id	sid	tid	token	lemma	pos
asfbr-628	1	1	copyright	copyright	NOUN
asfbr-628	1	2	©	©	PROPN
asfbr-628	1	3	cc	cc	PROPN
asfbr-628	1	4	-	-	PUNCT
asfbr-628	1	5	by	by	ADP
asfbr-628	1	6	-	-	PUNCT
asfbr-628	1	7	nc	nc	PROPN
asfbr-628	1	8	2020	2020	NUM
asfbr-628	1	9	,	,	PUNCT
asfbr-628	1	10	cribfb	cribfb	VERB
asfbr-628	1	11	|	|	ADV
asfbr-628	1	12	asfbr	asfbr	VERB
asfbr-628	1	13	asian	asian	ADJ
asfbr-628	1	14	finance	finance	PROPN
asfbr-628	1	15	&	&	CCONJ
asfbr-628	1	16	banking	banking	PROPN
asfbr-628	1	17	review	review	PROPN
asfbr-628	1	18	;	;	PUNCT
asfbr-628	1	19	vol	vol	NOUN
asfbr-628	1	20	.	.	NOUN
asfbr-628	2	1	4	4	NUM
asfbr-628	2	2	,	,	PUNCT
asfbr-628	2	3	no	no	INTJ
asfbr-628	2	4	.	.	NOUN
asfbr-628	2	5	1	1	NUM
asfbr-628	2	6	;	;	PUNCT
asfbr-628	2	7	2020	2020	NUM
asfbr-628	2	8	issn	issn	VERB
asfbr-628	2	9	2576	2576	NUM
asfbr-628	2	10	-	-	SYM
asfbr-628	2	11	1161	1161	NUM
asfbr-628	2	12	e	e	NOUN
asfbr-628	2	13	-	-	NOUN
asfbr-628	2	14	issn	issn	PROPN
asfbr-628	2	15	2576	2576	NUM
asfbr-628	2	16	-	-	SYM
asfbr-628	2	17	1188	1188	NUM
asfbr-628	2	18	published	publish	VERB
asfbr-628	2	19	by	by	ADP
asfbr-628	2	20	centre	centre	NOUN
asfbr-628	2	21	for	for	ADP
asfbr-628	2	22	research	research	NOUN
asfbr-628	2	23	on	on	ADP
asfbr-628	2	24	islamic	islamic	ADJ
asfbr-628	2	25	banking	banking	PROPN
asfbr-628	2	26	&	&	CCONJ
asfbr-628	2	27	finance	finance	PROPN
asfbr-628	2	28	and	and	CCONJ
asfbr-628	2	29	business	business	NOUN
asfbr-628	2	30	,	,	PUNCT
asfbr-628	2	31	usa	usa	PROPN
asfbr-628	2	32	47	47	NUM
asfbr-628	2	33	embezzlement	embezzlement	NOUN
asfbr-628	2	34	and	and	CCONJ
asfbr-628	2	35	reckless	reckless	ADJ
asfbr-628	2	36	spending	spending	NOUN
asfbr-628	2	37	:	:	PUNCT
asfbr-628	2	38	a	a	DET
asfbr-628	2	39	bottleneck	bottleneck	NOUN
asfbr-628	2	40	for	for	ADP
asfbr-628	2	41	local	local	ADJ
asfbr-628	2	42	governments	government	NOUN
asfbr-628	2	43	’	’	PART
asfbr-628	2	44	revitalization	revitalization	NOUN
asfbr-628	2	45	and	and	CCONJ
asfbr-628	2	46	sustainable	sustainable	ADJ
asfbr-628	2	47	development	development	NOUN
asfbr-628	2	48	in	in	ADP
asfbr-628	2	49	nigeria	nigeria	PROPN
asfbr-628	2	50	shafi’u	shafi’u	NOUN
asfbr-628	2	51	abubakar	abubakar	PROPN
asfbr-628	2	52	kurfi	kurfi	VERB
asfbr-628	2	53	department	department	PROPN
asfbr-628	2	54	of	of	ADP
asfbr-628	2	55	accounting	accounting	PROPN
asfbr-628	2	56	umaru	umaru	PROPN
asfbr-628	2	57	musa	musa	PROPN
asfbr-628	2	58	yar’adua	yar’adua	PROPN
asfbr-628	2	59	university	university	PROPN
asfbr-628	2	60	,	,	PUNCT
asfbr-628	2	61	katsina	katsina	PROPN
asfbr-628	2	62	state	state	PROPN
asfbr-628	2	63	,	,	PUNCT
asfbr-628	2	64	nigeria	nigeria	PROPN
asfbr-628	2	65	e	e	NOUN
asfbr-628	2	66	-	-	NOUN
asfbr-628	2	67	mail	mail	NOUN
asfbr-628	2	68	:	:	PUNCT
asfbr-628	3	1	abubakarkurfishafiu@gmail.com	abubakarkurfishafiu@gmail.com	X
asfbr-628	3	2	moh’d	moh’d	NUM
asfbr-628	3	3	lawal	lawal	PROPN
asfbr-628	3	4	danrimi	danrimi	PROPN
asfbr-628	3	5	department	department	PROPN
asfbr-628	3	6	of	of	ADP
asfbr-628	3	7	accounting	accounting	PROPN
asfbr-628	3	8	umaru	umaru	PROPN
asfbr-628	3	9	musa	musa	PROPN
asfbr-628	3	10	yar’adua	yar’adua	PROPN
asfbr-628	3	11	university	university	PROPN
asfbr-628	3	12	,	,	PUNCT
asfbr-628	3	13	katsina	katsina	PROPN
asfbr-628	3	14	state	state	PROPN
asfbr-628	3	15	,	,	PUNCT
asfbr-628	3	16	nigeria	nigeria	PROPN
asfbr-628	3	17	abstract	abstract	PROPN
asfbr-628	3	18	nigeria	nigeria	PROPN
asfbr-628	3	19	operates	operate	VERB
asfbr-628	3	20	a	a	DET
asfbr-628	3	21	federal	federal	ADJ
asfbr-628	3	22	system	system	NOUN
asfbr-628	3	23	of	of	ADP
asfbr-628	3	24	government	government	NOUN
asfbr-628	3	25	and	and	CCONJ
asfbr-628	3	26	power	power	NOUN
asfbr-628	3	27	is	be	AUX
asfbr-628	3	28	allocated	allocate	VERB
asfbr-628	3	29	to	to	ADP
asfbr-628	3	30	federal	federal	ADJ
asfbr-628	3	31	,	,	PUNCT
asfbr-628	3	32	state	state	NOUN
asfbr-628	3	33	and	and	CCONJ
asfbr-628	3	34	local	local	ADJ
asfbr-628	3	35	governments	government	NOUN
asfbr-628	3	36	.	.	PUNCT
asfbr-628	4	1	a	a	DET
asfbr-628	4	2	collaborative	collaborative	ADJ
asfbr-628	4	3	effort	effort	NOUN
asfbr-628	4	4	was	be	AUX
asfbr-628	4	5	encouraged	encourage	VERB
asfbr-628	4	6	to	to	PART
asfbr-628	4	7	promote	promote	VERB
asfbr-628	4	8	socio	socio	VERB
asfbr-628	4	9	-	-	PUNCT
asfbr-628	4	10	economic	economic	ADJ
asfbr-628	4	11	development	development	NOUN
asfbr-628	4	12	.	.	PUNCT
asfbr-628	5	1	unfortunately	unfortunately	ADV
asfbr-628	5	2	,	,	PUNCT
asfbr-628	5	3	lack	lack	NOUN
asfbr-628	5	4	of	of	ADP
asfbr-628	5	5	diversification	diversification	NOUN
asfbr-628	5	6	of	of	ADP
asfbr-628	5	7	the	the	DET
asfbr-628	5	8	economy	economy	NOUN
asfbr-628	5	9	and	and	CCONJ
asfbr-628	5	10	over	over	ADP
asfbr-628	5	11	concentration	concentration	NOUN
asfbr-628	5	12	on	on	ADP
asfbr-628	5	13	crude	crude	ADJ
asfbr-628	5	14	oil	oil	NOUN
asfbr-628	5	15	,	,	PUNCT
asfbr-628	5	16	it	it	PRON
asfbr-628	5	17	now	now	ADV
asfbr-628	5	18	operates	operate	VERB
asfbr-628	5	19	a	a	DET
asfbr-628	5	20	monolithic	monolithic	ADJ
asfbr-628	5	21	economy	economy	NOUN
asfbr-628	5	22	.	.	PUNCT
asfbr-628	6	1	federal	federal	ADJ
asfbr-628	6	2	government	government	NOUN
asfbr-628	6	3	on	on	ADP
asfbr-628	6	4	monthly	monthly	ADJ
asfbr-628	6	5	basis	basis	NOUN
asfbr-628	6	6	share	share	NOUN
asfbr-628	6	7	the	the	DET
asfbr-628	6	8	proceed	proceed	NOUN
asfbr-628	6	9	to	to	ADP
asfbr-628	6	10	the	the	DET
asfbr-628	6	11	three	three	NUM
asfbr-628	6	12	levels	level	NOUN
asfbr-628	6	13	of	of	ADP
asfbr-628	6	14	government	government	NOUN
asfbr-628	6	15	but	but	CCONJ
asfbr-628	6	16	ironically	ironically	ADV
asfbr-628	6	17	,	,	PUNCT
asfbr-628	6	18	nothing	nothing	PRON
asfbr-628	6	19	significant	significant	ADJ
asfbr-628	6	20	is	be	AUX
asfbr-628	6	21	shown	show	VERB
asfbr-628	6	22	for	for	ADP
asfbr-628	6	23	the	the	DET
asfbr-628	6	24	huge	huge	ADJ
asfbr-628	6	25	allocations	allocation	NOUN
asfbr-628	6	26	due	due	ADP
asfbr-628	6	27	to	to	ADP
asfbr-628	6	28	uncontrollable	uncontrollable	ADJ
asfbr-628	6	29	embezzlement	embezzlement	NOUN
asfbr-628	6	30	and	and	CCONJ
asfbr-628	6	31	reckless	reckless	ADJ
asfbr-628	6	32	spending	spending	NOUN
asfbr-628	6	33	by	by	ADP
asfbr-628	6	34	public	public	ADJ
asfbr-628	6	35	servants	servant	NOUN
asfbr-628	6	36	more	more	ADV
asfbr-628	6	37	specifically	specifically	ADV
asfbr-628	6	38	local	local	ADJ
asfbr-628	6	39	authorities	authority	NOUN
asfbr-628	6	40	due	due	ADP
asfbr-628	6	41	to	to	ADP
asfbr-628	6	42	the	the	DET
asfbr-628	6	43	extreme	extreme	ADJ
asfbr-628	6	44	closeness	closeness	NOUN
asfbr-628	6	45	to	to	PART
asfbr-628	6	46	citizenry	citizenry	VERB
asfbr-628	6	47	.	.	PUNCT
asfbr-628	7	1	documentary	documentary	NOUN
asfbr-628	7	2	data	datum	NOUN
asfbr-628	7	3	were	be	AUX
asfbr-628	7	4	obtained	obtain	VERB
asfbr-628	7	5	from	from	ADP
asfbr-628	7	6	published	publish	VERB
asfbr-628	7	7	books	book	NOUN
asfbr-628	7	8	,	,	PUNCT
asfbr-628	7	9	reputable	reputable	ADJ
asfbr-628	7	10	journals	journal	NOUN
asfbr-628	7	11	,	,	PUNCT
asfbr-628	7	12	government	government	NOUN
asfbr-628	7	13	publications	publication	NOUN
asfbr-628	7	14	,	,	PUNCT
asfbr-628	7	15	magazines	magazine	NOUN
asfbr-628	7	16	,	,	PUNCT
asfbr-628	7	17	newspaper	newspaper	NOUN
asfbr-628	7	18	publications	publication	NOUN
asfbr-628	7	19	,	,	PUNCT
asfbr-628	7	20	internet	internet	NOUN
asfbr-628	7	21	sources	source	NOUN
asfbr-628	7	22	and	and	CCONJ
asfbr-628	7	23	personal	personal	ADJ
asfbr-628	7	24	observations	observation	NOUN
asfbr-628	7	25	in	in	ADP
asfbr-628	7	26	carrying	carry	VERB
asfbr-628	7	27	out	out	ADP
asfbr-628	7	28	this	this	DET
asfbr-628	7	29	study	study	NOUN
asfbr-628	7	30	.	.	PUNCT
asfbr-628	8	1	the	the	DET
asfbr-628	8	2	paper	paper	NOUN
asfbr-628	8	3	observed	observe	VERB
asfbr-628	8	4	that	that	SCONJ
asfbr-628	8	5	embezzlement	embezzlement	NOUN
asfbr-628	8	6	and	and	CCONJ
asfbr-628	8	7	reckless	reckless	ADJ
asfbr-628	8	8	spending	spending	NOUN
asfbr-628	8	9	is	be	AUX
asfbr-628	8	10	on	on	ADP
asfbr-628	8	11	the	the	DET
asfbr-628	8	12	increase	increase	NOUN
asfbr-628	8	13	in	in	ADP
asfbr-628	8	14	some	some	DET
asfbr-628	8	15	nigerian	nigerian	ADJ
asfbr-628	8	16	local	local	ADJ
asfbr-628	8	17	governments	government	NOUN
asfbr-628	8	18	and	and	CCONJ
asfbr-628	8	19	is	be	AUX
asfbr-628	8	20	manifested	manifest	VERB
asfbr-628	8	21	through	through	ADP
asfbr-628	8	22	the	the	DET
asfbr-628	8	23	state	state	NOUN
asfbr-628	8	24	joint	joint	ADJ
asfbr-628	8	25	local	local	ADJ
asfbr-628	8	26	government	government	NOUN
asfbr-628	8	27	account	account	NOUN
asfbr-628	8	28	,	,	PUNCT
asfbr-628	8	29	embezzlements	embezzlement	NOUN
asfbr-628	8	30	and	and	CCONJ
asfbr-628	8	31	reckless	reckless	ADJ
asfbr-628	8	32	spending	spending	NOUN
asfbr-628	8	33	by	by	ADP
asfbr-628	8	34	local	local	ADJ
asfbr-628	8	35	chairmen	chairman	NOUN
asfbr-628	8	36	,	,	PUNCT
asfbr-628	8	37	fake	fake	ADJ
asfbr-628	8	38	projects	project	NOUN
asfbr-628	8	39	,	,	PUNCT
asfbr-628	8	40	collusion	collusion	NOUN
asfbr-628	8	41	in	in	ADP
asfbr-628	8	42	the	the	DET
asfbr-628	8	43	transaction	transaction	NOUN
asfbr-628	8	44	of	of	ADP
asfbr-628	8	45	government	government	NOUN
asfbr-628	8	46	businesses	business	NOUN
asfbr-628	8	47	,	,	PUNCT
asfbr-628	8	48	ghost	ghost	NOUN
asfbr-628	8	49	workers	worker	NOUN
asfbr-628	8	50	,	,	PUNCT
asfbr-628	8	51	denial	denial	NOUN
asfbr-628	8	52	of	of	ADP
asfbr-628	8	53	statutory	statutory	ADJ
asfbr-628	8	54	functions	function	NOUN
asfbr-628	8	55	.	.	PUNCT
asfbr-628	9	1	the	the	DET
asfbr-628	9	2	paper	paper	NOUN
asfbr-628	9	3	concludes	conclude	VERB
asfbr-628	9	4	that	that	SCONJ
asfbr-628	9	5	local	local	ADJ
asfbr-628	9	6	government	government	NOUN
asfbr-628	9	7	is	be	AUX
asfbr-628	9	8	at	at	ADP
asfbr-628	9	9	the	the	DET
asfbr-628	9	10	verge	verge	NOUN
asfbr-628	9	11	of	of	ADP
asfbr-628	9	12	total	total	ADJ
asfbr-628	9	13	collapse	collapse	NOUN
asfbr-628	9	14	if	if	SCONJ
asfbr-628	9	15	adequate	adequate	ADJ
asfbr-628	9	16	measures	measure	NOUN
asfbr-628	9	17	were	be	AUX
asfbr-628	9	18	not	not	PART
asfbr-628	9	19	taken	take	VERB
asfbr-628	9	20	to	to	PART
asfbr-628	9	21	savage	savage	VERB
asfbr-628	9	22	the	the	DET
asfbr-628	9	23	situation	situation	NOUN
asfbr-628	9	24	.	.	PUNCT
asfbr-628	10	1	the	the	DET
asfbr-628	10	2	paper	paper	NOUN
asfbr-628	10	3	recommends	recommend	VERB
asfbr-628	10	4	that	that	SCONJ
asfbr-628	10	5	states	state	VERB
asfbr-628	10	6	joint	joint	ADJ
asfbr-628	10	7	accounts	account	NOUN
asfbr-628	10	8	should	should	AUX
asfbr-628	10	9	be	be	AUX
asfbr-628	10	10	scrap	scrap	NOUN
asfbr-628	10	11	for	for	ADP
asfbr-628	10	12	local	local	ADJ
asfbr-628	10	13	governments	government	NOUN
asfbr-628	10	14	have	have	VERB
