Abstracthe purpose of this article is to evaluate and critique the policy of Treasury Single Account (TSA) adopted by the Nigerian government as an essential tool for enhancing transparency and accountability in public sector financial.
The main objective of this paper is to examine Nigeria 2015 elections and its impact on democratic consolidation. Elections and electoral processes are fundamental to the workings of every democratic setting of the modern state. Elections are the major hallmark of a democratic society. The paper adopted secondary method of data collection and informal rules approach as framework of analysis. The paper argue that despite the views of both domestic and international observers that the 2015 elections in Nigeria were credible, the much expected democratic norms and value are still lacking and the requirements for democratic consolidation are yet to be in place. The paper posits that what negates democratic consolidation in Nigeria is the failure of the actors to abide by the norms of democratization. For instance, there was no control of electoral spending, as billions of Naira was rolled out into campaign adverts, luring traditional leaders and political road shows which undermined equal opportunity to candidates whose party may not have such financial muscle. The paper argued that there is still need for large scale electoral reforms. It therefore recommend among others thing that INEC should be unbundled into three such as political parties registration and control commission, electoral offences commission and the election managers, accordingly such separation and independence of office will enable the commission to set up clear standards and enforceable regulations regarding political campaign funding and punishing those who commit breach of the electoral laws. It opines that stakeholders must commit themselves to the task of conducting free and fair elections if the Nigerian fledgling democracy will be consolidated.
The paper examines the nature of local government autonomy of Brazil and Nigeria and the reasons for the failure of local government autonomy in these countries. Study adopted secondary source of data. The paper revealed that the two countries exhibit divergence in the manner of constitutionalizing, which also provides difference in degree of autonomy enjoyed by the local government-where the constitution provides powers and rights of local government directly or whether it seeks to achieve these through the laws of other governmental levels. In Nigeria the structure has not lifted the local government beyond an embedded system in a dual federal structure in which the states merely deal with local governments as appendages rather than as separate tier of government. In Brazil, the structure provides relative political and fiscal autonomy, but also inhibits smooth fiscal control by federal government that makes constitutional changes more frequent. While Brazilian Municipalities enjoy a higher degree of political autonomy, it is found that the constitutional provisions in Nigeria, encourages and empowers the states and federal government to have control over the finance of local governments. This development has brought to the fore the question of local government autonomy in Nigeria. Although, in both experience, there are no complete or absolute autonomy because their greater sources of revenue are derived from the state and central governments. The paper therefore recommends constitutional review of both countries to strengthen and guarantees the power and jurisdiction of the local government in term of source of revenue for sustainability of their autonomy.
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