Governance and Transparency in Local Government Finance: Evidence from Ogun State

This study examines the state of financial governance and transparency in local government councils in Ogun State, assessing the extent to which local councils comply with public financial management regulations and make financial information accessible to citizens and oversight institutions. Local government finance in Nigeria has been characterised by systemic opacity, with many councils failing to publish audited accounts, disclose revenue sources, or conduct transparent procurement processes. Using a qualitative design, the study draws on interviews with local government finance officers, external auditors, and civil society budget monitors in six local government areas across Ogun State's three senatorial zones, supplemented by analysis of available council financial documents and the findings of State Joint Local Government Account Audit Committee reports. The public financial management framework and the open government approach are applied to assess transparency and accountability in local fiscal governance. Findings indicate that local government financial governance in Ogun State remains opaque, with the majority of councils failing to publish audited accounts as required by the Nigerian Constitution and the Local Government (Administration) Law. Revenue from the federation account allocation, internally generated revenue, and State Joint Local Government Account disbursements is managed with minimal public oversight. The South West geopolitical zone context, with its relatively higher civil society engagement, creates some demand pressure for transparency but insufficient to change governance practices without formal regulatory enforcement. Recommendations include mandatory online publication of local government accounts, strengthened State Joint Local Government Account Audit Committee capacity, and citizen budget scorecard programmes. Keywords: local government finance, transparency, Ogun State, public financial management, accountability