Introduction
Good governance in the form of greater accountability and transparency at the local government level has been in the spotlight in recent years. Local government has been identified as a potential institution to assist central government in driving development,especially in small developing countries. The call for sound governance practices as the local level is therefore warranted for a number of reasons. in particular, decentralization of authority and the transfer of public resources from the central government to local authorities require proper reporting relationships and transparent decision-making.