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[Esmail, T.][Manning, N.][Orac, J.][Schechter, G.]

Esmail, T., N. Manning, J. Orac and G. Schechter (2004). 'Bottom-up administrative reform: Designing indicators for a Local Governance Scorecard in Nigeria'. Africa Region Working Paper Series no. 68. Washington, DC: World Bank.

• State governance environment for the local government authority (LGA)
  1. Effective legal framework
  2. Agreement on inter-governmental revenue (State and LGA; also relevant for federal government)
  3. Autonomy
  4. Relationship with state Minitry of Local Governmant Affairs or equivalent (State and LGA)
• Budget of formulation, execution and reporting
  1. Formal and comprehensive budget
  2. Effective project prioritisation
  3. Effective revenue collection of both taxes and user fees
  4. Appropriate flexibility in budget allocations
  5. Effective accounting and auditing
  6. Sound financial management practices
• Participation and Planning
  1. Consultation, responsiveness and redress vis-a-vis communities
  2. Effective LGA Council
• Project implementation capacity
  1. Community participation in project implementation
  2. Involvement of community-based organisations and non-governmental organisations
  3. Transparent and open procurement
  4. Active monitoring and evaluation of projects
  5. Hiring of community members
  6. Appropriate staffing levels
• Financial management; Budget formulation, execution and reporting
  1. Effective accounting and response to audits
  2. Sound financial management practices
  3. Transparent and open procurement
  4. Formal and comprehensive budget (Sound and robust budget process)
  5. Consultation, responsiveness and redress vis-a-vis communities
• Outreach to communities
  1. Effective LGA Council
• Implementation of projects to benefit communities
  1. Community participation in project implementation