asfbr-628	10	15	a	a	DET
asfbr-628	10	16	sustainable	sustainable	ADJ
asfbr-628	10	17	development	development	NOUN
asfbr-628	10	18	.	.	PUNCT
asfbr-628	11	1	keywords	keyword	NOUN
asfbr-628	11	2	:	:	PUNCT
asfbr-628	11	3	local	local	ADJ
asfbr-628	11	4	government	government	NOUN
asfbr-628	11	5	,	,	PUNCT
asfbr-628	11	6	embezzlement	embezzlement	NOUN
asfbr-628	11	7	,	,	PUNCT
asfbr-628	11	8	reckless	reckless	ADJ
asfbr-628	11	9	spending	spending	NOUN
asfbr-628	11	10	,	,	PUNCT
asfbr-628	11	11	sustainable	sustainable	ADJ
asfbr-628	11	12	development	development	NOUN
asfbr-628	11	13	.	.	PUNCT
asfbr-628	12	1	1	1	X
asfbr-628	12	2	.	.	X
asfbr-628	12	3	introduction	introduction	NOUN
asfbr-628	12	4	nigeria	nigeria	PROPN
asfbr-628	12	5	operates	operate	VERB
asfbr-628	12	6	a	a	DET
asfbr-628	12	7	federal	federal	ADJ
asfbr-628	12	8	system	system	NOUN
asfbr-628	12	9	of	of	ADP
asfbr-628	12	10	government	government	NOUN
asfbr-628	12	11	and	and	CCONJ
asfbr-628	12	12	powers	power	NOUN
asfbr-628	12	13	are	be	AUX
asfbr-628	12	14	shared	share	VERB
asfbr-628	12	15	among	among	ADP
asfbr-628	12	16	the	the	DET
asfbr-628	12	17	component	component	NOUN
asfbr-628	12	18	units	unit	NOUN
asfbr-628	12	19	.	.	PUNCT
asfbr-628	13	1	this	this	PRON
asfbr-628	13	2	is	be	AUX
asfbr-628	13	3	indicative	indicative	ADJ
asfbr-628	13	4	that	that	SCONJ
asfbr-628	13	5	local	local	ADJ
asfbr-628	13	6	government	government	NOUN
asfbr-628	13	7	is	be	AUX
asfbr-628	13	8	the	the	DET
asfbr-628	13	9	third	third	ADJ
asfbr-628	13	10	tier	tier	NOUN
asfbr-628	13	11	of	of	ADP
asfbr-628	13	12	government	government	NOUN
asfbr-628	13	13	and	and	CCONJ
asfbr-628	13	14	is	be	AUX
asfbr-628	13	15	expected	expect	VERB
asfbr-628	13	16	to	to	PART
asfbr-628	13	17	be	be	AUX
asfbr-628	13	18	autonomous	autonomous	ADJ
asfbr-628	13	19	in	in	ADP
asfbr-628	13	20	the	the	DET
asfbr-628	13	21	discharge	discharge	NOUN
asfbr-628	13	22	of	of	ADP
asfbr-628	13	23	its	its	PRON
asfbr-628	13	24	duties	duty	NOUN
asfbr-628	13	25	.	.	PUNCT
asfbr-628	14	1	this	this	PRON
asfbr-628	14	2	was	be	AUX
asfbr-628	14	3	the	the	DET
asfbr-628	14	4	essence	essence	NOUN
asfbr-628	14	5	of	of	ADP
asfbr-628	14	6	the	the	DET
asfbr-628	14	7	various	various	ADJ
asfbr-628	14	8	reforms	reform	NOUN
asfbr-628	14	9	at	at	ADP
asfbr-628	14	10	the	the	DET
asfbr-628	14	11	grassroots	grassroots	ADJ
asfbr-628	14	12	governance	governance	NOUN
asfbr-628	14	13	,	,	PUNCT
asfbr-628	14	14	especially	especially	ADV
asfbr-628	14	15	,	,	PUNCT
asfbr-628	14	16	the	the	DET
asfbr-628	14	17	1976	1976	NUM
asfbr-628	14	18	local	local	ADJ
asfbr-628	14	19	government	government	NOUN
asfbr-628	14	20	reform	reform	NOUN
asfbr-628	14	21	that	that	SCONJ
asfbr-628	14	22	among	among	ADP
asfbr-628	14	23	others	other	NOUN
asfbr-628	14	24	recognised	recognise	VERB
asfbr-628	14	25	the	the	DET
asfbr-628	14	26	council	council	NOUN
asfbr-628	14	27	as	as	ADP
asfbr-628	14	28	a	a	DET
asfbr-628	14	29	third	third	ADJ
asfbr-628	14	30	tier	tier	NOUN
asfbr-628	14	31	of	of	ADP
asfbr-628	14	32	government	government	NOUN
asfbr-628	14	33	and	and	CCONJ
asfbr-628	14	34	with	with	ADP
asfbr-628	14	35	powers	power	NOUN
asfbr-628	14	36	to	to	PART
asfbr-628	14	37	execute	execute	VERB
asfbr-628	14	38	certain	certain	ADJ
asfbr-628	14	39	functions	function	NOUN
asfbr-628	14	40	(	(	PUNCT
asfbr-628	14	41	nwaodike	nwaodike	ADJ
asfbr-628	14	42	,	,	PUNCT
asfbr-628	14	43	2016	2016	NUM
asfbr-628	14	44	)	)	PUNCT
asfbr-628	14	45	.	.	PUNCT
asfbr-628	15	1	however	however	ADV
asfbr-628	15	2	,	,	PUNCT
asfbr-628	15	3	after	after	ADP
asfbr-628	15	4	many	many	ADJ
asfbr-628	15	5	years	year	NOUN
asfbr-628	15	6	of	of	ADP
asfbr-628	15	7	experimenting	experiment	VERB
asfbr-628	15	8	with	with	ADP
asfbr-628	15	9	the	the	DET
asfbr-628	15	10	local	local	ADJ
asfbr-628	15	11	government	government	NOUN
asfbr-628	15	12	system	system	NOUN
asfbr-628	15	13	,	,	PUNCT
asfbr-628	15	14	scholars	scholar	NOUN
asfbr-628	15	15	have	have	AUX
asfbr-628	15	16	expressed	express	VERB
asfbr-628	15	17	concern	concern	NOUN
asfbr-628	15	18	over	over	ADP
asfbr-628	15	19	the	the	DET
asfbr-628	15	20	parlous	parlous	ADJ
asfbr-628	15	21	state	state	NOUN
asfbr-628	15	22	of	of	ADP
asfbr-628	15	23	local	local	ADJ
asfbr-628	15	24	councils	council	NOUN
asfbr-628	15	25	in	in	ADP
asfbr-628	15	26	nigeria	nigeria	PROPN
asfbr-628	15	27	and	and	CCONJ
asfbr-628	15	28	the	the	DET
asfbr-628	15	29	apparent	apparent	ADJ
asfbr-628	15	30	disconnect	disconnect	NOUN
asfbr-628	15	31	between	between	ADP
asfbr-628	15	32	it	it	PRON
asfbr-628	15	33	and	and	CCONJ
asfbr-628	15	34	the	the	DET
asfbr-628	15	35	lives	life	NOUN
asfbr-628	15	36	of	of	ADP
asfbr-628	15	37	the	the	DET
asfbr-628	15	38	people	people	NOUN
asfbr-628	15	39	.	.	PUNCT
asfbr-628	16	1	therefore	therefore	ADV
asfbr-628	16	2	,	,	PUNCT
asfbr-628	16	3	if	if	SCONJ
asfbr-628	16	4	anyone	anyone	PRON
asfbr-628	16	5	is	be	AUX
asfbr-628	16	6	to	to	PART
asfbr-628	16	7	examine	examine	VERB
asfbr-628	16	8	the	the	DET
asfbr-628	16	9	reasons	reason	NOUN
asfbr-628	16	10	for	for	ADP
asfbr-628	16	11	nigeria	nigeria	PROPN
asfbr-628	16	12	’s	’s	PART
asfbr-628	16	13	underdevelopment	underdevelopment	NOUN
asfbr-628	16	14	and	and	CCONJ
asfbr-628	16	15	the	the	DET
asfbr-628	16	16	state	state	NOUN
asfbr-628	16	17	of	of	ADP
asfbr-628	16	18	the	the	DET
asfbr-628	16	19	nation	nation	NOUN
asfbr-628	16	20	,	,	PUNCT
asfbr-628	16	21	one	one	PRON
asfbr-628	16	22	should	should	AUX
asfbr-628	16	23	visit	visit	VERB
asfbr-628	16	24	the	the	DET
asfbr-628	16	25	local	local	ADJ
asfbr-628	16	26	councils	council	NOUN
asfbr-628	16	27	(	(	PUNCT
asfbr-628	16	28	fatile	fatile	NOUN
asfbr-628	16	29	&	&	CCONJ
asfbr-628	16	30	okewale	okewale	PROPN
asfbr-628	16	31	,	,	PUNCT
asfbr-628	16	32	2014	2014	NUM
asfbr-628	16	33	)	)	PUNCT
asfbr-628	16	34	.	.	PUNCT
asfbr-628	17	1	consequently	consequently	ADV
asfbr-628	17	2	,	,	PUNCT
asfbr-628	17	3	the	the	DET
asfbr-628	17	4	councils	council	NOUN
asfbr-628	17	5	have	have	AUX
asfbr-628	17	6	failed	fail	VERB
asfbr-628	17	7	to	to	PART
asfbr-628	17	8	deliver	deliver	VERB
asfbr-628	17	9	in	in	ADP
asfbr-628	17	10	its	its	PRON
asfbr-628	17	11	responsibilities	responsibility	NOUN
asfbr-628	17	12	.	.	PUNCT
asfbr-628	18	1	this	this	DET
asfbr-628	18	2	non	non	ADJ
asfbr-628	18	3	-	-	NOUN
asfbr-628	18	4	performance	performance	NOUN
asfbr-628	18	5	can	can	AUX
asfbr-628	18	6	be	be	AUX
asfbr-628	18	7	traced	trace	VERB
asfbr-628	18	8	to	to	ADP
asfbr-628	18	9	many	many	ADJ
asfbr-628	18	10	factors	factor	NOUN
asfbr-628	18	11	such	such	ADJ
asfbr-628	18	12	as	as	ADP
asfbr-628	18	13	corrupt	corrupt	ADJ
asfbr-628	18	14	practices	practice	NOUN
asfbr-628	18	15	which	which	PRON
asfbr-628	18	16	include	include	VERB
asfbr-628	18	17	embezzlements	embezzlement	NOUN
asfbr-628	18	18	and	and	CCONJ
asfbr-628	18	19	reckless	reckless	ADJ
asfbr-628	18	20	of	of	ADP
asfbr-628	18	21	treasuries	treasury	NOUN
asfbr-628	18	22	,	,	PUNCT
asfbr-628	18	23	lack	lack	NOUN
asfbr-628	18	24	of	of	ADP
asfbr-628	18	25	local	local	ADJ
asfbr-628	18	26	autonomy	autonomy	NOUN
asfbr-628	18	27	,	,	PUNCT
asfbr-628	18	28	and	and	CCONJ
asfbr-628	18	29	lack	lack	NOUN
asfbr-628	18	30	of	of	ADP
asfbr-628	18	31	qualified	qualified	ADJ
asfbr-628	18	32	personnel	personnel	NOUN
asfbr-628	18	33	/	/	SYM
asfbr-628	18	34	manpower	manpower	NOUN
asfbr-628	18	35	among	among	ADP
asfbr-628	18	36	others	other	NOUN
asfbr-628	18	37	.	.	PUNCT
asfbr-628	19	1	recently	recently	ADV
asfbr-628	19	2	,	,	PUNCT
asfbr-628	19	3	there	there	PRON
asfbr-628	19	4	are	be	VERB
asfbr-628	19	5	so	so	ADV
asfbr-628	19	6	many	many	ADJ
asfbr-628	19	7	allegations	allegation	NOUN
asfbr-628	19	8	that	that	SCONJ
asfbr-628	19	9	state	state	NOUN
asfbr-628	19	10	governments	government	NOUN
asfbr-628	19	11	have	have	AUX
asfbr-628	19	12	consistently	consistently	ADV
asfbr-628	19	13	interfered	interfere	VERB
asfbr-628	19	14	on	on	ADP
asfbr-628	19	15	the	the	DET
asfbr-628	19	16	political	political	ADJ
asfbr-628	19	17	,	,	PUNCT
asfbr-628	19	18	financial	financial	ADJ
asfbr-628	19	19	and	and	CCONJ
asfbr-628	19	20	administrative	administrative	ADJ
asfbr-628	19	21	functions	function	NOUN
asfbr-628	19	22	of	of	ADP
asfbr-628	19	23	the	the	DET
asfbr-628	19	24	councils	council	NOUN
asfbr-628	19	25	and	and	CCONJ
asfbr-628	19	26	have	have	AUX
asfbr-628	19	27	created	create	VERB
asfbr-628	19	28	a	a	DET
asfbr-628	19	29	master	master	NOUN
asfbr-628	19	30	-	-	PUNCT
asfbr-628	19	31	servant	servant	NOUN
asfbr-628	19	32	relationship	relationship	NOUN
asfbr-628	19	33	between	between	ADP
asfbr-628	19	34	the	the	DET
asfbr-628	19	35	state	state	NOUN
asfbr-628	19	36	and	and	CCONJ
asfbr-628	19	37	the	the	DET
asfbr-628	19	38	local	local	ADJ
asfbr-628	19	39	government	government	NOUN
asfbr-628	19	40	which	which	PRON
asfbr-628	19	41	also	also	ADV
asfbr-628	19	42	lead	lead	VERB
asfbr-628	19	43	to	to	ADP
asfbr-628	19	44	embezzlements	embezzlement	NOUN
asfbr-628	19	45	and	and	CCONJ
asfbr-628	19	46	reckless	reckless	ADJ
asfbr-628	19	47	spending	spending	NOUN
asfbr-628	19	48	in	in	ADP
asfbr-628	19	49	local	local	ADJ
asfbr-628	19	50	governments	government	NOUN
asfbr-628	19	51	in	in	ADP
asfbr-628	19	52	nigeria	nigeria	PROPN
asfbr-628	19	53	(	(	PUNCT
asfbr-628	19	54	adeyemi	adeyemi	ADV
asfbr-628	19	55	,	,	PUNCT
asfbr-628	19	56	2012	2012	NUM
asfbr-628	19	57	)	)	PUNCT
asfbr-628	19	58	.	.	PUNCT
asfbr-628	20	1	local	local	ADJ
asfbr-628	20	2	government	government	NOUN
asfbr-628	20	3	system	system	NOUN
asfbr-628	20	4	in	in	ADP
asfbr-628	20	5	nigeria	nigeria	PROPN
asfbr-628	20	6	witnessed	witness	VERB
asfbr-628	20	7	abysmal	abysmal	ADJ
asfbr-628	20	8	failure	failure	NOUN
asfbr-628	20	9	.	.	PUNCT
asfbr-628	21	1	it	it	PRON
asfbr-628	21	2	is	be	AUX
asfbr-628	21	3	on	on	ADP
asfbr-628	21	4	record	record	NOUN
asfbr-628	21	5	that	that	SCONJ
asfbr-628	21	6	at	at	ADP
asfbr-628	21	7	no	no	DET
asfbr-628	21	8	time	time	NOUN
asfbr-628	21	9	in	in	ADP
asfbr-628	21	10	the	the	DET
asfbr-628	21	11	history	history	NOUN
asfbr-628	21	12	of	of	ADP
asfbr-628	21	13	the	the	DET
asfbr-628	21	14	country	country	NOUN
asfbr-628	21	15	has	have	AUX
asfbr-628	21	16	there	there	PRON
asfbr-628	21	17	been	be	AUX
asfbr-628	21	18	the	the	DET
asfbr-628	21	19	current	current	ADJ
asfbr-628	21	20	level	level	NOUN
asfbr-628	21	21	of	of	ADP
asfbr-628	21	22	funding	funding	NOUN
asfbr-628	21	23	accruing	accrue	VERB
asfbr-628	21	24	to	to	ADP
asfbr-628	21	25	the	the	DET
asfbr-628	21	26	local	local	ADJ
asfbr-628	21	27	governments	government	NOUN
asfbr-628	21	28	from	from	ADP
asfbr-628	21	29	the	the	DET
asfbr-628	21	30	federal	federal	NOUN
asfbr-628	21	31	,	,	PUNCT
asfbr-628	21	32	yet	yet	CCONJ
asfbr-628	21	33	the	the	DET
asfbr-628	21	34	hope	hope	NOUN
