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TEAM WORK, INTERNAL CONTROLS, FINANCIAL ACCOUNTABILITY AND SERVICE DELIVERY IN NIGERIA’S LOCAL GOVERNMENT SECTOR  A CASE OF MIDWESTERN DISTRICTS OF NIGERIA 

ABSTRACT

The study examined the relationship between team work, internal controls, financial  accountability and service delivery in Nigeria’s local government sector. The study was  encouraged by rampant lack of financial accountability, weak internal control and selfish  interests that have led to poor service delivery in the local government sector. 

A quantitative cross sectional survey design was adopted to collect data from a sample of 235  respondents out of five districts of mid western Nigeria. Questionnaires were the instrument for  data collection and statistical package for social sciences (SPSS) was used for data analysis. 

The findings of the study showed that there is significant positive relationship between the four  variables (team work, internal control, financial accountability and service delivery) this ensures  sound financial management which leads to attainment of set goals. The study further revealed  that internal control and financial accountability were significant predictors of service delivery.  This aids local government to operate smoothly and achieve value for money results. 

The researcher therefore recommends that local government authorities should improve on  internal control system so as to enhance financial accountability for effective service delivery.  This will improve on work relations while at the same time minimizing wastage of resources  thus improving on general service delivery of the districts in Nigeria. 

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