Accountability Mechanisms in State Water Corporations: A Case Study of Kaduna State Water Board

This study investigates the accountability mechanisms governing the Kaduna State Water Board (KSWB), a state-owned enterprise in Nigeria's North West geopolitical zone responsible for potable water supply. Poor water access and service delivery lapses in Kaduna State have raised questions about the effectiveness of oversight mechanisms for public utilities. Employing a case study design, the study draws on primary data from 175 respondents comprising water board staff, state legislative committee members, civil society monitors, and urban and peri-urban water consumers. Structured interviews and questionnaires serve as data collection instruments, while secondary data are sourced from KSWB operational reports and state audit reports from 2020 to 2024. The Principal-Agent Theory and Public Accountability Framework guide the theoretical analysis. Findings indicate that internal accountability mechanisms, including internal audit functions and performance reporting, are largely non-functional due to inadequate staffing and political interference in management decisions. External accountability through legislative oversight is similarly weak, characterised by infrequent committee hearings and limited technical expertise among legislators. The study recommends the introduction of independent regulatory oversight for state water corporations, mandatory annual performance reports published online, and the establishment of consumer complaint resolution committees. Keywords: accountability, state water corporation, Kaduna State, public utility, water governance.