This paper aims to design a modified model for efficient and effective service delivery by governments' ministries, departments and agencies (MDAs). There are several existing models on service delivery, but it is noted that those models emphasized more on the estimates voted for social/welfare services and the outcomes of services provided by MDAs. Other variables such as managerial accountability and leadership quality are less emphasized. This paper therefore designs a modified model that integrates funding/management of resources, managerial accountability and leadership quality cum structure in order to ensure adequate, efficient and effective service delivery by MDAs of various governments. There seems to be a strong relationship between these variables in respect of service delivery. Lastly, the paper is conceptual in nature, which gives room for critique by practioners, researchers, scholars and public administrators in lieu of service delivery.

The paper aims to look at the transferring of authorities, resources and responsibilities from one tier of government (central government) to other tiers of government (state and local governments) in order to deliver efficient and effective welfare service. This transfer serves two basic purposes, namely accountability for resource management and effective welfare service delivery. This can only be possible if the system of co-responsibility between institutions of governance at the central, states and local governments is decentralized effectively. Similarly, the paper intends to critically examine local governments" budget and budgeting system in order to deliver primary education and healthcare service to the public. Therefore, the paper studies the main source of revenue of local governments, and determines how the resources are utilized in providing primary education and healthcare services. The study designs information data sheet to elicit information from at least four local governments in Nigeria. Statutory allocation disbursed to four local governments under consideration for the fiscal year 2008 is considered. Approved annual budget of the local governments is analyzed to determine the differential (%) in terms of what is budgeted and what is the budget outcomes. The findings reveal average differential of 65.78% between approved and actual estimates for primary education, and 37.57% for primary healthcare service in the local government under consideration. This shows that local governments under consideration are not delivering primary education and healthcare services optimally.

The raison d'etre of a local government is to collect its revenue efficiently and to use that revenue to provide infrastructural development for its tax payers. Local government as the third tier of government cannot, therefore be ideal from the financial view lens if it collects its revenue in a slipshod manner and devotes a large percentage of it to the maintenance of a top-heavy administrative setup , with a relatively small proportion of the revenue left for the provision of infrastructural development which are of direct benefits to the local inhabitants. The purpose of this paper is to critically examine local government accountability in respect of budget and budgeting system in order to improve sustainable development at the local level. The paper tries to study the main source of revenue of local governments in Nigeria, and determine how the resources are utilized to deliver infrastructural development to the people. Also, information on budget and budgeting of Irepo local government is analyzed in the study. There are 774 local governments in Nigeria. This research study covers 33 local governments in terms of disbursement of statutory allocation, and Irepo local government in terms of budget and budgeting analysis. As far back as 1999, the Nigerian local governments are being given enough by the Federal Government in order to provide infrastructural development to the citizens in the local area, but it seems the said public revenue are being mismanaged by political leaders and local governments' officials in Nigeria. The findings of this paper revealed that < 5% of the statutory allocation accrued to the local governments under consideration is being expended on infrastructural development, while > 10% is used for personnel expenditure as the cost of delivering infrastructural development by local governments in Nigeria. So, further researches can still be carried out on fiscal planning by local governments for sustainable development in the remaining local governments in Nigeria. This paper therefore recommended that the policy/decision-makers should make use of the findings of this study to help inform future decisions on fiscal planning in the local government administration in order to bring about sustainable development to the rural dwellers in the local governments. It is found that there is need for proactive measure for fiscal planning in order to sustain infrastructural development in the local government administration. Also found, is that local governments need to put in place a good fiscal planning that will sustain development at the local level.

No abstract

Buku ini meneliti semua aspek tentang tatatertib di tempat kerja.Bermula dengan perbincangan mengenai konsep asas tatatertib yang menyoroti beberapa istilah penting seperti tatatertib, kawalan tatatertib, peraturan, kesalahan, hukuman, prosedur dan rayuan.Istilah-istilah ini dikupas dengan penerangan berserta dengan keterangan semasa.Buku ini turut meneliti beberapa konsep utama berkait rapat dengan aplikasi tatatertib di tempat kerja.Model progresif tatatertib yang dipakai oleh sektor awam hari ini diberi kupasan di awal buku ini.Konsep lain seperti konsep keadilan asasi, konsep hak penjawat awam mendapat remedi dan doktrin pemaafan diolah dengan aplikasi kes tatatertib dan diberi penumpuan dalam buku ini bertujuan untuk memaparkan realiti yang berlaku di tempat kerja.Buku ini turut membincangkan kelemahan yang terdapat dalam sistem tatatertib hari ini.Faktor sistem dalam kawalan tatatertib dan modal insan khususnya pihak urus setia yang mengurus prosedur tatatertib yang mengendalikan kes tatatertib majikan dan pekerja diberikan perhatian dalam buku ini. Buku ini amat menarik kerana dipaparkan kes-kes tatatertib yang dibawa ke mahkamah untuk memperlihatkan kepada kita kelemahan sistem dan kelemahan majikan mengambil keputusan dan tindakan.Buku ini membantu pembaca mengetahui tentang peraturan kesalahan, hukuman, prosedur dan rayuan yang bersabit dengan tatatertib di tempat kerja.Turut dibincangkan ialah kesilapan lazim yang dibuat oleh pihak urus setia, majikan dan kakitangan sehingga menyebabkan kes-kes tatatertib itu berlanjutan dalam tempoh yang lama sehingga merugikan pihak majikan.Buku ini harus dibaca oleh semua penjawat awam tidak kira kakitangan bawahan atau atasan.Kefahaman tentang tatatertib kesalahan, hukuman, prosedur dan rayuan akan membantu kakitangan bekerja dengan lebih baik.Bagi ketua jabatan, buku ini dapat membantu dalam memperbaiki tatacara mengurus tindakan tatatertib dengan lebih baik dan berkesan.Setelah pertuduhan dikeluarkan, perbicaraan dijalankan dan hukuman dijatuhkan, apakah hak-hak yang ada pada kakitangan selepas itu? Maka, buku ini menghuraikan hak dan proses bagi membolehkan pekerja mengemukakan rayuan kepada institusi rayuan tatatertib bagi mengubah hukuman yang telah diterima.