asfbr-628	21	35	for	for	ADP
asfbr-628	21	36	rapid	rapid	ADJ
asfbr-628	21	37	and	and	CCONJ
asfbr-628	21	38	sustained	sustained	ADJ
asfbr-628	21	39	development	development	NOUN
asfbr-628	21	40	has	have	AUX
asfbr-628	21	41	been	be	AUX
asfbr-628	21	42	a	a	DET
asfbr-628	21	43	mirage	mirage	NOUN
asfbr-628	21	44	as	as	ADP
asfbr-628	21	45	successive	successive	ADJ
asfbr-628	21	46	councils	council	NOUN
asfbr-628	21	47	have	have	AUX
asfbr-628	21	48	grossly	grossly	ADV
asfbr-628	21	49	under	under	ADV
asfbr-628	21	50	-	-	PUNCT
asfbr-628	21	51	performed	perform	VERB
asfbr-628	21	52	in	in	ADP
asfbr-628	21	53	their	their	PRON
asfbr-628	21	54	assigned	assign	VERB
asfbr-628	21	55	responsibilities	responsibility	NOUN
asfbr-628	21	56	.	.	PUNCT
asfbr-628	22	1	this	this	DET
asfbr-628	22	2	observation	observation	NOUN
asfbr-628	22	3	shows	show	VERB
asfbr-628	22	4	among	among	ADP
asfbr-628	22	5	others	other	NOUN
asfbr-628	22	6	that	that	SCONJ
asfbr-628	22	7	local	local	ADJ
asfbr-628	22	8	governments	government	NOUN
asfbr-628	22	9	have	have	AUX
asfbr-628	22	10	produced	produce	VERB
asfbr-628	22	11	exactly	exactly	ADV
asfbr-628	22	12	opposite	opposite	ADJ
asfbr-628	22	13	the	the	DET
asfbr-628	22	14	original	original	ADJ
asfbr-628	22	15	objectives	objective	NOUN
asfbr-628	22	16	for	for	ADP
asfbr-628	22	17	their	their	PRON
asfbr-628	22	18	creation	creation	NOUN
asfbr-628	22	19	.	.	PUNCT
asfbr-628	23	1	ukiwo	ukiwo	NOUN
asfbr-628	23	2	(	(	PUNCT
asfbr-628	23	3	2006	2006	NUM
asfbr-628	23	4	)	)	PUNCT
asfbr-628	23	5	maintained	maintain	VERB
asfbr-628	23	6	that	that	SCONJ
asfbr-628	23	7	,	,	PUNCT
asfbr-628	23	8	instead	instead	ADV
asfbr-628	23	9	of	of	ADP
asfbr-628	23	10	bringing	bring	VERB
asfbr-628	23	11	government	government	NOUN
asfbr-628	23	12	and	and	CCONJ
asfbr-628	23	13	development	development	NOUN
asfbr-628	23	14	closer	close	ADV
asfbr-628	23	15	to	to	ADP
asfbr-628	23	16	the	the	DET
asfbr-628	23	17	people	people	NOUN
asfbr-628	23	18	,	,	PUNCT
asfbr-628	23	19	local	local	ADJ
asfbr-628	23	20	governments	government	NOUN
asfbr-628	23	21	have	have	AUX
asfbr-628	23	22	produced	produce	VERB
asfbr-628	23	23	absentee	absentee	NOUN
asfbr-628	23	24	local	local	ADJ
asfbr-628	23	25	government	government	NOUN
asfbr-628	23	26	chairmen	chairman	NOUN
asfbr-628	23	27	who	who	PRON
asfbr-628	23	28	are	be	AUX
asfbr-628	23	29	seen	see	VERB
asfbr-628	23	30	at	at	ADP
asfbr-628	23	31	council	council	NOUN
asfbr-628	23	32	headquarters	headquarters	NOUN
asfbr-628	23	33	when	when	SCONJ
asfbr-628	23	34	the	the	DET
asfbr-628	23	35	monthly	monthly	ADJ
asfbr-628	23	36	‘	'	PUNCT
asfbr-628	23	37	abuja	abuja	PROPN
asfbr-628	23	38	allocations	allocation	NOUN
asfbr-628	23	39	’	'	PUNCT
asfbr-628	23	40	arrives	arrive	VERB
asfbr-628	23	41	copyright	copyright	NOUN
asfbr-628	23	42	©	©	PROPN
asfbr-628	23	43	cc	cc	PROPN
asfbr-628	23	44	-	-	PUNCT
asfbr-628	23	45	by	by	ADP
asfbr-628	23	46	-	-	PUNCT
asfbr-628	23	47	nc	nc	PROPN
asfbr-628	23	48	2020	2020	NUM
asfbr-628	23	49	,	,	PUNCT
asfbr-628	23	50	cribfb	cribfb	VERB
asfbr-628	24	1	|	|	ADV
asfbr-628	24	2	asfbr	asfbr	NOUN
asfbr-628	24	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-628	24	4	asian	asian	ADJ
asfbr-628	24	5	finance	finance	PROPN
asfbr-628	24	6	&	&	CCONJ
asfbr-628	24	7	banking	banking	PROPN
asfbr-628	24	8	review	review	PROPN
asfbr-628	24	9	vol	vol	NOUN
asfbr-628	24	10	.	.	PROPN
asfbr-628	25	1	4	4	NUM
asfbr-628	25	2	,	,	PUNCT
asfbr-628	25	3	no	no	INTJ
asfbr-628	25	4	.	.	NOUN
asfbr-628	25	5	1	1	NUM
asfbr-628	25	6	;	;	PUNCT
asfbr-628	25	7	2020	2020	NUM
asfbr-628	25	8	48	48	NUM
asfbr-628	25	9	and	and	CCONJ
asfbr-628	25	10	vamoose	vamoose	VERB
asfbr-628	25	11	with	with	ADP
asfbr-628	25	12	their	their	PRON
asfbr-628	25	13	standby	standby	ADJ
asfbr-628	25	14	jeeps	jeep	NOUN
asfbr-628	25	15	and	and	CCONJ
asfbr-628	25	16	mobile	mobile	ADJ
asfbr-628	25	17	police	police	NOUN
asfbr-628	25	18	escorts	escort	NOUN
asfbr-628	25	19	after	after	ADP
asfbr-628	25	20	superintending	superintend	VERB
asfbr-628	25	21	over	over	ADP
asfbr-628	25	22	the	the	DET
asfbr-628	25	23	sharing	sharing	NOUN
asfbr-628	25	24	of	of	ADP
asfbr-628	25	25	the	the	DET
asfbr-628	25	26	local	local	ADJ
asfbr-628	25	27	governments	government	NOUN
asfbr-628	25	28	share	share	VERB
asfbr-628	25	29	of	of	ADP
asfbr-628	25	30	the	the	DET
asfbr-628	25	31	national	national	ADJ
asfbr-628	25	32	cake	cake	NOUN
asfbr-628	25	33	among	among	ADP
asfbr-628	25	34	relevant	relevant	ADJ
asfbr-628	25	35	stakeholder	stakeholder	NOUN
asfbr-628	25	36	.	.	PUNCT
asfbr-628	26	1	the	the	DET
asfbr-628	26	2	nigeria	nigeria	PROPN
asfbr-628	26	3	state	state	NOUN
asfbr-628	26	4	is	be	AUX
asfbr-628	26	5	characterized	characterize	VERB
asfbr-628	26	6	by	by	ADP
asfbr-628	26	7	prebendalism	prebendalism	NOUN
asfbr-628	26	8	.	.	PUNCT
asfbr-628	27	1	this	this	PRON
asfbr-628	27	2	is	be	AUX
asfbr-628	27	3	a	a	DET
asfbr-628	27	4	situation	situation	NOUN
asfbr-628	27	5	where	where	SCONJ
asfbr-628	27	6	public	public	ADJ
asfbr-628	27	7	office	office	NOUN
asfbr-628	27	8	is	be	AUX
asfbr-628	27	9	held	hold	VERB
asfbr-628	27	10	first	first	ADV
asfbr-628	27	11	,	,	PUNCT
asfbr-628	27	12	for	for	ADP
asfbr-628	27	13	the	the	DET
asfbr-628	27	14	interest	interest	NOUN
asfbr-628	27	15	of	of	ADP
asfbr-628	27	16	the	the	DET
asfbr-628	27	17	officer	officer	NOUN
asfbr-628	27	18	and	and	CCONJ
asfbr-628	27	19	second	second	ADJ
asfbr-628	27	20	,	,	PUNCT
asfbr-628	27	21	for	for	ADP
asfbr-628	27	22	the	the	DET
asfbr-628	27	23	interest	interest	NOUN
asfbr-628	27	24	of	of	ADP
asfbr-628	27	25	the	the	DET
asfbr-628	27	26	public	public	NOUN
asfbr-628	27	27	.	.	PUNCT
asfbr-628	28	1	this	this	DET
asfbr-628	28	2	situation	situation	NOUN
asfbr-628	28	3	has	have	AUX
asfbr-628	28	4	greatly	greatly	ADV
asfbr-628	28	5	encouraged	encourage	VERB
asfbr-628	28	6	embezzlements	embezzlement	NOUN
asfbr-628	28	7	at	at	ADP
asfbr-628	28	8	every	every	DET
asfbr-628	28	9	level	level	NOUN
asfbr-628	28	10	of	of	ADP
asfbr-628	28	11	government	government	NOUN
asfbr-628	28	12	in	in	ADP
asfbr-628	28	13	nigeria	nigeria	PROPN
asfbr-628	28	14	.	.	PUNCT
asfbr-628	29	1	embezzlement	embezzlement	NOUN
asfbr-628	29	2	mean	mean	VERB
asfbr-628	29	3	to	to	PART
asfbr-628	29	4	steal	steal	VERB
asfbr-628	29	5	,	,	PUNCT
asfbr-628	29	6	misdirect	misdirect	VERB
asfbr-628	29	7	or	or	CCONJ
asfbr-628	29	8	misappropriate	misappropriate	NOUN
asfbr-628	29	9	funds	fund	NOUN
asfbr-628	29	10	or	or	CCONJ
asfbr-628	29	11	assets	asset	NOUN
asfbr-628	29	12	placed	place	VERB
asfbr-628	29	13	in	in	ADP
asfbr-628	29	14	one	one	NUM
asfbr-628	29	15	’s	’s	PART
asfbr-628	29	16	trust	trust	NOUN
asfbr-628	29	17	or	or	CCONJ
asfbr-628	29	18	under	under	ADP
asfbr-628	29	19	one	one	NUM
asfbr-628	29	20	’s	’s	PART
asfbr-628	29	21	control	control	NOUN
asfbr-628	29	22	.	.	PUNCT
asfbr-628	30	1	from	from	ADP
asfbr-628	30	2	a	a	DET
asfbr-628	30	3	legal	legal	ADJ
asfbr-628	30	4	point	point	NOUN
asfbr-628	30	5	of	of	ADP
asfbr-628	30	6	view	view	NOUN
asfbr-628	30	7	,	,	PUNCT
asfbr-628	30	8	embezzlement	embezzlement	NOUN
asfbr-628	30	9	need	need	AUX
asfbr-628	30	10	not	not	PART
asfbr-628	30	11	necessarily	necessarily	ADV
asfbr-628	30	12	be	be	AUX
asfbr-628	30	13	or	or	CCONJ
asfbr-628	30	14	involve	involve	VERB
asfbr-628	30	15	corruption	corruption	NOUN
asfbr-628	30	16	.	.	PUNCT
asfbr-628	31	1	an	an	DET
asfbr-628	31	2	example	example	NOUN
asfbr-628	31	3	of	of	ADP
asfbr-628	31	4	embezzlements	embezzlement	NOUN
asfbr-628	31	5	at	at	ADP
asfbr-628	31	6	local	local	ADJ
asfbr-628	31	7	government	government	NOUN
asfbr-628	31	8	is	be	AUX
asfbr-628	31	9	using	use	VERB
asfbr-628	31	10	local	local	ADJ
asfbr-628	31	11	government	government	NOUN
asfbr-628	31	12	fund	fund	NOUN
asfbr-628	31	13	to	to	PART
asfbr-628	31	14	finance	finance	VERB
asfbr-628	31	15	political	political	ADJ
asfbr-628	31	16	parties	party	NOUN
asfbr-628	31	17	.	.	PUNCT
asfbr-628	32	1	izueke	izueke	ADJ
asfbr-628	32	2	(	(	PUNCT
asfbr-628	32	3	2010	2010	NUM
asfbr-628	32	4	)	)	PUNCT
asfbr-628	32	5	observed	observe	VERB
asfbr-628	32	6	that	that	DET
asfbr-628	32	7	collusion	collusion	NOUN
asfbr-628	32	8	is	be	AUX
asfbr-628	32	9	also	also	ADV
asfbr-628	32	10	a	a	DET
asfbr-628	32	11	powerful	powerful	ADJ
asfbr-628	32	12	tool	tool	NOUN
asfbr-628	32	13	of	of	ADP
asfbr-628	32	14	embezzlements	embezzlement	NOUN
asfbr-628	32	15	and	and	CCONJ
asfbr-628	32	16	reckless	reckless	ADJ
asfbr-628	32	17	spending	spending	NOUN
asfbr-628	32	18	.	.	PUNCT
asfbr-628	33	1	collusion	collusion	NOUN
asfbr-628	33	2	is	be	AUX
asfbr-628	33	3	an	an	DET
asfbr-628	33	4	arrangement	arrangement	NOUN
asfbr-628	33	5	between	between	ADP
asfbr-628	33	6	two	two	NUM
asfbr-628	33	7	or	or	CCONJ
asfbr-628	33	8	more	more	ADJ
asfbr-628	33	9	parties	party	NOUN
asfbr-628	33	10	designed	design	VERB
asfbr-628	33	11	to	to	PART
asfbr-628	33	12	achieve	achieve	VERB
asfbr-628	33	13	an	an	DET
asfbr-628	33	14	improper	improper	ADJ
asfbr-628	33	15	purpose	purpose	NOUN
asfbr-628	33	16	,	,	PUNCT
asfbr-628	33	17	including	include	VERB
asfbr-628	33	18	influencing	influence	VERB
asfbr-628	33	19	improperly	improperly	ADV
asfbr-628	33	20	the	the	DET
asfbr-628	33	21	actions	action	NOUN
asfbr-628	33	22	of	of	ADP
asfbr-628	33	23	another	another	DET
asfbr-628	33	24	party	party	NOUN
asfbr-628	33	25	.	.	PUNCT
asfbr-628	34	1	he	he	PRON
asfbr-628	34	2	identified	identify	VERB
asfbr-628	34	3	the	the	DET
asfbr-628	34	4	following	follow	VERB
asfbr-628	34	5	forms	form	NOUN
asfbr-628	34	6	of	of	ADP
asfbr-628	34	7	collusion	collusion	NOUN
asfbr-628	34	8	that	that	PRON
asfbr-628	34	9	are	be	AUX
asfbr-628	34	10	common	common	ADJ
asfbr-628	34	11	to	to	ADP
asfbr-628	34	12	the	the	DET
asfbr-628	34	13	local	local	ADJ
asfbr-628	34	14	government	government	NOUN
asfbr-628	34	15	system	system	NOUN
asfbr-628	34	16	in	in	ADP
asfbr-628	34	17	nigeria	nigeria	PROPN
asfbr-628	34	18	and	and	CCONJ
asfbr-628	34	19	served	serve	VERB
asfbr-628	34	20	as	as	ADP
asfbr-628	34	21	bottleneck	bottleneck	NOUN
asfbr-628	34	22	for	for	ADP
asfbr-628	34	23	local	local	ADJ
asfbr-628	34	24	governments	government	NOUN
asfbr-628	34	25	’	’	PART
asfbr-628	34	26	revitalization	revitalization	NOUN
asfbr-628	34	27	for	for	ADP
asfbr-628	34	28	sustainable	sustainable	ADJ
asfbr-628	34	29	development	development	NOUN
asfbr-628	34	30	from	from	ADP
asfbr-628	34	31	the	the	DET
asfbr-628	34	32	grass	grass	NOUN
asfbr-628	34	33	root	root	NOUN
asfbr-628	34	34	.	.	PUNCT
asfbr-628	35	1	this	this	DET
asfbr-628	35	2	collusion	collusion	NOUN
asfbr-628	35	3	includes	include	VERB
asfbr-628	35	4	:	:	PUNCT
asfbr-628	35	5	▪	▪	ADJ
asfbr-628	35	6	collusion	collusion	NOUN
asfbr-628	35	7	between	between	ADP
