Rivers State Local Government Laws and Financial Administration in Local Government Councils: Evidence from Emohua Local Government Area (2015–2019)

Financial administration is a critical component of public sector governance, particularly at the local government level where service delivery directly affects grassroots development. This study examines the relationship between Rivers State Local Government Laws and financial administration in Emohua Local Government Council between 2015 and 2019. Specifically, the research investigates how the provisions of the Rivers State Local Government Law No. 5 of 2018 influence financial management, service delivery, and the effective utilization of public funds within the council. The study adopts the efficiency theory as its analytical framework. A descriptive survey design was employed, with a population of 921 employees of Emohua Local Government Council. Using simple random sampling, a sample of 52 respondents was selected. Data were collected through structured questionnaires and analyzed using frequency tables, percentages, and chi-square statistical tests. The findings indicate that the Rivers State Local Government Law significantly influences financial administration in Emohua Local Government Council by promoting financial accountability, transparency, and improved management of public funds. However, challenges such as political interference, weak institutional autonomy, and limited professional capacity among financial personnel were identified as obstacles to efficient financial administration. The study concludes that effective adherence to financial regulations enhances service delivery and accountability in local government administration. It recommends stricter enforcement of financial laws, improved training for local government personnel, and greater institutional autonomy to strengthen financial governance at the grassroots level.