The Judicial Commission of Inquiry on the activities of the seventeen local government councils in Enugu State from January 1999 to 31st December, 2007 has said that over eleven billion naira (N11,901,545,490.00) of allocations to local government councils in the state within the period remain unaccounted for. The Chairman of the seven member commission; Hon. Justice Anthony Onovo, who announced this while presenting the report of the commission to the state governor Mr. Sullivan Chime at the government House Enugu said it was the recommendation of the commission that the sum be recovered from the people responsible. Hon. Justice Onovo explained that the commission went through the cash books and payment vouchers provided by the 17 local governments and the 39 development centers and scrutinized a total of 50,094 payment vouchers of the local governments from the year 2006 and also inspected and verified projects executed. He however pointed out that the commission was unable to receive any single document relating to allocation of revenue to the local government in the state out of the federation account for any part of the period under review from any officer past or present in the state. According to him, up till the point of submitting the reports, treasurers that served in four development centres, Nsukka East, Ezeagu North, South, and West have not fully submitted their cash books and payment vouchers as demanded by the commission at its inauguration. Hon. Justice Onovo observed that the total amount received by the local government is over seventy nine billion naira (N79,442,748,374.49) made up of over seven billion naira (N7,759,582,888.37) direct payment to the council and over seventy one billion naira (N71,683,163,165,483.12) allocation paid to the council through the ministry of finance. According to the report while the 17 LGA received the sum of over seven billion naira (N7,759,582,888.37) from June 1999 to April 2002 by direct allocation the sum of over thirty-eight billion naira (N38,898,617,109.41) was through the ministry of finance for the same period. Justice Onovo said from investigation they could found no explanation for the where about of the sum of over three billion naira (N3,076,429,603.32) and also that allocation to the local government were usually not in full because they were used for the state for purpose other than those authorized and could not find explanation for the sum of N3,423,475,356.84) transferred out of JAAC account into various state government account. The commission also noticed a lot of impurity in the past with tales of missing public documents some of which were allegedly burnt and beyond recovery. It therefore further recommended the recovery of COT from the Banks in view of a central bank circular on it and recovering of over seven billion naira (N777,396,336.52) N3, 423,475,356.84; N3,076,429,603.32 from the former accountant general who refused to give any explanation for those transfers and non appearance of the funds in JAAC Account. It also recommended greater effort and accountability in revenue generation in the local government administration in the state, recovering of over payment of security vote made to council chairmen for a period of between 2006 – 2007, and recovering of the sum of N232,602,437.70 from treasurers of eleven local governments that failed to post the money paid to the council into their main cash books. The commission blamed the local government service commission and ministry of local government in the state for failure to discharge their statutory responsibilities on issues of guidelines and monitoring of the activities of the council and recommended that local governments should on monthly bases prepare bank reconciliation statement and submit to the commission before receiving the next allocation. The commission recommended that JAAC account should be audited annually by the auditor general of local government, the reconstitution of JAAC members, more training programme for local government staff, use of date capturing machines for personnel audit of the local government and verification of claims of debts owed individuals by the local government among others. According to Hon. Justice Onovo the commission’s report is in four volumes, the main report, graphic details and images of atrocities committed in the local government including town engineers turned contractors, use of Fictious receipts, over pricing of contract and outright embezzlement of funds, and payments made for non existent jobs purported to have been done. Other volumes contained proceedings of the commission at both the private and public hearing, appendices for facts and figures, memoranda, date and other communication received and relevant payment vouchers. Justice Onovo thanked governor Chime for the opportunity given them to serve the state and expressed the hope that their findings and recommendation would help the governor in his zero tolerance for corruption and guide the future conduct of hose in charge of government at the local government level and at other levels of government and spheres of public life. Receiving the report, Governor Chime thanked them for a job well done despite odds and challenges they encountered and said, “from the survey, it is obvious that you did a detailed insight in the activities of the local government.” The Governor therefore assured them that the report will be studied in details and take appropriate steps to implementing the recommendations adding that the local government will not be the same in the state by the time he leaves office. The commission was inaugurated on 15th day of April 2008 with Hon. Justice A. O. Onovo as chairman. Others are Chief Laz Ugwu, Chief Nicholas Ojike, Igwe Chris Ngene, Mrs. Josephine Onaga, Chief Gilbert Obu and Mr. Henry Nwatu as Secretary.