asfbr-628	35	8	supervisory	supervisory	ADJ
asfbr-628	35	9	ministries	ministry	NOUN
asfbr-628	35	10	and	and	CCONJ
asfbr-628	35	11	local	local	ADJ
asfbr-628	35	12	government	government	NOUN
asfbr-628	35	13	chairmen	chairman	NOUN
asfbr-628	35	14	;	;	PUNCT
asfbr-628	35	15	▪	▪	ADJ
asfbr-628	35	16	collusion	collusion	NOUN
asfbr-628	35	17	with	with	ADP
asfbr-628	35	18	citizen	citizen	NOUN
asfbr-628	35	19	who	who	PRON
asfbr-628	35	20	benefit	benefit	VERB
asfbr-628	35	21	from	from	ADP
asfbr-628	35	22	the	the	DET
asfbr-628	35	23	thieving	thieve	VERB
asfbr-628	35	24	public	public	ADJ
asfbr-628	35	25	officers	officer	NOUN
asfbr-628	35	26	;	;	PUNCT
asfbr-628	35	27	▪	▪	ADJ
asfbr-628	35	28	collusion	collusion	NOUN
asfbr-628	35	29	with	with	ADP
asfbr-628	35	30	contractors	contractor	NOUN
asfbr-628	35	31	to	to	PART
asfbr-628	35	32	inflate	inflate	VERB
asfbr-628	35	33	contract	contract	NOUN
asfbr-628	35	34	prices	price	NOUN
asfbr-628	35	35	or	or	CCONJ
asfbr-628	35	36	quotation	quotation	NOUN
asfbr-628	35	37	.	.	PUNCT
asfbr-628	36	1	therefore	therefore	ADV
asfbr-628	36	2	,	,	PUNCT
asfbr-628	36	3	the	the	DET
asfbr-628	36	4	main	main	ADJ
asfbr-628	36	5	aim	aim	NOUN
asfbr-628	36	6	of	of	ADP
asfbr-628	36	7	this	this	DET
asfbr-628	36	8	paper	paper	NOUN
asfbr-628	36	9	is	be	AUX
asfbr-628	36	10	to	to	PART
asfbr-628	36	11	identify	identify	VERB
asfbr-628	36	12	how	how	SCONJ
asfbr-628	36	13	embezzlement	embezzlement	NOUN
asfbr-628	36	14	and	and	CCONJ
asfbr-628	36	15	reckless	reckless	ADJ
asfbr-628	36	16	spending	spending	NOUN
asfbr-628	36	17	become	become	VERB
asfbr-628	36	18	a	a	DET
asfbr-628	36	19	bottleneck	bottleneck	NOUN
asfbr-628	36	20	for	for	ADP
asfbr-628	36	21	local	local	ADJ
asfbr-628	36	22	governments	government	NOUN
asfbr-628	36	23	’	’	PART
asfbr-628	36	24	revitalization	revitalization	NOUN
asfbr-628	36	25	for	for	ADP
asfbr-628	36	26	sustainable	sustainable	ADJ
asfbr-628	36	27	development	development	NOUN
asfbr-628	36	28	.	.	PUNCT
asfbr-628	37	1	in	in	ADP
asfbr-628	37	2	this	this	DET
asfbr-628	37	3	paper	paper	NOUN
asfbr-628	37	4	,	,	PUNCT
asfbr-628	37	5	local	local	ADJ
asfbr-628	37	6	government	government	NOUN
asfbr-628	37	7	and	and	CCONJ
asfbr-628	37	8	local	local	ADJ
asfbr-628	37	9	councils	council	NOUN
asfbr-628	37	10	are	be	AUX
asfbr-628	37	11	used	use	VERB
asfbr-628	37	12	interchangeably	interchangeably	ADV
asfbr-628	37	13	.	.	PUNCT
asfbr-628	38	1	2	2	X
asfbr-628	38	2	.	.	X
asfbr-628	38	3	local	local	ADJ
asfbr-628	38	4	government	government	NOUN
asfbr-628	38	5	,	,	PUNCT
asfbr-628	38	6	embezzlements	embezzlement	NOUN
asfbr-628	38	7	and	and	CCONJ
asfbr-628	38	8	reckless	reckless	ADJ
asfbr-628	38	9	spending	spending	NOUN
asfbr-628	38	10	according	accord	VERB
asfbr-628	38	11	to	to	ADP
asfbr-628	38	12	the	the	DET
asfbr-628	38	13	united	united	PROPN
asfbr-628	38	14	nations	nations	PROPN
asfbr-628	38	15	division	division	NOUN
asfbr-628	38	16	of	of	ADP
asfbr-628	38	17	public	public	ADJ
asfbr-628	38	18	administration	administration	NOUN
asfbr-628	38	19	,	,	PUNCT
asfbr-628	38	20	local	local	ADJ
asfbr-628	38	21	government	government	NOUN
asfbr-628	38	22	is	be	AUX
asfbr-628	38	23	a	a	DET
asfbr-628	38	24	political	political	ADJ
asfbr-628	38	25	division	division	NOUN
asfbr-628	38	26	of	of	ADP
asfbr-628	38	27	a	a	DET
asfbr-628	38	28	nation	nation	NOUN
asfbr-628	38	29	,	,	PUNCT
asfbr-628	38	30	which	which	PRON
asfbr-628	38	31	is	be	AUX
asfbr-628	38	32	constituted	constitute	VERB
asfbr-628	38	33	by	by	ADP
asfbr-628	38	34	law	law	NOUN
asfbr-628	38	35	and	and	CCONJ
asfbr-628	38	36	has	have	VERB
asfbr-628	38	37	substantial	substantial	ADJ
asfbr-628	38	38	control	control	NOUN
asfbr-628	38	39	of	of	ADP
asfbr-628	38	40	local	local	ADJ
asfbr-628	38	41	affairs	affair	NOUN
asfbr-628	38	42	including	include	VERB
asfbr-628	38	43	the	the	DET
asfbr-628	38	44	powers	power	NOUN
asfbr-628	38	45	to	to	PART
asfbr-628	38	46	impose	impose	VERB
asfbr-628	38	47	taxes	taxis	NOUN
asfbr-628	38	48	or	or	CCONJ
asfbr-628	38	49	exert	exert	VERB
asfbr-628	38	50	labour	labour	NOUN
asfbr-628	38	51	for	for	ADP
asfbr-628	38	52	prescribed	prescribed	ADJ
asfbr-628	38	53	purposes	purpose	NOUN
asfbr-628	38	54	.	.	PUNCT
asfbr-628	39	1	local	local	ADJ
asfbr-628	39	2	government	government	NOUN
asfbr-628	39	3	is	be	AUX
asfbr-628	39	4	government	government	NOUN
asfbr-628	39	5	at	at	ADP
asfbr-628	39	6	the	the	DET
asfbr-628	39	7	local	local	ADJ
asfbr-628	39	8	level	level	NOUN
asfbr-628	39	9	created	create	VERB
asfbr-628	39	10	to	to	PART
asfbr-628	39	11	decongest	decongest	VERB
asfbr-628	39	12	the	the	DET
asfbr-628	39	13	functions	function	NOUN
asfbr-628	39	14	and	and	CCONJ
asfbr-628	39	15	burden	burden	NOUN
asfbr-628	39	16	of	of	ADP
asfbr-628	39	17	the	the	DET
asfbr-628	39	18	other	other	ADJ
asfbr-628	39	19	tiers	tier	NOUN
asfbr-628	39	20	of	of	ADP
asfbr-628	39	21	government	government	NOUN
asfbr-628	39	22	,	,	PUNCT
asfbr-628	39	23	bring	bring	VERB
asfbr-628	39	24	about	about	ADP
asfbr-628	39	25	democratic	democratic	ADJ
asfbr-628	39	26	climate	climate	NOUN
asfbr-628	39	27	of	of	ADP
asfbr-628	39	28	opinion	opinion	NOUN
asfbr-628	39	29	;	;	PUNCT
asfbr-628	39	30	provide	provide	VERB
asfbr-628	39	31	valuable	valuable	ADJ
asfbr-628	39	32	political	political	ADJ
asfbr-628	39	33	education	education	NOUN
asfbr-628	39	34	,	,	PUNCT
asfbr-628	39	35	provide	provide	VERB
asfbr-628	39	36	two	two	NUM
asfbr-628	39	37	-	-	PUNCT
asfbr-628	39	38	way	way	NOUN
asfbr-628	39	39	communication	communication	NOUN
asfbr-628	39	40	;	;	PUNCT
asfbr-628	39	41	and	and	CCONJ
asfbr-628	39	42	ensure	ensure	VERB
asfbr-628	39	43	even	even	ADV
asfbr-628	39	44	and	and	CCONJ
asfbr-628	39	45	rapid	rapid	ADJ
asfbr-628	39	46	development	development	NOUN
asfbr-628	39	47	(	(	PUNCT
asfbr-628	39	48	nwaodike	nwaodike	ADJ
asfbr-628	39	49	,	,	PUNCT
asfbr-628	39	50	2013	2013	NUM
asfbr-628	39	51	)	)	PUNCT
asfbr-628	39	52	.	.	PUNCT
asfbr-628	40	1	it	it	PRON
asfbr-628	40	2	is	be	AUX
asfbr-628	40	3	usually	usually	ADV
asfbr-628	40	4	created	create	VERB
asfbr-628	40	5	by	by	ADP
asfbr-628	40	6	a	a	DET
asfbr-628	40	7	law	law	NOUN
asfbr-628	40	8	of	of	ADP
asfbr-628	40	9	the	the	DET
asfbr-628	40	10	state	state	NOUN
asfbr-628	40	11	in	in	ADP
asfbr-628	40	12	a	a	DET
asfbr-628	40	13	federal	federal	ADJ
asfbr-628	40	14	system	system	NOUN
asfbr-628	40	15	of	of	ADP
asfbr-628	40	16	government	government	NOUN
asfbr-628	40	17	and	and	CCONJ
asfbr-628	40	18	the	the	DET
asfbr-628	40	19	law	law	NOUN
asfbr-628	40	20	of	of	ADP
asfbr-628	40	21	the	the	DET
asfbr-628	40	22	central	central	ADJ
asfbr-628	40	23	government	government	NOUN
asfbr-628	40	24	in	in	ADP
asfbr-628	40	25	a	a	DET
asfbr-628	40	26	unitary	unitary	ADJ
asfbr-628	40	27	state	state	NOUN
asfbr-628	40	28	and	and	CCONJ
asfbr-628	40	29	given	give	VERB
asfbr-628	40	30	adequate	adequate	ADJ
asfbr-628	40	31	power	power	NOUN
asfbr-628	40	32	and	and	CCONJ
asfbr-628	40	33	autonomy	autonomy	NOUN
asfbr-628	40	34	to	to	PART
asfbr-628	40	35	discharge	discharge	VERB
asfbr-628	40	36	the	the	DET
asfbr-628	40	37	functions	function	NOUN
asfbr-628	40	38	assigned	assign	VERB
asfbr-628	40	39	to	to	ADP
asfbr-628	40	40	it	it	PRON
asfbr-628	40	41	.	.	PUNCT
asfbr-628	41	1	the	the	DET
asfbr-628	41	2	governing	govern	VERB
asfbr-628	41	3	body	body	NOUN
asfbr-628	41	4	of	of	ADP
asfbr-628	41	5	such	such	DET
asfbr-628	41	6	an	an	DET
asfbr-628	41	7	entity	entity	NOUN
asfbr-628	41	8	is	be	AUX
asfbr-628	41	9	elected	elect	VERB
asfbr-628	41	10	or	or	CCONJ
asfbr-628	41	11	otherwise	otherwise	ADV
asfbr-628	41	12	locally	locally	ADV
asfbr-628	41	13	selected	select	VERB
asfbr-628	41	14	(	(	PUNCT
asfbr-628	41	15	el	el	NOUN
asfbr-628	41	16	-	-	PUNCT
asfbr-628	41	17	rufai	rufai	PROPN
asfbr-628	41	18	2012	2012	NUM
asfbr-628	41	19	)	)	PUNCT
asfbr-628	41	20	.	.	PUNCT
asfbr-628	42	1	this	this	PRON
asfbr-628	42	2	means	mean	VERB
asfbr-628	42	3	that	that	SCONJ
asfbr-628	42	4	local	local	ADJ
asfbr-628	42	5	government	government	NOUN
asfbr-628	42	6	is	be	AUX
asfbr-628	42	7	a	a	DET
asfbr-628	42	8	legally	legally	ADV
asfbr-628	42	9	constituted	constitute	VERB
asfbr-628	42	10	body	body	NOUN
asfbr-628	42	11	created	create	VERB
asfbr-628	42	12	for	for	ADP
asfbr-628	42	13	the	the	DET
asfbr-628	42	14	grassroots	grassroots	ADJ
asfbr-628	42	15	level	level	NOUN
asfbr-628	42	16	purely	purely	ADV
asfbr-628	42	17	for	for	ADP
asfbr-628	42	18	developmental	developmental	ADJ
asfbr-628	42	19	purpose	purpose	NOUN
asfbr-628	42	20	(	(	PUNCT
asfbr-628	42	21	olojede	olojede	NOUN
asfbr-628	42	22	,	,	PUNCT
asfbr-628	42	23	fajonyomi	fajonyomi	NOUN
asfbr-628	42	24	&	&	CCONJ
asfbr-628	42	25	fatile	fatile	NOUN
asfbr-628	42	26	2011	2011	NUM
asfbr-628	42	27	)	)	PUNCT
asfbr-628	42	28	.	.	PUNCT
asfbr-628	43	1	ezeani	ezeani	PROPN
asfbr-628	43	2	(	(	PUNCT
asfbr-628	43	3	2004	2004	NUM
asfbr-628	43	4	)	)	PUNCT
asfbr-628	43	5	,	,	PUNCT
asfbr-628	43	6	also	also	ADV
asfbr-628	43	7	view	view	VERB
asfbr-628	43	8	local	local	ADJ
asfbr-628	43	9	government	government	NOUN
asfbr-628	43	10	generally	generally	ADV
asfbr-628	43	11	as	as	ADP
asfbr-628	43	12	veritable	veritable	ADJ
asfbr-628	43	13	agent	agent	NOUN
asfbr-628	43	14	of	of	ADP
asfbr-628	43	15	development	development	NOUN
asfbr-628	43	16	and	and	CCONJ
asfbr-628	43	17	grassroots	grassroots	ADJ
asfbr-628	43	18	participation	participation	NOUN
asfbr-628	43	19	in	in	ADP
asfbr-628	43	20	the	the	DET
asfbr-628	43	21	democratic	democratic	ADJ
asfbr-628	43	22	process	process	NOUN
asfbr-628	43	23	.	.	PUNCT
asfbr-628	44	1	the	the	DET
asfbr-628	44	2	1999	1999	NUM
asfbr-628	44	3	constitution	constitution	NOUN
asfbr-628	44	4	of	of	ADP
asfbr-628	44	5	the	the	DET
asfbr-628	44	6	federal	federal	PROPN
asfbr-628	44	7	republic	republic	PROPN
asfbr-628	44	8	of	of	ADP
asfbr-628	44	9	nigeria	nigeria	PROPN
asfbr-628	44	10	recognizes	recognize	VERB
asfbr-628	44	11	the	the	DET
asfbr-628	44	12	local	local	ADJ
asfbr-628	44	13	government	government	NOUN
asfbr-628	44	14	as	as	ADP
asfbr-628	44	15	a	a	DET
asfbr-628	44	16	legal	legal	ADJ
asfbr-628	44	17	rational	rational	ADJ
asfbr-628	44	18	entity	entity	NOUN
asfbr-628	44	19	.	.	PUNCT
asfbr-628	45	1	section	section	NOUN
asfbr-628	45	2	7	7	NUM
asfbr-628	45	3	says	say	VERB
asfbr-628	45	4	:	:	PUNCT
asfbr-628	45	5	“	"	PUNCT
asfbr-628	45	6	the	the	DET
asfbr-628	45	7	system	system	NOUN
asfbr-628	45	8	of	of	ADP
asfbr-628	45	9	local	local	ADJ
asfbr-628	45	10	government	government	NOUN
asfbr-628	45	11	by	by	ADP
asfbr-628	45	12	democratically	democratically	ADV
asfbr-628	45	13	elected	elect	VERB
asfbr-628	45	14	local	local	ADJ
asfbr-628	45	15	government	government	NOUN
asfbr-628	45	16	councils	council	NOUN
asfbr-628	45	17	is	be	AUX
asfbr-628	45	18	under	under	ADP
