AN APPRAISAL OF ACCOUNTABILITY AND TRANSPARENCY OF FINANCIAL MANAGEMENT IN NIGERIAN LOCAL GOVERNMENT: A CASE STUDY OF GWALE LOCAL GOVERNMENT

This study examined accountability and transparency in the financial management of Nigerian local governments, using Gwale Local Government Area of Kano State as a case study. The objectives of the study were to assess the extent of accountability and transparency in financial management practices, examine factors affecting effective financial management, and determine the impact of accountability and transparency on public trust and service delivery in Gwale Local Government. The study adopted a descriptive survey research design. Primary data were collected through structured questionnaires administered to staff and relevant stakeholders of Gwale Local Government. A total of eighty (80) questionnaires were distributed and successfully retrieved. Data collected were analyzed using simple percentages and presented in bar charts. The findings revealed that Gwale Local Government generally adheres to proper budgeting procedures, maintains financial records, and submits financial reports regularly. The study also found that accountability and transparency help reduce corruption, improve public trust, enhance service delivery, and promote responsible leadership. However, challenges such as political interference, poor record keeping, weak monitoring systems, limited public access to financial information, and inadequate staff capacity were identified as major constraints to effective financial management. The study concludes that while accountability and transparency mechanisms exist in Gwale Local Government, their effectiveness can be improved. It therefore recommends the adoption of digital record-keeping systems, regular training of financial officers, strengthened monitoring and anti corruption measures, improved public disclosure of financial information, and reduced political interference in financial administration to enhance accountability and transparency in Nigerian local governments.