Organ/structure | Functions | Statutory Provision |
Local Government Finance Commission (LGFC) | Advising to the president on: ‒ Potential revenue sources for local governments; matters of revenue distribution between central government and local government; ‒ Equalisation and conditional grants for each local government Advising local governments on appropriate tax levels levied by local governments Dealing with disputes of local governments over financial matters in liaison with the Minister responsible for finance | LGA Section 74 & 76 |
Revenue and accounting regulations | Specifies local government taxes, rates and central government grants and other revenue sources given in the Fifth schedule of the Act Gives Ministerial powers to make financial and accounting regulations prescribing financial and accountability measures for local government compliance Surcharge for any councillor or local government staff responsible for loss of money | LGA Section 78 |
Central government | Provides conditional, unconditional and equalisation grants to local government | LGA Section 83 |
Local governments | Powers to borrow, accept or use grants or assistance | LGA Section 84 |
Auditor General | Audit local government accounts and report to parliament, minister for Finance, Minister for local governments, the respective local government, Local government Finance commission, Inspector general of government, Resident district commissioner, local government Public Accounts committee | LGA Section 87 |
Local Government Public Accounts Committee | Examines the reports of Auditor General, Chief Internal Auditor, and any other reports of commissions of inquiry. Submits its reports to the LG council and to the Minister for Local government who lays the report before the parliament | LGA Section 88 |
Internal audit | Prepares quarterly audit reports for the council and giving a copy to Local Government Public Accounts committee | LGA Section 90 |