Abstract

This paper examines the concept of accountability and transparency in the third tier of government as a tool for enhancing better work environment. The result of a survey by Afro-barometer shows that, the practice of accountability and transparency appears not to be deep-rooted in Nigeria local government system as evidenced from the respondents. Apart from a strong advocacy for the institutionalization of the culture of accountability and transparency into the local government system, the paper suggests campaigns by anti-corruption agencies for entrenchment of accountability and transparency in the local government system and an urgent need to increase the local government allocation through additional resources transfers as an incentive to improve performance.