Akwuaka, J. E. “Intergovernmental Fiscal Relations and Service Deliver in Ebonyi State Local Government System in Nigeria, 2005 - 2018”. Review of Public Administration and Management, vol. 12, no. 1, June 2023, pp. 85-90, https://j.arabianjbmr.com/index.php/ropam/article/view/1180.