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Administrative Structures for Accountabilityin Colonial Nigeria: A Review of their Impact on Fiscal Prudence, 1950–1960

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Ogunyemi A. O.

West Bohemian Historical Review

2019

vol. 9

issue 2

191-214

This study presents an aspect of the history of Nigeria’s public finance during the colonial period showing how public institutions created for the administrations of the country’s finances either helped to curtail or failed to arrest corrupt practices from 1950–1960. The study argues that the issue of graft in government and by public officials which is prevalent in contemporary Nigeria was not a rarity in the colonial period and that at least, on the problems of theft of public revenues and the failure to observe the rules of accountability in public expenditure matters, cases of indictment of colonial officials were rife in the decolonisation period. The study therefore discusses how the problems of corruption and the refusal to observe the due processes of financial accountability were managed by the institutions established to ensure that they were either obliterated or reduced to the barest minimum in colonial Nigeria. The study concludes that although those institutions succeeded in reporting many cases and acts of corruption including even miscellaneous but nonetheless improper dealings with Nigerian finances, they failed either to prevent them or took very lame steps to ensure that indicted officials were sanctioned appropriately for such acts.

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1 West Bohemian Historical Review

1 Ogunyemi A. O.

1 2019

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Administrative Structures for Accountabilityin Colonial Nigeria: A Review of their Impact on Fiscal Prudence, 1950–1960