Interim Versus Elected Administration In Local Government Of South Eastern Nigeria: The Financial Management Performance Approach

Abstract

The study investigates, describes and compares the effect of interim versus and elected administration on the financial management performance of LG in south eastern Nigeria. Cross-sectional survey design was adopted. The researcher made use of secondary data, approved budget which is the official document of the respective local governments in south east Nigeria. The content analysis revealed that elected administration performed better than Interim administration in revenue generation. On average they performed 19.5% better. Enugu, Imo and Ebonyi reflect this improved revenue generating capacity of elected administration over interim administration, performing 5.5%, 13.9% and 19.5% better respectively. More so, elected administration performed better than Interim administration in capital expenditure. On average they performed 2.3% better. Enugu and Ebonyi reflect this higher capital expenditure of elected administration over interim administration, spending 41%, and 104.9% more respectively. Generally, the budget performance for the two administrations revenue and capital expenditure was significantly different, with elected administration performing 37% better when compared to interim administration. This survey provides empirical evidence on why Nigeria government should discontinue the practice of interim administration at the LG level.