asfbr-628	45	19	this	this	DET
asfbr-628	45	20	constitution	constitution	NOUN
asfbr-628	45	21	guaranteed	guarantee	VERB
asfbr-628	45	22	;	;	PUNCT
asfbr-628	45	23	and	and	CCONJ
asfbr-628	45	24	accordingly	accordingly	ADV
asfbr-628	45	25	,	,	PUNCT
asfbr-628	45	26	the	the	DET
asfbr-628	45	27	government	government	NOUN
asfbr-628	45	28	of	of	ADP
asfbr-628	45	29	every	every	DET
asfbr-628	45	30	state	state	NOUN
asfbr-628	45	31	shall	shall	AUX
asfbr-628	45	32	,	,	PUNCT
asfbr-628	45	33	subject	subject	ADJ
asfbr-628	45	34	to	to	ADP
asfbr-628	45	35	section	section	NOUN
asfbr-628	45	36	8	8	NUM
asfbr-628	45	37	of	of	ADP
asfbr-628	45	38	this	this	DET
asfbr-628	45	39	constitution	constitution	NOUN
asfbr-628	45	40	,	,	PUNCT
asfbr-628	45	41	ensure	ensure	VERB
asfbr-628	45	42	their	their	PRON
asfbr-628	45	43	existence	existence	NOUN
asfbr-628	45	44	under	under	ADP
asfbr-628	45	45	a	a	DET
asfbr-628	45	46	law	law	NOUN
asfbr-628	45	47	which	which	PRON
asfbr-628	45	48	provides	provide	VERB
asfbr-628	45	49	for	for	ADP
asfbr-628	45	50	the	the	DET
asfbr-628	45	51	establishment	establishment	NOUN
asfbr-628	45	52	,	,	PUNCT
asfbr-628	45	53	structure	structure	NOUN
asfbr-628	45	54	,	,	PUNCT
asfbr-628	45	55	composition	composition	NOUN
asfbr-628	45	56	,	,	PUNCT
asfbr-628	45	57	finance	finance	NOUN
asfbr-628	45	58	,	,	PUNCT
asfbr-628	45	59	and	and	CCONJ
asfbr-628	45	60	functions	function	NOUN
asfbr-628	45	61	,	,	PUNCT
asfbr-628	45	62	of	of	ADP
asfbr-628	45	63	such	such	ADJ
asfbr-628	45	64	councils	council	NOUN
asfbr-628	45	65	”	"	PUNCT
asfbr-628	45	66	.	.	PUNCT
asfbr-628	46	1	these	these	DET
asfbr-628	46	2	definitions	definition	NOUN
asfbr-628	46	3	have	have	VERB
asfbr-628	46	4	basic	basic	ADJ
asfbr-628	46	5	features	feature	NOUN
asfbr-628	46	6	which	which	PRON
asfbr-628	46	7	include	include	VERB
asfbr-628	46	8	elective	elective	ADJ
asfbr-628	46	9	representatives	representative	NOUN
asfbr-628	46	10	,	,	PUNCT
asfbr-628	46	11	constitutionally	constitutionally	ADV
asfbr-628	46	12	recognised	recognise	VERB
asfbr-628	46	13	functions	function	NOUN
asfbr-628	46	14	and	and	CCONJ
asfbr-628	46	15	powers	power	NOUN
asfbr-628	46	16	to	to	PART
asfbr-628	46	17	recruit	recruit	VERB
asfbr-628	46	18	personnel	personnel	NOUN
asfbr-628	46	19	and	and	CCONJ
asfbr-628	46	20	generate	generate	VERB
asfbr-628	46	21	revenue	revenue	NOUN
asfbr-628	46	22	so	so	SCONJ
asfbr-628	46	23	as	as	SCONJ
asfbr-628	46	24	to	to	PART
asfbr-628	46	25	execute	execute	VERB
asfbr-628	46	26	its	its	PRON
asfbr-628	46	27	programmes	programme	NOUN
asfbr-628	46	28	(	(	PUNCT
asfbr-628	46	29	nwaodike	nwaodike	ADJ
asfbr-628	46	30	,	,	PUNCT
asfbr-628	46	31	2013	2013	NUM
asfbr-628	46	32	)	)	PUNCT
asfbr-628	46	33	.	.	PUNCT
asfbr-628	47	1	oviasuyi	oviasuyi	PROPN
asfbr-628	47	2	,	,	PUNCT
asfbr-628	47	3	idada	idada	PROPN
asfbr-628	47	4	&	&	CCONJ
asfbr-628	47	5	isiraojie	isiraojie	PROPN
asfbr-628	47	6	,	,	PUNCT
asfbr-628	47	7	(	(	PUNCT
asfbr-628	47	8	2010	2010	NUM
asfbr-628	47	9	)	)	PUNCT
asfbr-628	47	10	maintained	maintain	VERB
asfbr-628	47	11	that	that	SCONJ
asfbr-628	47	12	the	the	DET
asfbr-628	47	13	constitution	constitution	NOUN
asfbr-628	47	14	goes	go	VERB
asfbr-628	47	15	further	far	ADV
asfbr-628	47	16	to	to	PART
asfbr-628	47	17	establish	establish	VERB
asfbr-628	47	18	the	the	DET
asfbr-628	47	19	function	function	NOUN
asfbr-628	47	20	of	of	ADP
asfbr-628	47	21	the	the	DET
asfbr-628	47	22	local	local	ADJ
asfbr-628	47	23	government	government	NOUN
asfbr-628	47	24	in	in	ADP
asfbr-628	47	25	its	its	PRON
asfbr-628	47	26	fourth	fourth	ADJ
asfbr-628	47	27	schedule	schedule	NOUN
asfbr-628	47	28	of	of	ADP
asfbr-628	47	29	both	both	CCONJ
asfbr-628	47	30	the	the	DET
asfbr-628	47	31	1979	1979	NUM
asfbr-628	47	32	and	and	CCONJ
asfbr-628	47	33	1999	1999	NUM
asfbr-628	47	34	constitutions	constitution	NOUN
asfbr-628	47	35	of	of	ADP
asfbr-628	47	36	the	the	DET
asfbr-628	47	37	federal	federal	PROPN
asfbr-628	47	38	republic	republic	PROPN
asfbr-628	47	39	of	of	ADP
asfbr-628	47	40	nigeria	nigeria	PROPN
asfbr-628	47	41	,	,	PUNCT
asfbr-628	47	42	the	the	DET
asfbr-628	47	43	basic	basic	ADJ
asfbr-628	47	44	functions	function	NOUN
asfbr-628	47	45	,	,	PUNCT
asfbr-628	47	46	which	which	PRON
asfbr-628	47	47	all	all	DET
asfbr-628	47	48	local	local	ADJ
asfbr-628	47	49	governments	government	NOUN
asfbr-628	47	50	in	in	ADP
asfbr-628	47	51	nigeria	nigeria	PROPN
asfbr-628	47	52	are	be	AUX
asfbr-628	47	53	established	establish	VERB
asfbr-628	47	54	to	to	PART
asfbr-628	47	55	perform	perform	VERB
asfbr-628	47	56	,	,	PUNCT
asfbr-628	47	57	revolve	revolve	NOUN
asfbr-628	47	58	around	around	ADP
asfbr-628	47	59	the	the	DET
asfbr-628	47	60	following	following	NOUN
asfbr-628	47	61	:	:	PUNCT
asfbr-628	47	62	▪	▪	ADJ
asfbr-628	47	63	functions	function	NOUN
asfbr-628	47	64	in	in	ADP
asfbr-628	47	65	which	which	PRON
asfbr-628	47	66	success	success	NOUN
asfbr-628	47	67	depends	depend	VERB
asfbr-628	47	68	on	on	ADP
asfbr-628	47	69	communities	community	NOUN
asfbr-628	47	70	’	'	PUNCT
asfbr-628	47	71	responsiveness	responsiveness	NOUN
asfbr-628	47	72	and	and	CCONJ
asfbr-628	47	73	participation	participation	NOUN
asfbr-628	47	74	;	;	PUNCT
asfbr-628	47	75	▪	▪	ADJ
asfbr-628	47	76	functions	function	NOUN
asfbr-628	47	77	which	which	PRON
asfbr-628	47	78	require	require	VERB
asfbr-628	47	79	detailed	detailed	ADJ
asfbr-628	47	80	local	local	ADJ
asfbr-628	47	81	knowledge	knowledge	NOUN
asfbr-628	47	82	for	for	ADP
asfbr-628	47	83	efficient	efficient	ADJ
asfbr-628	47	84	performance	performance	NOUN
asfbr-628	47	85	▪	▪	ADJ
asfbr-628	47	86	functions	function	NOUN
asfbr-628	47	87	which	which	PRON
asfbr-628	47	88	are	be	AUX
asfbr-628	47	89	of	of	ADP
asfbr-628	47	90	a	a	DET
asfbr-628	47	91	personal	personal	ADJ
asfbr-628	47	92	nature	nature	NOUN
asfbr-628	47	93	requiring	require	VERB
asfbr-628	47	94	provision	provision	NOUN
asfbr-628	47	95	close	close	ADJ
asfbr-628	47	96	to	to	ADP
asfbr-628	47	97	where	where	SCONJ
asfbr-628	47	98	the	the	DET
asfbr-628	47	99	individuals	individual	NOUN
asfbr-628	47	100	affected	affect	VERB
asfbr-628	47	101	live	live	ADV
asfbr-628	47	102	;	;	PUNCT
asfbr-628	47	103	and	and	CCONJ
asfbr-628	47	104	▪	▪	ADJ
asfbr-628	47	105	functions	function	NOUN
asfbr-628	47	106	in	in	ADP
asfbr-628	47	107	which	which	PRON
asfbr-628	47	108	significant	significant	ADJ
asfbr-628	47	109	use	use	NOUN
asfbr-628	47	110	of	of	ADP
asfbr-628	47	111	discretion	discretion	NOUN
asfbr-628	47	112	or	or	CCONJ
asfbr-628	47	113	understanding	understanding	NOUN
asfbr-628	47	114	of	of	ADP
asfbr-628	47	115	individuals	individual	NOUN
asfbr-628	47	116	are	be	AUX
asfbr-628	47	117	needed	need	VERB
asfbr-628	47	118	.	.	PUNCT
asfbr-628	48	1	similarly	similarly	ADV
asfbr-628	48	2	,	,	PUNCT
asfbr-628	48	3	nwadike	nwadike	INTJ
asfbr-628	48	4	,	,	PUNCT
asfbr-628	48	5	(	(	PUNCT
asfbr-628	48	6	2016	2016	NUM
asfbr-628	48	7	)	)	PUNCT
asfbr-628	48	8	;	;	PUNCT
asfbr-628	48	9	oviasuyi	oviasuyi	NOUN
asfbr-628	48	10	,	,	PUNCT
asfbr-628	48	11	et	et	PROPN
asfbr-628	48	12	al	al	PROPN
asfbr-628	48	13	.	.	PUNCT
asfbr-628	48	14	(	(	PUNCT
asfbr-628	48	15	2010	2010	NUM
asfbr-628	48	16	)	)	PUNCT
asfbr-628	48	17	spelt	spelt	VERB
asfbr-628	48	18	out	out	ADP
asfbr-628	48	19	other	other	ADJ
asfbr-628	48	20	functions	function	NOUN
asfbr-628	48	21	of	of	ADP
asfbr-628	48	22	local	local	ADJ
asfbr-628	48	23	government	government	NOUN
asfbr-628	48	24	administration	administration	NOUN
asfbr-628	48	25	as	as	SCONJ
asfbr-628	48	26	follows	follow	VERB
asfbr-628	48	27	:	:	PUNCT
asfbr-628	48	28	▪	▪	X
asfbr-628	48	29	the	the	DET
asfbr-628	48	30	local	local	ADJ
asfbr-628	48	31	government	government	NOUN
asfbr-628	48	32	is	be	AUX
asfbr-628	48	33	authorized	authorize	VERB
asfbr-628	48	34	to	to	PART
asfbr-628	48	35	consider	consider	VERB
asfbr-628	48	36	and	and	CCONJ
asfbr-628	48	37	submit	submit	VERB
asfbr-628	48	38	to	to	ADP
asfbr-628	48	39	a	a	DET
asfbr-628	48	40	state	state	NOUN
asfbr-628	48	41	commission	commission	NOUN
asfbr-628	48	42	or	or	CCONJ
asfbr-628	48	43	any	any	DET
asfbr-628	48	44	other	other	ADJ
asfbr-628	48	45	body	body	NOUN
asfbr-628	48	46	on	on	ADP
asfbr-628	48	47	economic	economic	ADJ
asfbr-628	48	48	and	and	CCONJ
asfbr-628	48	49	social	social	ADJ
asfbr-628	48	50	development	development	NOUN
asfbr-628	48	51	as	as	SCONJ
asfbr-628	48	52	it	it	PRON
asfbr-628	48	53	affects	affect	VERB
asfbr-628	48	54	the	the	DET
asfbr-628	48	55	locality	locality	NOUN
asfbr-628	48	56	;	;	PUNCT
asfbr-628	48	57	▪	▪	NOUN
asfbr-628	48	58	the	the	DET
asfbr-628	48	59	economic	economic	ADJ
asfbr-628	48	60	functions	function	NOUN
asfbr-628	48	61	of	of	ADP
asfbr-628	48	62	local	local	ADJ
asfbr-628	48	63	government	government	NOUN
asfbr-628	48	64	enable	enable	VERB
asfbr-628	48	65	the	the	DET
asfbr-628	48	66	authority	authority	NOUN
asfbr-628	48	67	to	to	PART
asfbr-628	48	68	raise	raise	VERB
asfbr-628	48	69	money	money	NOUN
asfbr-628	48	70	through	through	ADP
asfbr-628	48	71	investments	investment	NOUN
asfbr-628	48	72	,	,	PUNCT
asfbr-628	48	73	taxes	taxis	NOUN
asfbr-628	48	74	and	and	CCONJ
asfbr-628	48	75	other	other	ADJ
asfbr-628	48	76	forms	form	NOUN
asfbr-628	48	77	of	of	ADP
asfbr-628	48	78	levies	levy	NOUN
asfbr-628	48	79	;	;	PUNCT
asfbr-628	48	80	▪	▪	X
asfbr-628	48	81	the	the	DET
asfbr-628	48	82	social	social	ADJ
asfbr-628	48	83	and	and	CCONJ
asfbr-628	48	84	welfare	welfare	NOUN
asfbr-628	48	85	functions	function	NOUN
asfbr-628	48	86	of	of	ADP
asfbr-628	48	87	local	local	ADJ
asfbr-628	48	88	government	government	NOUN
asfbr-628	48	89	direct	direct	VERB
asfbr-628	48	90	the	the	DET
asfbr-628	48	91	authority	authority	NOUN
asfbr-628	48	92	towards	towards	ADP
asfbr-628	48	93	the	the	DET
asfbr-628	48	94	provision	provision	NOUN
asfbr-628	48	95	of	of	ADP
asfbr-628	48	96	such	such	ADJ
asfbr-628	48	97	services	service	NOUN
asfbr-628	48	98	as	as	ADP
asfbr-628	48	99	education	education	NOUN
asfbr-628	48	100	,	,	PUNCT
asfbr-628	48	101	health	health	NOUN
asfbr-628	48	102	,	,	PUNCT
asfbr-628	48	103	roads	road	NOUN
asfbr-628	48	104	,	,	PUNCT
asfbr-628	48	105	and	and	CCONJ
asfbr-628	48	106	recreation	recreation	NOUN
asfbr-628	48	107	grounds	ground	NOUN
asfbr-628	48	108	,	,	PUNCT
asfbr-628	48	109	etc	etc	X
asfbr-628	48	110	,	,	PUNCT
asfbr-628	48	111	▪	▪	ADJ
asfbr-628	48	112	local	local	ADJ
asfbr-628	48	113	government	government	NOUN
asfbr-628	48	114	administration	administration	NOUN
asfbr-628	48	115	also	also	ADV
asfbr-628	48	116	carries	carry	VERB
asfbr-628	48	117	out	out	ADP
asfbr-628	48	118	informative	informative	ADJ
asfbr-628	48	119	functions	function	NOUN
asfbr-628	48	120	such	such	ADJ
asfbr-628	48	121	as	as	ADP
asfbr-628	48	122	enlightenment	enlightenment	NOUN
