocation to Nigerian Local Governments is also supported by the principle of needs (Adeyemo 2010)
which in its analysis acknowledges that various segments of the country will be at different stages of development, it then
posits that even development, national integration and social justice can be achieved by allocating resources to different
tiers of government independently so as to cater for their dissimilar needs.
On this, the paper reveals the following facts, findings and benefits:
i. That local government precedes any level of government in terms of service delivery, peace-making, conflict
resolution, maintenance of laws and orders, national integration and other functions of governmental administration;
ii. That local government due to its localness understands its environment, people and needs more than other tiers of
government;
iii. That grassroots’ development is a forerunner of national development;
iv. That operating with local governments on a co-equal basis will propel national development;
v. Those basic social services are mostly needed at grassroots level;
vi. That there are competent political and administrative officers at local government level;
vii. That core citizens of this country mostly dwell in local areas;
viii. That local government is capable of solving the chronicle problems of rural-urban migration, rural transformation
and development; and
ix. That local governments afford citizens the opportunities for political participation, political socialization and political
education.
Optimistically, with direct allocation of funds to local governments, viability of local governments on these potentialities
would be achieved.
Conclusion
In reality, Nigerian local governments are not uniform in term of size, population, landmass, internally generated revenue,
social development and other factors. Steps must be taken to guarantee even development. Neglect of any part of a country
in the development drive will not bring the expected result (National Development).
Data constitute the major pre-requisite for determining revenue sharing formula. Local governments are hereby urged to
collect data for all and sundries in their areas and update them periodically in a bid to benefit from various grant-in-aid
schemes available in the country.
A financial structure is expected to be put in place so as to enable local governments to utilize judiciously their resources.
Local governments, in practice, should be responsible to their people not to any level of government. The financial
memoranda of the local governments should show clearly picture of their budgetary systems.
It must be stated that granting local government financial independence does not provide a congenial ground for higher
levels of government to start assigning functions beyond local government capacities, and local governments must not see
themselves independently separate from other levels of government, they must provide services/projects to complement
the activities of state and federal governments. Effective and prudent use of resources at local level must be of great
concern.
In any political system, local governments (if financially independent) would have political, social and economic features
which will characterize them as agents of development, and the following benefits will be enjoyed such as promotion of
grassroots democracy, promotion of economic development, good governance, political accountability, agricultural
growth, transparency, local freedom, accessibility to local needs and services, responsiveness to local wishes and
initiatives as well as social and rural transformation. The realisation of these benefits at each local government would
transform to national development.
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