The Due Process and Management of Public Funds in Nigeria
Chapter One
OBJECTIVES OF THE STUDY
The following are the objectives which this research work aims to achieve;
To find out if accountability and transparency have been upheld to check the circumvention of due process in financial and non-financial activities of the local government council in Nigeria.
To determine if due process has always been followed in the management of public funds in the local government.
To determine if the inhabitants of local government councils have benefited from the proceeds of accountability and transparency through the improvement of social amenities.
To establish whether the accountability and transparency have affected the financial behavioral attitudes of council staff in Nigeria.
CHAPTER TWO
REVIEW OF RELATED LITERATURE
DUE PROCESS
Due process is a fundamental principle of law that ensures fair treatment through the normal judicial and administrative procedures, especially as a safeguard of individual rights. Originating from constitutional and administrative law, the principle requires governments and institutions to follow legal procedures that are transparent, consistent, and just, before depriving an individual of life, liberty, or property.
In the context of governance and public sector accountability, due process refers to adherence to established rules and regulations in executing governmental functions, particularly in areas like procurement, justice administration, and employment. In Nigeria, due process has gained prominence through reforms aimed at curbing corruption and enhancing transparency in public finance management. The establishment of the Bureau of Public Procurement (BPP) and the implementation of the Public Procurement Act of 2007 are pivotal in institutionalizing due process in public procurement (Okeke et al., 2021).
According to Nwaorgu and Uche (2022), due process serves as the bedrock for promoting accountability, minimizing arbitrariness, and protecting citizens against administrative abuses. They highlight that public procurement reforms rooted in due process have reduced contract inflation and improved service delivery in Nigeria. Similarly, Aliyu and Lawal (2023) assert that strict adherence to due process in public finance has significantly enhanced public trust and fiscal discipline in recent years.
However, the effectiveness of due process depends on the presence of political will, institutional independence, and judicial oversight. Ojo and Adeyemi (2020) argue that while Nigeria has adopted legal instruments to enforce due process, challenges such as political interference and bureaucratic corruption often undermine its full implementation.
MANAGEMENT OF PUBLIC FUND
The management of public funds refers to the processes, principles, and institutions involved in the planning, allocation, utilization, monitoring, and control of financial resources generated or received by the government for the purpose of delivering public goods and services. Effective public fund management is fundamental to good governance, economic growth, and public accountability (Okon & Udo, 2022).
Public fund management typically includes budget preparation, public expenditure control, procurement processes, revenue collection, and financial reporting. In Nigeria and other developing economies, challenges such as corruption, misappropriation, lack of transparency, and weak institutional frameworks have continued to undermine the efficient use of public funds (Adeola & Olayemi, 2021). These challenges often result in poor infrastructure, low-quality public services, and reduced trust in government.
Recent reforms have focused on strengthening fiscal discipline and transparency through tools like the Treasury Single Account (TSA), Integrated Payroll and Personnel Information System (IPPIS), and Government Integrated Financial Management Information System (GIFMIS). According to Bassey and Chukwuemeka (2023), the TSA has significantly improved the oversight of public revenues by consolidating government accounts, thereby reducing leakages and enhancing cash management.
Moreover, Adebayo et al. (2021) assert that transparent budgeting and participatory financial planning have been shown to improve the efficiency and equity of public fund allocation, particularly at the local government level. In their study of subnational governments in Nigeria, they found a positive correlation between public participation in budgeting and reduced incidence of fund diversion.
CHAPTER THREE
RESEARCH METHODOLOGY
Research Design
This study adopted a descriptive survey research design. This design is appropriate as it enables the researcher to obtain data from respondents through structured questionnaires in order to assess the extent to which due process has been implemented and how accountability and transparency affect the financial and non-financial activities in local government councils, with particular reference to Agege Local Government Area of Lagos State.
Population of the Study
The population of this study consisted of all staff members working in the finance, procurement, and administrative departments of Agege Local Government Council, Lagos State. According to internal staff records (2024), the council comprises approximately 150 relevant administrative staff involved in financial decision-making and public fund management.
CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND INTERPRETATION
Introduction
This chapter presents the analysis and interpretation of data collected from the administration of questionnaires to staff of Agege Local Government Area. The purpose is to examine the implementation of due process and the role of accountability and transparency in managing public funds. A total of 109 questionnaires were distributed, and 102 were returned and found usable, representing a 93.6% response rate.
The data were analyzed using descriptive statistics (frequencies, percentages, and means) and inferential statistics (Chi-Square and Spearman Rank Correlation) to test the research questions.
CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATIONS
Summary of Findings
This study examined the extent to which due process is followed and how accountability and transparency influence the management of public funds in Agege Local Government Area of Lagos State. The research focused on two central questions:
The degree to which accountability and transparency help curb the circumvention of due process.
Whether due process is adhered to in managing public funds within the local government. Primary data were gathered using a structured questionnaire, and analysis was done using Spearman Rank Correlation and Chi-Square statistical tools.
The major findings are summarized as follows:
Accountability and Transparency: The results indicated a significant positive relationship between transparency/accountability mechanisms and the reduction of due process circumvention. Departments with routine audits, public disclosures, and clear administrative oversight were less prone to irregularities.
Several institutional and human factors such as political interference, poor monitoring, inadequate training, and weak sanctions were cited as challenges to effective due process implementation.
Conclusion
The study concludes that due process mechanisms, when effectively implemented and complemented by a strong culture of accountability and transparency, play a critical role in enhancing the management of public funds. In Agege Local Government Area, while structures exist, their effectiveness is limited by non-compliance, weak enforcement, and institutional lapses. This suggests that policy reform must go beyond documentation and focus on practical enforcement, staff capacity building, and independent oversight.
Recommendations
Based on the findings and conclusions drawn, the following recommendations are made:
Local governments should enhance internal control mechanisms, including audit committees and monitoring units, to enforce due process and ensure adherence to financial regulations.
Regular training workshops should be conducted for council staff on public procurement, financial management, and ethical practices to reinforce compliance.
Local government councils should publish detailed and timely financial reports to encourage public scrutiny and community engagement in governance.
Government should implement strict penalties for those found violating due process, regardless of rank or political affiliation, to deter misconduct.
Involving local community members in budget formulation and project monitoring can foster a culture of accountability and increase pressure on officials to follow due process.
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