Local governments constitute the closest tier of government to the people and play a critical role in
grassroots development, service delivery, and local economic growth. However, persistent challenges
relating to weak financial leadership, inefficient resource utilization, low internally generated revenue,
weak internal controls, and limited strategic planning capacity continue to undermine the
effectiveness of local government administration in Nigeria.
In the face of ongoing public sector reforms, fiscal decentralization initiatives, and increasing
demands for transparency, accountability, and value for money, there is a compelling need to
redefine the financial leadership and management architecture at the grassroots. This redefinition
goes beyond routine accounting and compliance - it requires a shift towards strategic financial
leadership that integrates planning, budgeting, revenue generation, risk management, performance
monitoring, and ethical governance into a coherent and responsive management framework.
Central to this transformation is the role of senior career officials of the Unified Local Government
Service - particularly Heads of Personnel Management (HPMs), Treasurers, Cashiers, Finance Officers,
and Heads of Departments - who serve as custodians of institutional memory and drivers of
continuity in local government administration. Their ability to provide strategic direction, enforce
financial discipline, manage resources prudently, and adapt to emerging tools and reforms is critical
to strengthening local government performance and public trust.
The concept of “emerging toolkits” reflects the growing availability of modern approaches and
instruments for public financial management, including results-based budgeting, medium-term
planning frameworks, improved revenue administration models, financial management information
systems (FMIS), procurement and internal control systems, financial risk management techniques,
and data-driven decision-making tools. When properly deployed, these toolkits can significantly
enhance efficiency, transparency, accountability, and service delivery outcomes at the local
government level.
This workshop by Gere Consulting Associates Limited is therefore conceived as a strategic capacitybuilding
intervention aimed at equipping local government officers with the knowledge, skills, and
practical tools required to modernize financial leadership and management practices. By
contextualizing global and national best practices within the realities of Nigerian local governments,
the programme seeks to strengthen institutional capacity, promote ethical and accountable financial
governance, and support the effective administration of local governments as engines of grassroots
development.