asfbr-628	48	123	,	,	PUNCT
asfbr-628	48	124	development	development	NOUN
asfbr-628	48	125	projects	project	NOUN
asfbr-628	48	126	,	,	PUNCT
asfbr-628	48	127	administration	administration	NOUN
asfbr-628	48	128	,	,	PUNCT
asfbr-628	48	129	democratic	democratic	ADJ
asfbr-628	48	130	and	and	CCONJ
asfbr-628	48	131	leadership	leadership	NOUN
asfbr-628	48	132	initiative	initiative	NOUN
asfbr-628	48	133	and	and	CCONJ
asfbr-628	48	134	maintenance	maintenance	NOUN
asfbr-628	48	135	of	of	ADP
asfbr-628	48	136	peace	peace	NOUN
asfbr-628	48	137	,	,	PUNCT
asfbr-628	48	138	law	law	NOUN
asfbr-628	48	139	and	and	CCONJ
asfbr-628	48	140	order	order	NOUN
asfbr-628	48	141	in	in	ADP
asfbr-628	48	142	the	the	DET
asfbr-628	48	143	locality	locality	NOUN
asfbr-628	48	144	which	which	PRON
asfbr-628	48	145	may	may	AUX
asfbr-628	48	146	include	include	VERB
asfbr-628	48	147	:	:	PUNCT
asfbr-628	48	148	▪	▪	ADJ
asfbr-628	48	149	inspection	inspection	NOUN
asfbr-628	48	150	of	of	ADP
asfbr-628	48	151	meat	meat	NOUN
asfbr-628	48	152	and	and	CCONJ
asfbr-628	48	153	abattoirs	abattoir	NOUN
asfbr-628	48	154	;	;	PUNCT
asfbr-628	48	155	▪	▪	ADJ
asfbr-628	48	156	provision	provision	NOUN
asfbr-628	48	157	of	of	ADP
asfbr-628	48	158	nursery	nursery	NOUN
asfbr-628	48	159	,	,	PUNCT
asfbr-628	48	160	primary	primary	ADJ
asfbr-628	48	161	and	and	CCONJ
asfbr-628	48	162	adult	adult	NOUN
asfbr-628	48	163	education	education	NOUN
asfbr-628	48	164	;	;	PUNCT
asfbr-628	49	1	copyright	copyright	NOUN
asfbr-628	49	2	©	©	PROPN
asfbr-628	49	3	cc	cc	PROPN
asfbr-628	49	4	-	-	PUNCT
asfbr-628	49	5	by	by	ADP
asfbr-628	49	6	-	-	PUNCT
asfbr-628	49	7	nc	nc	PROPN
asfbr-628	49	8	2020	2020	NUM
asfbr-628	49	9	,	,	PUNCT
asfbr-628	49	10	cribfb	cribfb	VERB
asfbr-628	50	1	|	|	ADV
asfbr-628	50	2	asfbr	asfbr	NOUN
asfbr-628	50	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-628	50	4	asian	asian	ADJ
asfbr-628	50	5	finance	finance	PROPN
asfbr-628	50	6	&	&	CCONJ
asfbr-628	50	7	banking	banking	PROPN
asfbr-628	50	8	review	review	PROPN
asfbr-628	50	9	vol	vol	NOUN
asfbr-628	50	10	.	.	PROPN
asfbr-628	51	1	4	4	NUM
asfbr-628	51	2	,	,	PUNCT
asfbr-628	51	3	no	no	INTJ
asfbr-628	51	4	.	.	NOUN
asfbr-628	51	5	1	1	NUM
asfbr-628	51	6	;	;	PUNCT
asfbr-628	51	7	2020	2020	NUM
asfbr-628	51	8	49	49	NUM
asfbr-628	51	9	▪	▪	NOUN
asfbr-628	51	10	provision	provision	NOUN
asfbr-628	51	11	of	of	ADP
asfbr-628	51	12	scholarship	scholarship	NOUN
asfbr-628	51	13	and	and	CCONJ
asfbr-628	51	14	bursaries	bursary	NOUN
asfbr-628	51	15	award	award	NOUN
asfbr-628	51	16	;	;	PUNCT
asfbr-628	51	17	▪	▪	ADJ
asfbr-628	51	18	provision	provision	NOUN
asfbr-628	51	19	of	of	ADP
asfbr-628	51	20	public	public	ADJ
asfbr-628	51	21	libraries	library	NOUN
asfbr-628	51	22	and	and	CCONJ
asfbr-628	51	23	reading	read	VERB
asfbr-628	51	24	rooms	room	NOUN
asfbr-628	51	25	;	;	PUNCT
asfbr-628	51	26	▪	▪	X
asfbr-628	51	27	agricultural	agricultural	ADJ
asfbr-628	51	28	and	and	CCONJ
asfbr-628	51	29	animal	animal	NOUN
asfbr-628	51	30	health	health	NOUN
asfbr-628	51	31	extension	extension	NOUN
asfbr-628	51	32	services	service	NOUN
asfbr-628	51	33	and	and	CCONJ
asfbr-628	51	34	veterinary	veterinary	ADJ
asfbr-628	51	35	clinics	clinic	NOUN
asfbr-628	51	36	,	,	PUNCT
asfbr-628	51	37	fire	fire	NOUN
asfbr-628	51	38	services	service	NOUN
asfbr-628	51	39	;	;	PUNCT
asfbr-628	51	40	▪	▪	ADJ
asfbr-628	51	41	lighting	lighting	NOUN
asfbr-628	51	42	and	and	CCONJ
asfbr-628	51	43	drainage	drainage	NOUN
asfbr-628	51	44	;	;	PUNCT
asfbr-628	52	1	▪	▪	ADJ
asfbr-628	52	2	support	support	NOUN
asfbr-628	52	3	for	for	ADP
asfbr-628	52	4	arts	art	NOUN
asfbr-628	52	5	and	and	CCONJ
asfbr-628	52	6	culture	culture	NOUN
asfbr-628	52	7	;	;	PUNCT
asfbr-628	52	8	▪	▪	X
asfbr-628	52	9	control	control	NOUN
asfbr-628	52	10	of	of	ADP
asfbr-628	52	11	pollution	pollution	NOUN
asfbr-628	52	12	;	;	PUNCT
asfbr-628	52	13	▪	▪	X
asfbr-628	52	14	control	control	NOUN
asfbr-628	52	15	of	of	ADP
asfbr-628	52	16	beggars	beggar	NOUN
asfbr-628	52	17	and	and	CCONJ
asfbr-628	52	18	prostitution	prostitution	NOUN
asfbr-628	52	19	;	;	PUNCT
asfbr-628	52	20	▪	▪	ADJ
asfbr-628	52	21	homes	home	NOUN
asfbr-628	52	22	for	for	ADP
asfbr-628	52	23	destitute	destitute	ADJ
asfbr-628	52	24	,	,	PUNCT
asfbr-628	52	25	the	the	DET
asfbr-628	52	26	insane	insane	NOUN
asfbr-628	52	27	and	and	CCONJ
asfbr-628	52	28	orphans	orphan	NOUN
asfbr-628	52	29	;	;	PUNCT
asfbr-628	52	30	▪	▪	X
asfbr-628	52	31	public	public	ADJ
asfbr-628	52	32	housing	housing	NOUN
asfbr-628	52	33	programmes	programme	NOUN
asfbr-628	52	34	;	;	PUNCT
asfbr-628	52	35	▪	▪	ADJ
asfbr-628	52	36	regulation	regulation	NOUN
asfbr-628	52	37	and	and	CCONJ
asfbr-628	52	38	control	control	NOUN
asfbr-628	52	39	of	of	ADP
asfbr-628	52	40	buildings	building	NOUN
asfbr-628	52	41	;	;	PUNCT
asfbr-628	52	42	▪	▪	ADJ
asfbr-628	52	43	town	town	NOUN
asfbr-628	52	44	and	and	CCONJ
asfbr-628	52	45	country	country	NOUN
asfbr-628	52	46	planning	planning	NOUN
asfbr-628	52	47	;	;	PUNCT
asfbr-628	52	48	▪	▪	ADJ
asfbr-628	52	49	operations	operation	NOUN
asfbr-628	52	50	of	of	ADP
asfbr-628	52	51	commercial	commercial	ADJ
asfbr-628	52	52	undertakings	undertaking	NOUN
asfbr-628	52	53	;	;	PUNCT
asfbr-628	52	54	▪	▪	ADJ
asfbr-628	52	55	control	control	NOUN
asfbr-628	52	56	of	of	ADP
asfbr-628	52	57	traffic	traffic	NOUN
asfbr-628	52	58	and	and	CCONJ
asfbr-628	52	59	parking	parking	NOUN
asfbr-628	52	60	;	;	PUNCT
asfbr-628	52	61	▪	▪	ADJ
asfbr-628	52	62	pipe	pipe	NOUN
asfbr-628	52	63	sewage	sewage	NOUN
asfbr-628	52	64	systems	system	NOUN
asfbr-628	52	65	.	.	PUNCT
asfbr-628	53	1	however	however	ADV
asfbr-628	53	2	,	,	PUNCT
asfbr-628	53	3	most	most	ADJ
asfbr-628	53	4	local	local	ADJ
asfbr-628	53	5	governments	government	NOUN
asfbr-628	53	6	in	in	ADP
asfbr-628	53	7	nigeria	nigeria	PROPN
asfbr-628	53	8	have	have	AUX
asfbr-628	53	9	been	be	AUX
asfbr-628	53	10	unable	unable	ADJ
asfbr-628	53	11	to	to	PART
asfbr-628	53	12	fulfil	fulfil	VERB
asfbr-628	53	13	their	their	PRON
asfbr-628	53	14	obligations	obligation	NOUN
asfbr-628	53	15	at	at	ADP
asfbr-628	53	16	the	the	DET
asfbr-628	53	17	grassroots	grassroot	NOUN
asfbr-628	53	18	due	due	ADP
asfbr-628	53	19	to	to	ADP
asfbr-628	53	20	excessive	excessive	ADJ
asfbr-628	53	21	external	external	ADJ
asfbr-628	53	22	control	control	NOUN
asfbr-628	53	23	from	from	ADP
asfbr-628	53	24	the	the	DET
asfbr-628	53	25	states	state	NOUN
asfbr-628	53	26	which	which	PRON
asfbr-628	53	27	impliedly	impliedly	ADV
asfbr-628	53	28	lead	lead	VERB
asfbr-628	53	29	to	to	ADP
asfbr-628	53	30	excessive	excessive	ADJ
asfbr-628	53	31	embezzlements	embezzlement	NOUN
asfbr-628	53	32	and	and	CCONJ
asfbr-628	53	33	reckless	reckless	ADJ
asfbr-628	53	34	spending	spending	NOUN
asfbr-628	53	35	which	which	PRON
asfbr-628	53	36	is	be	AUX
asfbr-628	53	37	also	also	ADV
asfbr-628	53	38	bottleneck	bottleneck	NOUN
asfbr-628	53	39	for	for	ADP
asfbr-628	53	40	local	local	ADJ
asfbr-628	53	41	governments	government	NOUN
asfbr-628	53	42	’	’	PART
asfbr-628	53	43	revitalization	revitalization	NOUN
asfbr-628	53	44	for	for	ADP
asfbr-628	53	45	sustainable	sustainable	ADJ
asfbr-628	53	46	development	development	NOUN
asfbr-628	53	47	.	.	PUNCT
asfbr-628	54	1	embezzlement	embezzlement	NOUN
asfbr-628	54	2	is	be	AUX
asfbr-628	54	3	seen	see	VERB
asfbr-628	54	4	as	as	ADP
asfbr-628	54	5	a	a	DET
asfbr-628	54	6	white	white	ADJ
asfbr-628	54	7	-	-	PUNCT
asfbr-628	54	8	collar	collar	NOUN
asfbr-628	54	9	crime	crime	NOUN
asfbr-628	54	10	and	and	CCONJ
asfbr-628	54	11	its	its	PRON
asfbr-628	54	12	effect	effect	NOUN
asfbr-628	54	13	is	be	AUX
asfbr-628	54	14	felt	feel	VERB
asfbr-628	54	15	by	by	ADP
asfbr-628	54	16	all	all	DET
asfbr-628	54	17	tiers	tier	NOUN
asfbr-628	54	18	of	of	ADP
asfbr-628	54	19	government	government	NOUN
asfbr-628	54	20	.	.	PUNCT
asfbr-628	55	1	the	the	DET
asfbr-628	55	2	federal	federal	PROPN
asfbr-628	55	3	bureau	bureau	PROPN
asfbr-628	55	4	of	of	ADP
asfbr-628	55	5	investigation	investigation	PROPN
asfbr-628	55	6	(	(	PUNCT
asfbr-628	55	7	fbi	fbi	PROPN
asfbr-628	55	8	)	)	PUNCT
asfbr-628	55	9	defined	define	VERB
asfbr-628	55	10	embezzlement	embezzlement	NOUN
asfbr-628	55	11	as	as	ADP
asfbr-628	55	12	,	,	PUNCT
asfbr-628	55	13	the	the	DET
asfbr-628	55	14	illegal	illegal	ADJ
asfbr-628	55	15	misuse	misuse	NOUN
asfbr-628	55	16	or	or	CCONJ
asfbr-628	55	17	misapplication	misapplication	NOUN
asfbr-628	55	18	by	by	ADP
asfbr-628	55	19	a	a	DET
asfbr-628	55	20	criminal	criminal	NOUN
asfbr-628	55	21	to	to	ADP
asfbr-628	55	22	his	his	PRON
asfbr-628	55	23	/	/	SYM
asfbr-628	55	24	her	her	PRON
asfbr-628	55	25	individual	individual	ADJ
asfbr-628	55	26	benefit	benefit	NOUN
asfbr-628	55	27	such	such	ADJ
asfbr-628	55	28	as	as	ADP
asfbr-628	55	29	money	money	NOUN
asfbr-628	55	30	,	,	PUNCT
asfbr-628	55	31	property	property	NOUN
asfbr-628	55	32	,	,	PUNCT
asfbr-628	55	33	or	or	CCONJ
asfbr-628	55	34	some	some	DET
asfbr-628	55	35	other	other	ADJ
asfbr-628	55	36	thing	thing	NOUN
asfbr-628	55	37	of	of	ADP
asfbr-628	55	38	value	value	NOUN
asfbr-628	55	39	entrusted	entrust	VERB
asfbr-628	55	40	to	to	ADP
asfbr-628	55	41	his	his	PRON
asfbr-628	55	42	/	/	SYM
asfbr-628	55	43	her	her	PRON
asfbr-628	55	44	care	care	NOUN
asfbr-628	55	45	,	,	PUNCT
asfbr-628	55	46	custody	custody	NOUN
asfbr-628	55	47	or	or	CCONJ
asfbr-628	55	48	control	control	NOUN
asfbr-628	55	49	.	.	PUNCT
asfbr-628	56	1	edori	edori	PROPN
asfbr-628	56	2	(	(	PUNCT
asfbr-628	56	3	2018	2018	NUM
asfbr-628	56	4	)	)	PUNCT
asfbr-628	56	5	included	include	VERB
asfbr-628	56	6	embezzlement	embezzlement	NOUN
asfbr-628	56	7	as	as	ADP
asfbr-628	56	8	part	part	NOUN
asfbr-628	56	9	of	of	ADP
asfbr-628	56	10	financial	financial	ADJ
asfbr-628	56	11	crimes	crime	NOUN
asfbr-628	56	12	in	in	ADP
asfbr-628	56	13	his	his	PRON
asfbr-628	56	14	list	list	NOUN
asfbr-628	56	15	of	of	ADP
asfbr-628	56	16	financial	financial	ADJ
asfbr-628	56	17	crimes	crime	NOUN
asfbr-628	56	18	.	.	PUNCT
asfbr-628	57	1	it	it	PRON
asfbr-628	57	2	is	be	AUX
asfbr-628	57	3	an	an	DET
asfbr-628	57	4	offense	offense	NOUN
asfbr-628	57	5	that	that	PRON
asfbr-628	57	6	occurs	occur	VERB
asfbr-628	57	7	when	when	SCONJ
asfbr-628	57	8	an	an	DET
asfbr-628	57	9	individual	individual	NOUN
asfbr-628	57	10	deliberately	deliberately	ADV
asfbr-628	57	11	use	use	VERB
asfbr-628	57	12	assets	asset	NOUN
asfbr-628	57	13	and/or	and/or	CCONJ
asfbr-628	57	14	money	money	NOUN
asfbr-628	57	15	for	for	ADP
asfbr-628	57	16	a	a	DET
asfbr-628	57	17	purpose	purpose	NOUN
asfbr-628	57	18	which	which	PRON
asfbr-628	57	19	it	it	PRON
asfbr-628	57	20	was	be	AUX
asfbr-628	57	21	not	not	PART
asfbr-628	57	22	intended	intend	VERB
asfbr-628	57	23	.	.	PUNCT
asfbr-628	58	1	according	accord	VERB
asfbr-628	58	2	to	to	ADP
