TRANSPARENCY & ACCOUNTABILITY IN RESOURCES MANAGEMENT

BY Cordelia Ikeanyi

1. This topic is the linchpin of democracy and good governance as it relates to the management of the economy and maintenance of social and political justice. 2. The ultimate objective of governance, particularly management of the economy is, in my view happiness, contentment and allround development of citizens irrespective of ethnic origin, class, religion, race, geographical/location and physical and mental endowment.

3. Nigerias underdevelopment is always attributed largely to mismanagement of national resources rather than lack of resources per se. The clich: Nigeria has no business being poor is a direct reference to poor management of national, state and local government resources. But the fact is that Nigeria is a poor country characterized by unfair and callous distribution of wealth.

4. If Nigerians were asked to list three greatest problems of the country, CORRUPTION (an evidence of bad management of resources) will be among the first three. Hence the significance of this topic. 5. Our focus here and now is to understand this issue as it relates to local government administration.

6. Of course objective and meaningful analysis of local government administration can be valid in the context of its internal structure AND its environment.
7. Transparency: Openness, frankness, easily understood, discernible etc. Accountability: responsibility, acceptance of ones action and its consequences- positive and negative.

8. Resources- types (a). Men, manpower resources available to carryout activities and? Or implement policies. (b). Money: The naira, kobo and dollar issues in governance at all levels. This is the most critical. Men and material aspects depend on this. (c). Materials: physical gadgets needed to carry out activities. The quantity and quality available depend on money available. (d). Orientation: cultural, psychological and attitudinal brought into work/employment situation.

9. Sources of Local Government Revenue ( Income) a. See Fourth Schedule of 1999 Constitution: Function of a Local Government Council. b. Others sources are: Federation Account State Government Special Fund, ecological, excess crude etc. Bond, Loans, Overdraft etc Grants, international, local and from NGOs Return on Investment- dividend etc IGR as in the Fourth Schedule of the 1999 Constitution and others.

10. Collection of Revenue Cash, payment to Banks, Draft money transfer, consultants etc. 11. Process of Spending ( Expenditure)
As stipulated in the Financial Instruction and other laws and regulations. Budget estimate and budget office Requisition, Purchase procedure Tender procedure Payment procedure Auditing ( Internal Control) External Auditing

12. Conditions for Transparency and Accountability (a) Accurate records of receipts and expenditures (b) Clear and unambiguous steps for request, approval, spending, monitoring (tracking), auditing and closure. (c) Short but supportive administrative procedure (d) Retrieval process must be definitive and unambiguous (e) Competent personnel (professional and IT Compliance ?) (f) Existence of fair/just laws, regulations and sanctions

13. Factors affecting Transparency and Accountability ( in Specific situations, units and departments) History/tradition of the organisation, department, division or section Existing rules and regulations - Whether rigid, flexible/permissive and draconian (cf. Fiscal Responsibility Act and NEITI (Nigerian Extractive Industry Transparency Initiative) Authority Structure and authority limit-Accounting Officer Type of Leadership (Examine critically concepts of CEO and Corporate Governance) Quality of Personnel

14. Consequences of lack of Transparency and Accountability in Resources Management Stagnation: absence of economic and social dev. Persuasive poverty Unemployment Social and political upheavals Crime and corruption Fetishism Lack of faith and confidence in government and in governance Resort to game of mutual pretence (between the government and the governed) Dictatorship and antidemocratic behaviour

15. Roles of: Code of Conduct Bureau EFCC, ICPC, Police, Judiciary, Nigerian Bar Association and NGOs. 16. Autonomy of Local Government Councilspros and Cons

17. Multiplicity of political appointments- case study of a Nigerian State? How does Multiplicity of political appointments affect Transparency and accountability in resources Management? Senior Adviser, Adviser, Senior Special Assistant, Special Assistant, Personal Assistant etc.