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