asfbr-628	58	3	the	the	DET
asfbr-628	58	4	national	national	ADJ
asfbr-628	58	5	white	white	ADJ
asfbr-628	58	6	-	-	PUNCT
asfbr-628	58	7	collar	collar	NOUN
asfbr-628	58	8	crime	crime	NOUN
asfbr-628	58	9	centre	centre	NOUN
asfbr-628	58	10	(	(	PUNCT
asfbr-628	58	11	nw3c	nw3c	NOUN
asfbr-628	58	12	)	)	PUNCT
asfbr-628	58	13	what	what	PRON
asfbr-628	58	14	differentiates	differentiate	VERB
asfbr-628	58	15	embezzlement	embezzlement	NOUN
asfbr-628	58	16	from	from	ADP
asfbr-628	58	17	other	other	ADJ
asfbr-628	58	18	types	type	NOUN
asfbr-628	58	19	of	of	ADP
asfbr-628	58	20	theft	theft	NOUN
asfbr-628	58	21	is	be	AUX
asfbr-628	58	22	the	the	DET
asfbr-628	58	23	breach	breach	NOUN
asfbr-628	58	24	of	of	ADP
asfbr-628	58	25	financial	financial	ADJ
asfbr-628	58	26	trust	trust	NOUN
asfbr-628	58	27	between	between	ADP
asfbr-628	58	28	the	the	DET
asfbr-628	58	29	property	property	NOUN
asfbr-628	58	30	or	or	CCONJ
asfbr-628	58	31	money	money	NOUN
asfbr-628	58	32	owner	owner	NOUN
asfbr-628	58	33	and	and	CCONJ
asfbr-628	58	34	the	the	DET
asfbr-628	58	35	offender	offender	NOUN
asfbr-628	58	36	.	.	PUNCT
asfbr-628	59	1	they	they	PRON
asfbr-628	59	2	further	far	ADV
asfbr-628	59	3	explained	explain	VERB
asfbr-628	59	4	that	that	SCONJ
asfbr-628	59	5	,	,	PUNCT
asfbr-628	59	6	embezzlement	embezzlement	NOUN
asfbr-628	59	7	,	,	PUNCT
asfbr-628	59	8	technically	technically	ADV
asfbr-628	59	9	,	,	PUNCT
asfbr-628	59	10	are	be	AUX
asfbr-628	59	11	a	a	DET
asfbr-628	59	12	type	type	NOUN
asfbr-628	59	13	of	of	ADP
asfbr-628	59	14	larceny	larceny	NOUN
asfbr-628	59	15	and	and	CCONJ
asfbr-628	59	16	as	as	ADP
asfbr-628	59	17	a	a	DET
asfbr-628	59	18	result	result	NOUN
asfbr-628	59	19	does	do	AUX
asfbr-628	59	20	not	not	PART
asfbr-628	59	21	enjoy	enjoy	VERB
asfbr-628	59	22	a	a	DET
asfbr-628	59	23	class	class	NOUN
asfbr-628	59	24	of	of	ADP
asfbr-628	59	25	its	its	PRON
asfbr-628	59	26	own	own	ADJ
asfbr-628	59	27	in	in	ADP
asfbr-628	59	28	the	the	DET
asfbr-628	59	29	uniform	uniform	PROPN
asfbr-628	59	30	crime	crime	PROPN
asfbr-628	59	31	reports	report	VERB
asfbr-628	59	32	so	so	SCONJ
asfbr-628	59	33	measurement	measurement	NOUN
asfbr-628	59	34	of	of	ADP
asfbr-628	59	35	its	its	PRON
asfbr-628	59	36	number	number	NOUN
asfbr-628	59	37	of	of	ADP
asfbr-628	59	38	occurrences	occurrence	NOUN
asfbr-628	59	39	is	be	AUX
asfbr-628	59	40	a	a	DET
asfbr-628	59	41	bit	bit	NOUN
asfbr-628	59	42	difficult	difficult	ADJ
asfbr-628	59	43	and	and	CCONJ
asfbr-628	59	44	may	may	AUX
asfbr-628	59	45	vary	vary	VERB
asfbr-628	59	46	from	from	ADP
asfbr-628	59	47	source	source	NOUN
asfbr-628	59	48	to	to	ADP
asfbr-628	59	49	source	source	NOUN
asfbr-628	59	50	.	.	PUNCT
asfbr-628	59	51	”	"	PUNCT
asfbr-628	60	1	embezzlement	embezzlement	NOUN
asfbr-628	60	2	is	be	AUX
asfbr-628	60	3	normally	normally	ADV
asfbr-628	60	4	committed	commit	VERB
asfbr-628	60	5	by	by	ADP
asfbr-628	60	6	employees	employee	NOUN
asfbr-628	60	7	that	that	PRON
asfbr-628	60	8	are	be	AUX
asfbr-628	60	9	entrusted	entrust	VERB
asfbr-628	60	10	with	with	ADP
asfbr-628	60	11	money	money	NOUN
asfbr-628	60	12	or	or	CCONJ
asfbr-628	60	13	asset	asset	NOUN
asfbr-628	60	14	.	.	PUNCT
asfbr-628	61	1	bartz	bartz	PROPN
asfbr-628	61	2	,	,	PUNCT
asfbr-628	61	3	strock	strock	PROPN
asfbr-628	61	4	&	&	CCONJ
asfbr-628	61	5	harris	harris	PROPN
asfbr-628	61	6	(	(	PUNCT
asfbr-628	61	7	2017	2017	NUM
asfbr-628	61	8	)	)	PUNCT
asfbr-628	61	9	confirm	confirm	VERB
asfbr-628	61	10	that	that	SCONJ
asfbr-628	61	11	every	every	DET
asfbr-628	61	12	organization	organization	NOUN
asfbr-628	61	13	both	both	CCONJ
asfbr-628	61	14	big	big	ADJ
asfbr-628	61	15	and	and	CCONJ
asfbr-628	61	16	small	small	ADJ
asfbr-628	61	17	,	,	PUNCT
asfbr-628	61	18	private	private	ADJ
asfbr-628	61	19	and	and	CCONJ
asfbr-628	61	20	public	public	ADJ
asfbr-628	61	21	is	be	AUX
asfbr-628	61	22	prone	prone	ADJ
asfbr-628	61	23	to	to	ADP
asfbr-628	61	24	embezzlement	embezzlement	NOUN
asfbr-628	61	25	,	,	PUNCT
asfbr-628	61	26	they	they	PRON
asfbr-628	61	27	suggested	suggest	VERB
asfbr-628	61	28	different	different	ADJ
asfbr-628	61	29	ways	way	NOUN
asfbr-628	61	30	of	of	ADP
asfbr-628	61	31	preventing	prevent	VERB
asfbr-628	61	32	embezzlement	embezzlement	NOUN
asfbr-628	61	33	such	such	ADJ
asfbr-628	61	34	as	as	ADP
asfbr-628	61	35	segregation	segregation	NOUN
asfbr-628	61	36	of	of	ADP
asfbr-628	61	37	duties	duty	NOUN
asfbr-628	61	38	and	and	CCONJ
asfbr-628	61	39	meticulous	meticulous	ADJ
asfbr-628	61	40	check	check	NOUN
asfbr-628	61	41	of	of	ADP
asfbr-628	61	42	every	every	DET
asfbr-628	61	43	transaction	transaction	NOUN
asfbr-628	62	1	whether	whether	SCONJ
asfbr-628	62	2	big	big	ADJ
asfbr-628	62	3	or	or	CCONJ
asfbr-628	62	4	small	small	ADJ
asfbr-628	62	5	.	.	PUNCT
asfbr-628	62	6	ibanichuka	ibanichuka	PROPN
asfbr-628	62	7	&	&	CCONJ
asfbr-628	62	8	onuoha	onuoha	PROPN
asfbr-628	62	9	(	(	PUNCT
asfbr-628	62	10	2012	2012	NUM
asfbr-628	62	11	)	)	PUNCT
asfbr-628	62	12	maintained	maintain	VERB
asfbr-628	62	13	that	that	SCONJ
asfbr-628	62	14	embezzlement	embezzlement	NOUN
asfbr-628	62	15	is	be	AUX
asfbr-628	62	16	an	an	DET
asfbr-628	62	17	intentional	intentional	ADJ
asfbr-628	62	18	misuse	misuse	NOUN
asfbr-628	62	19	of	of	ADP
asfbr-628	62	20	money	money	NOUN
asfbr-628	62	21	,	,	PUNCT
asfbr-628	62	22	physical	physical	ADJ
asfbr-628	62	23	assets	asset	NOUN
asfbr-628	62	24	or	or	CCONJ
asfbr-628	62	25	trust	trust	NOUN
asfbr-628	62	26	.	.	PUNCT
asfbr-628	63	1	the	the	DET
asfbr-628	63	2	appropriation	appropriation	NOUN
asfbr-628	63	3	of	of	ADP
asfbr-628	63	4	money	money	NOUN
asfbr-628	63	5	and	and	CCONJ
asfbr-628	63	6	other	other	ADJ
asfbr-628	63	7	assets	asset	NOUN
asfbr-628	63	8	meant	mean	VERB
asfbr-628	63	9	for	for	ADP
asfbr-628	63	10	a	a	DET
asfbr-628	63	11	specific	specific	ADJ
asfbr-628	63	12	purpose	purpose	NOUN
asfbr-628	63	13	for	for	ADP
asfbr-628	63	14	either	either	CCONJ
asfbr-628	63	15	personal	personal	ADJ
asfbr-628	63	16	use	use	NOUN
asfbr-628	63	17	or	or	CCONJ
asfbr-628	63	18	for	for	ADP
asfbr-628	63	19	what	what	PRON
asfbr-628	63	20	it	it	PRON
asfbr-628	63	21	is	be	AUX
asfbr-628	63	22	not	not	PART
asfbr-628	63	23	meant	mean	VERB
asfbr-628	63	24	for	for	ADP
asfbr-628	63	25	.	.	PUNCT
asfbr-628	64	1	such	such	ADJ
asfbr-628	64	2	act	act	NOUN
asfbr-628	64	3	is	be	AUX
asfbr-628	64	4	an	an	DET
asfbr-628	64	5	unauthorized	unauthorized	ADJ
asfbr-628	64	6	disbursement	disbursement	NOUN
asfbr-628	64	7	of	of	ADP
asfbr-628	64	8	money	money	NOUN
asfbr-628	64	9	or	or	CCONJ
asfbr-628	64	10	other	other	ADJ
asfbr-628	64	11	assets	asset	NOUN
asfbr-628	64	12	for	for	ADP
asfbr-628	64	13	personal	personal	ADJ
asfbr-628	64	14	gain	gain	NOUN
asfbr-628	64	15	.	.	PUNCT
asfbr-628	65	1	embezzlement	embezzlement	NOUN
asfbr-628	65	2	is	be	AUX
asfbr-628	65	3	the	the	DET
asfbr-628	65	4	highest	high	ADJ
asfbr-628	65	5	type	type	NOUN
asfbr-628	65	6	of	of	ADP
asfbr-628	65	7	fraud	fraud	NOUN
asfbr-628	65	8	in	in	ADP
asfbr-628	65	9	the	the	DET
asfbr-628	65	10	public	public	ADJ
asfbr-628	65	11	sector	sector	NOUN
asfbr-628	65	12	.	.	PUNCT
asfbr-628	66	1	people	people	NOUN
asfbr-628	66	2	deliberately	deliberately	ADV
asfbr-628	66	3	convert	convert	VERB
asfbr-628	66	4	public	public	ADJ
asfbr-628	66	5	fund	fund	NOUN
asfbr-628	66	6	to	to	ADP
asfbr-628	66	7	personal	personal	ADJ
asfbr-628	66	8	use	use	NOUN
asfbr-628	66	9	without	without	ADP
asfbr-628	66	10	a	a	DET
asfbr-628	66	11	blink	blink	NOUN
asfbr-628	66	12	of	of	ADP
asfbr-628	66	13	fear	fear	NOUN
asfbr-628	66	14	or	or	CCONJ
asfbr-628	66	15	conscience	conscience	VERB
asfbr-628	66	16	disturbance	disturbance	NOUN
asfbr-628	66	17	the	the	DET
asfbr-628	66	18	effect	effect	NOUN
asfbr-628	66	19	of	of	ADP
asfbr-628	66	20	embezzlement	embezzlement	NOUN
asfbr-628	66	21	,	,	PUNCT
asfbr-628	66	22	reckless	reckless	ADJ
asfbr-628	66	23	spending	spending	NOUN
asfbr-628	66	24	or	or	CCONJ
asfbr-628	66	25	any	any	DET
asfbr-628	66	26	fraud	fraud	NOUN
asfbr-628	66	27	is	be	AUX
asfbr-628	66	28	a	a	DET
asfbr-628	66	29	bottleneck	bottleneck	NOUN
asfbr-628	66	30	for	for	ADP
asfbr-628	66	31	local	local	ADJ
asfbr-628	66	32	governments	government	NOUN
asfbr-628	66	33	’	’	PART
asfbr-628	66	34	revitalization	revitalization	NOUN
asfbr-628	66	35	for	for	ADP
asfbr-628	66	36	sustainable	sustainable	ADJ
asfbr-628	66	37	development	development	NOUN
asfbr-628	66	38	and	and	CCONJ
asfbr-628	66	39	always	always	ADV
asfbr-628	66	40	unpleasant	unpleasant	ADJ
asfbr-628	66	41	.	.	PUNCT
asfbr-628	67	1	financial	financial	ADJ
asfbr-628	67	2	misappropriation	misappropriation	NOUN
asfbr-628	67	3	or	or	CCONJ
asfbr-628	67	4	embezzlements	embezzlement	NOUN
asfbr-628	67	5	in	in	ADP
asfbr-628	67	6	form	form	NOUN
asfbr-628	67	7	of	of	ADP
asfbr-628	67	8	government	government	NOUN
asfbr-628	67	9	has	have	VERB
asfbr-628	67	10	very	very	ADV
asfbr-628	67	11	negative	negative	ADJ
asfbr-628	67	12	effects	effect	NOUN
asfbr-628	67	13	as	as	SCONJ
asfbr-628	67	14	gathered	gather	VERB
asfbr-628	67	15	by	by	ADP
asfbr-628	67	16	kiabel	kiabel	PROPN
asfbr-628	67	17	(	(	PUNCT
asfbr-628	67	18	2002	2002	NUM
asfbr-628	67	19	)	)	PUNCT
asfbr-628	67	20	.	.	PUNCT
asfbr-628	68	1	most	most	ADJ
asfbr-628	68	2	embezzlement	embezzlement	NOUN
asfbr-628	68	3	cases	case	NOUN
asfbr-628	68	4	have	have	VERB
asfbr-628	68	5	serious	serious	ADJ
asfbr-628	68	6	socio	socio	NOUN
asfbr-628	68	7	-	-	PUNCT
asfbr-628	68	8	economic	economic	ADJ
asfbr-628	68	9	effects	effect	NOUN
asfbr-628	68	10	in	in	ADP
asfbr-628	68	11	the	the	DET
asfbr-628	68	12	local	local	ADJ
asfbr-628	68	13	authorities	authority	NOUN
asfbr-628	68	14	.	.	PUNCT
asfbr-628	69	1	it	it	PRON
asfbr-628	69	2	always	always	ADV
asfbr-628	69	3	results	result	VERB
asfbr-628	69	4	in	in	ADP
asfbr-628	69	5	loss	loss	NOUN
asfbr-628	69	6	of	of	ADP
asfbr-628	69	7	fund	fund	NOUN
asfbr-628	69	8	and	and	CCONJ
asfbr-628	69	9	assets	asset	NOUN
asfbr-628	69	10	of	of	ADP
asfbr-628	69	11	the	the	DET
asfbr-628	69	12	local	local	ADJ
asfbr-628	69	13	governments	government	NOUN
asfbr-628	69	14	and	and	CCONJ
asfbr-628	69	15	has	have	VERB
asfbr-628	69	16	an	an	DET
asfbr-628	69	17	adverse	adverse	ADJ
asfbr-628	69	18	effect	effect	NOUN
asfbr-628	69	19	for	for	ADP
asfbr-628	69	20	revitalizing	revitalize	VERB
asfbr-628	69	21	sustainable	sustainable	ADJ
asfbr-628	69	22	development	development	NOUN
asfbr-628	69	23	.	.	PUNCT
asfbr-628	70	1	the	the	DET
asfbr-628	70	2	loss	loss	NOUN
asfbr-628	70	3	of	of	ADP
asfbr-628	70	4	liquid	liquid	ADJ
asfbr-628	70	5	assets	asset	NOUN
asfbr-628	70	6	will	will	AUX
asfbr-628	70	7	further	far	ADV
asfbr-628	70	8	lead	lead	VERB
asfbr-628	70	9	to	to	ADP
asfbr-628	70	10	the	the	DET
asfbr-628	70	11	reduction	reduction	NOUN
asfbr-628	70	12	of	of	ADP
