International Journal of Scientific and Research Publications, Volume 8, Issue 11, November 2018 311 ISSN 2250-3153 http://dx.doi.org/10.29322/IJSRP.8.11.2018.p8336 www.ijsrp.org Intergovernmental Fiscal Relations and Service Delivery in Awka-North Local Government Area of Anambra State. Ogu Ogechukwu Amina * , Agu, Emeka Raphael ** and Ogbu, Ugonna Chris. *** *&** Department of Public Administration, Nnamdi Azikiwe University, Awka, Nigeria. ***Student Affairs Unit, Federal Polytechnic Oko, Nigeria. *Corresponding Author: Agu, Emeka Raphael. Email: zicodelopez@gmail.com DOI: 10.29322/IJSRP.8.11.2018.p8336 http://dx.doi.org/10.29322/IJSRP.8.11.2018.p8336 Abstract This study examined intergovernmental fiscal relations and service delivery in Awka North Local Government Area of Anambra State. Descriptive survey design was used for the study. The 407 staff of Awka North Local Government Area constituted the population size and the statistical tool of Taro Yamani was used to obtain a sample of 201. A 24- item questionnaire was used for data collection; tables and simple percentage were used for data presentation and the Chi-square was used for data analysis. Among the findings are that; the revenue sharing formula of the Federation is inadequate to the Area council under study for achieving effective service delivery in the provision of local needs; the State Joint Local Government Account has hindered smooth intergovernmental relations between the council under study and other levels of government; and the inadequate revenue powers of the Council under study have affected its fiscal relations with the higher government and the provision of local services. Among the recommendations was that; the local government share from the Federation Account should be increased in order to enable the local governments in Nigeria to effectively carry out the programmes and projects that will improve the socio-economic well-being of the people; and the State Joint Local Government Account should be abolished as it is not a veritable financial accounting control over the finances of the local government areas in Nigeria. Keywords: Intergovernmental fiscal, State Joint Local Government Account, fiscal sharing formula and service delivery. INTRODUCTION Background of the Study Intergovernmental fiscal relations are critical issues in any country that operates a democratic federalism, especially Nigeria. Fundamentally, the Nigerian Fiscal Federalism has been bedeviled to the extent that it is100% scholarly correct to assert that one of the most protracted and controversial debate in Nigerian economy is the way government revenue is shared among the component tiers of government in the country (Uche and Uche, 2004). This debate has its foundation in the chequered history and evolution of Nigerian federalism. However, the attempts to tackle this situation have engaged several commissions, committees, degrees, Supreme Court rulings and constitutional amendment (Sam, Eme and Emeh, 2012). The evolution of fiscal federalism in Nigeria can be properly situated within the different political and constitutional, social, cultural and economic developments which have in turn influenced the nature and character as well as the pattern of intergovernmental relations in Nigeria before and after independence (Oluwole, 2013). The pattern of intergovernmental relations in Nigeria from the colonial, through the first republic, the military era and the current civil rule differs fundamentally, essentially because of the various systems of government and power relations between the central and the component units (Nwekeaku, 2007). Under the colonial era, intergovernmental relations were likened to that of principal agent. The colonial government was the principal partner, and determined the existence, structure, functions and financing of local governments or local authorities. The relationship did not change in the first republic as the regional governments immediately transformed into principal partner, which determined the existence, size, structure, functions and financing of local authorities. The military intervention did not change this principal/agent relationship between the local government and the state and federal government. Despite the provisions of the 1976 local government reforms to make local government financially autonomous, the state government marshaled new ways of controlling then. However, the introduction of the 1979 federal constitutions