asfbr-628	70	13	revenue	revenue	NOUN
asfbr-628	70	14	for	for	ADP
asfbr-628	70	15	current	current	ADJ
asfbr-628	70	16	and	and	CCONJ
asfbr-628	70	17	capital	capital	NOUN
asfbr-628	70	18	expenditures	expenditure	NOUN
asfbr-628	70	19	,	,	PUNCT
asfbr-628	70	20	with	with	ADP
asfbr-628	70	21	the	the	DET
asfbr-628	70	22	attendant	attendant	ADJ
asfbr-628	70	23	reduction	reduction	NOUN
asfbr-628	70	24	in	in	ADP
asfbr-628	70	25	the	the	DET
asfbr-628	70	26	level	level	NOUN
asfbr-628	70	27	of	of	ADP
asfbr-628	70	28	economic	economic	ADJ
asfbr-628	70	29	operations	operation	NOUN
asfbr-628	70	30	,	,	PUNCT
asfbr-628	70	31	reduction	reduction	NOUN
asfbr-628	70	32	in	in	ADP
asfbr-628	70	33	revenue	revenue	NOUN
asfbr-628	70	34	inflow	inflow	NOUN
asfbr-628	70	35	and	and	CCONJ
asfbr-628	70	36	provision	provision	NOUN
asfbr-628	70	37	of	of	ADP
asfbr-628	70	38	socio	socio	NOUN
asfbr-628	70	39	-	-	PUNCT
asfbr-628	70	40	economic	economic	ADJ
asfbr-628	70	41	infrastructure	infrastructure	NOUN
asfbr-628	70	42	for	for	ADP
asfbr-628	70	43	the	the	DET
asfbr-628	70	44	public	public	NOUN
asfbr-628	70	45	.	.	PUNCT
asfbr-628	71	1	udoayang	udoayang	PROPN
asfbr-628	71	2	&	&	CCONJ
asfbr-628	71	3	james	james	PROPN
asfbr-628	71	4	(	(	PUNCT
asfbr-628	71	5	2004	2004	NUM
asfbr-628	71	6	)	)	PUNCT
asfbr-628	71	7	spelt	spelt	VERB
asfbr-628	71	8	out	out	ADP
asfbr-628	71	9	this	this	DET
asfbr-628	71	10	type	type	NOUN
asfbr-628	71	11	of	of	ADP
asfbr-628	71	12	unethical	unethical	ADJ
asfbr-628	71	13	behaviour	behaviour	NOUN
asfbr-628	71	14	is	be	AUX
asfbr-628	71	15	committed	commit	VERB
asfbr-628	71	16	by	by	ADP
asfbr-628	71	17	the	the	DET
asfbr-628	71	18	following	follow	VERB
asfbr-628	71	19	means	mean	NOUN
asfbr-628	71	20	:	:	PUNCT
asfbr-628	71	21	▪	▪	X
asfbr-628	71	22	outright	outright	ADV
asfbr-628	71	23	taking	take	VERB
asfbr-628	71	24	away	away	ADV
asfbr-628	71	25	of	of	ADP
asfbr-628	71	26	government	government	NOUN
asfbr-628	71	27	assets	asset	NOUN
asfbr-628	71	28	for	for	ADP
asfbr-628	71	29	personal	personal	ADJ
asfbr-628	71	30	use	use	NOUN
asfbr-628	71	31	▪	▪	ADJ
asfbr-628	71	32	payment	payment	NOUN
asfbr-628	71	33	of	of	ADP
asfbr-628	71	34	salary	salary	NOUN
asfbr-628	71	35	for	for	ADP
asfbr-628	71	36	non	non	ADJ
asfbr-628	71	37	-	-	NOUN
asfbr-628	71	38	workers	worker	NOUN
asfbr-628	71	39	▪	▪	ADJ
asfbr-628	71	40	payment	payment	NOUN
asfbr-628	71	41	for	for	ADP
asfbr-628	71	42	fictitious	fictitious	ADJ
asfbr-628	71	43	purchase	purchase	NOUN
asfbr-628	71	44	and	and	CCONJ
asfbr-628	71	45	contract	contract	NOUN
asfbr-628	72	1	▪	▪	ADJ
asfbr-628	72	2	payment	payment	NOUN
asfbr-628	72	3	for	for	ADP
asfbr-628	72	4	no	no	DET
asfbr-628	72	5	return	return	NOUN
asfbr-628	72	6	inwards	inward	NOUN
asfbr-628	72	7	▪	▪	NOUN
asfbr-628	72	8	teeming	teem	VERB
asfbr-628	72	9	and	and	CCONJ
asfbr-628	72	10	landing	landing	NOUN
asfbr-628	73	1	▪	▪	ADJ
asfbr-628	73	2	manipulation	manipulation	NOUN
asfbr-628	73	3	of	of	ADP
asfbr-628	73	4	any	any	DET
asfbr-628	73	5	form	form	NOUN
asfbr-628	73	6	for	for	ADP
asfbr-628	73	7	personal	personal	ADJ
asfbr-628	73	8	gains	gain	NOUN
asfbr-628	73	9	▪	▪	X
asfbr-628	73	10	over	over	ADV
asfbr-628	73	11	-	-	PUNCT
asfbr-628	73	12	stating	stating	NOUN
asfbr-628	73	13	of	of	ADP
asfbr-628	73	14	the	the	DET
asfbr-628	73	15	contract	contract	NOUN
asfbr-628	73	16	price	price	NOUN
asfbr-628	73	17	▪	▪	ADJ
asfbr-628	73	18	conversion	conversion	NOUN
asfbr-628	73	19	of	of	ADP
asfbr-628	73	20	government	government	NOUN
asfbr-628	73	21	money	money	NOUN
asfbr-628	73	22	into	into	ADP
asfbr-628	73	23	personal	personal	ADJ
asfbr-628	73	24	use	use	NOUN
asfbr-628	73	25	▪	▪	ADJ
asfbr-628	73	26	conversion	conversion	NOUN
asfbr-628	73	27	of	of	ADP
asfbr-628	73	28	office	office	NOUN
asfbr-628	73	29	imprest	imprest	NOUN
asfbr-628	73	30	to	to	ADP
asfbr-628	73	31	the	the	DET
asfbr-628	73	32	personal	personal	ADJ
asfbr-628	73	33	allowance	allowance	NOUN
asfbr-628	73	34	▪	▪	ADV
asfbr-628	73	35	unauthorized	unauthorized	ADJ
asfbr-628	73	36	use	use	NOUN
asfbr-628	73	37	of	of	ADP
asfbr-628	73	38	public	public	ADJ
asfbr-628	73	39	funds	fund	NOUN
asfbr-628	73	40	or	or	CCONJ
asfbr-628	73	41	asset	asset	NOUN
asfbr-628	73	42	▪	▪	ADJ
asfbr-628	73	43	payment	payment	NOUN
asfbr-628	73	44	against	against	ADP
asfbr-628	73	45	uncleared	uncleared	ADJ
asfbr-628	73	46	cheques	cheque	NOUN
asfbr-628	73	47	▪	▪	ADV
asfbr-628	73	48	the	the	DET
asfbr-628	73	49	claim	claim	NOUN
asfbr-628	73	50	of	of	ADP
asfbr-628	73	51	disease	disease	NOUN
asfbr-628	73	52	staff	staff	NOUN
asfbr-628	73	53	gratuity	gratuity	NOUN
asfbr-628	73	54	and	and	CCONJ
asfbr-628	73	55	pension	pension	NOUN
asfbr-628	73	56	benefits	benefit	NOUN
asfbr-628	73	57	▪	▪	ADJ
asfbr-628	73	58	misuse	misuse	NOUN
asfbr-628	73	59	of	of	ADP
asfbr-628	73	60	medical	medical	ADJ
asfbr-628	73	61	allowances	allowance	NOUN
asfbr-628	73	62	and	and	CCONJ
asfbr-628	73	63	reimbursements	reimbursement	NOUN
asfbr-628	73	64	▪	▪	ADJ
asfbr-628	73	65	larceny	larceny	NOUN
asfbr-628	73	66	copyright	copyright	NOUN
asfbr-628	73	67	©	©	PROPN
asfbr-628	73	68	cc	cc	PROPN
asfbr-628	73	69	-	-	PUNCT
asfbr-628	73	70	by	by	ADP
asfbr-628	73	71	-	-	PUNCT
asfbr-628	73	72	nc	nc	PROPN
asfbr-628	73	73	2020	2020	NUM
asfbr-628	73	74	,	,	PUNCT
asfbr-628	73	75	cribfb	cribfb	VERB
asfbr-628	74	1	|	|	ADV
asfbr-628	74	2	asfbr	asfbr	NOUN
asfbr-628	74	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-628	74	4	asian	asian	ADJ
asfbr-628	74	5	finance	finance	PROPN
asfbr-628	74	6	&	&	CCONJ
asfbr-628	74	7	banking	banking	PROPN
asfbr-628	74	8	review	review	PROPN
asfbr-628	74	9	vol	vol	NOUN
asfbr-628	74	10	.	.	PROPN
asfbr-628	75	1	4	4	NUM
asfbr-628	75	2	,	,	PUNCT
asfbr-628	75	3	no	no	INTJ
asfbr-628	75	4	.	.	NOUN
asfbr-628	75	5	1	1	NUM
asfbr-628	75	6	;	;	PUNCT
asfbr-628	75	7	2020	2020	NUM
asfbr-628	75	8	50	50	NUM
asfbr-628	75	9	▪	▪	NOUN
asfbr-628	75	10	cheque	cheque	NOUN
asfbr-628	75	11	fraud	fraud	NOUN
asfbr-628	75	12	and	and	CCONJ
asfbr-628	75	13	some	some	DET
asfbr-628	75	14	fraudulent	fraudulent	ADJ
asfbr-628	75	15	behaviour	behaviour	NOUN
asfbr-628	75	16	may	may	AUX
asfbr-628	75	17	include	include	VERB
asfbr-628	75	18	cutting	cut	VERB
asfbr-628	75	19	costs	cost	NOUN
asfbr-628	75	20	and	and	CCONJ
asfbr-628	75	21	manipulating	manipulate	VERB
asfbr-628	75	22	financial	financial	ADJ
asfbr-628	75	23	records	record	NOUN
asfbr-628	75	24	for	for	ADP
asfbr-628	75	25	personal	personal	ADJ
asfbr-628	75	26	needs	need	NOUN
asfbr-628	75	27	,	,	PUNCT
asfbr-628	75	28	etc	etc	X
asfbr-628	75	29	.	.	X
asfbr-628	76	1	3	3	X
asfbr-628	76	2	.	.	NOUN
asfbr-628	76	3	trends	trend	NOUN
asfbr-628	76	4	of	of	ADP
asfbr-628	76	5	embezzlements	embezzlement	NOUN
asfbr-628	76	6	,	,	PUNCT
asfbr-628	76	7	reckless	reckless	ADJ
asfbr-628	76	8	spending	spending	NOUN
asfbr-628	76	9	and	and	CCONJ
asfbr-628	76	10	its	its	PRON
asfbr-628	76	11	implications	implication	NOUN
asfbr-628	76	12	on	on	ADP
asfbr-628	76	13	local	local	ADJ
asfbr-628	76	14	government	government	NOUN
asfbr-628	76	15	administration	administration	NOUN
asfbr-628	76	16	aluko	aluko	PROPN
asfbr-628	76	17	(	(	PUNCT
asfbr-628	76	18	2006	2006	NUM
asfbr-628	76	19	)	)	PUNCT
asfbr-628	76	20	maintained	maintain	VERB
asfbr-628	76	21	that	that	SCONJ
asfbr-628	76	22	the	the	DET
asfbr-628	76	23	local	local	ADJ
asfbr-628	76	24	government	government	NOUN
asfbr-628	76	25	reform	reform	NOUN
asfbr-628	76	26	of	of	ADP
asfbr-628	76	27	1976	1976	NUM
asfbr-628	76	28	listed	list	VERB
asfbr-628	76	29	a	a	DET
asfbr-628	76	30	single	single	ADJ
asfbr-628	76	31	tier	tier	NOUN
asfbr-628	76	32	multi	multi	ADJ
asfbr-628	76	33	-	-	ADJ
asfbr-628	76	34	purpose	purpose	ADJ
asfbr-628	76	35	local	local	ADJ
asfbr-628	76	36	government	government	NOUN
asfbr-628	76	37	and	and	CCONJ
asfbr-628	76	38	ever	ever	ADV
asfbr-628	76	39	since	since	SCONJ
asfbr-628	76	40	then	then	ADV
asfbr-628	76	41	,	,	PUNCT
asfbr-628	76	42	nigeria	nigeria	PROPN
asfbr-628	76	43	as	as	ADP
asfbr-628	76	44	a	a	DET
asfbr-628	76	45	country	country	NOUN
asfbr-628	76	46	has	have	AUX
asfbr-628	76	47	adopted	adopt	VERB
asfbr-628	76	48	this	this	DET
asfbr-628	76	49	form	form	NOUN
asfbr-628	76	50	of	of	ADP
asfbr-628	76	51	local	local	ADJ
asfbr-628	76	52	government	government	NOUN
asfbr-628	76	53	administration	administration	NOUN
asfbr-628	76	54	.	.	PUNCT
asfbr-628	77	1	the	the	DET
asfbr-628	77	2	implication	implication	NOUN
asfbr-628	77	3	of	of	ADP
asfbr-628	77	4	the	the	DET
asfbr-628	77	5	above	above	ADJ
asfbr-628	77	6	is	be	AUX
asfbr-628	77	7	that	that	SCONJ
asfbr-628	77	8	a	a	DET
asfbr-628	77	9	similar	similar	ADJ
asfbr-628	77	10	method	method	NOUN
asfbr-628	77	11	of	of	ADP
asfbr-628	77	12	corrupt	corrupt	ADJ
asfbr-628	77	13	practices	practice	NOUN
asfbr-628	77	14	is	be	AUX
asfbr-628	77	15	obtainable	obtainable	ADJ
asfbr-628	77	16	virtually	virtually	ADV
asfbr-628	77	17	in	in	ADP
asfbr-628	77	18	all	all	DET
asfbr-628	77	19	the	the	DET
asfbr-628	77	20	local	local	ADJ
asfbr-628	77	21	councils	council	NOUN
asfbr-628	77	22	in	in	ADP
asfbr-628	77	23	the	the	DET
asfbr-628	77	24	country	country	NOUN
asfbr-628	77	25	.	.	PUNCT
asfbr-628	78	1	the	the	DET
asfbr-628	78	2	trends	trend	NOUN
asfbr-628	78	3	of	of	ADP
asfbr-628	78	4	embezzlements	embezzlement	NOUN
asfbr-628	78	5	and	and	CCONJ
asfbr-628	78	6	reckless	reckless	ADJ
asfbr-628	78	7	spending	spending	NOUN
asfbr-628	78	8	in	in	ADP
asfbr-628	78	9	nigeria	nigeria	PROPN
asfbr-628	78	10	can	can	AUX
asfbr-628	78	11	be	be	AUX
asfbr-628	78	12	summarized	summarize	VERB
asfbr-628	78	13	as	as	SCONJ
asfbr-628	78	14	follows	follow	VERB
asfbr-628	78	15	:	:	PUNCT
asfbr-628	78	16	3.1	3.1	NUM
asfbr-628	78	17	council	council	NOUN
asfbr-628	78	18	chairmen	chairman	NOUN
asfbr-628	78	19	newswatch	newswatch	NOUN
asfbr-628	78	20	(	(	PUNCT
asfbr-628	78	21	2001	2001	NUM
asfbr-628	78	22	)	)	PUNCT
asfbr-628	78	23	reported	report	VERB
asfbr-628	78	24	that	that	SCONJ
asfbr-628	78	25	in	in	ADP
asfbr-628	78	26	every	every	DET
asfbr-628	78	27	state	state	NOUN
asfbr-628	78	28	of	of	ADP
asfbr-628	78	29	the	the	DET
asfbr-628	78	30	federation	federation	NOUN
asfbr-628	78	31	,	,	PUNCT
asfbr-628	78	32	council	council	NOUN
asfbr-628	78	33	chairmen	chairman	NOUN
asfbr-628	78	34	and	and	CCONJ
asfbr-628	78	35	other	other	ADJ
asfbr-628	78	36	top	top	ADJ
asfbr-628	78	37	local	local	ADJ
asfbr-628	78	38	government	government	NOUN
asfbr-628	78	39	officials	official	NOUN
asfbr-628	78	40	have	have	AUX
asfbr-628	78	41	been	be	AUX
asfbr-628	78	42	accused	accuse	VERB
asfbr-628	78	43	of	of	ADP
asfbr-628	78	44	embezzlement	embezzlement	NOUN
asfbr-628	78	45	,	,	PUNCT
asfbr-628	78	46	misappropriation	misappropriation	NOUN
asfbr-628	78	47	of	of	ADP
asfbr-628	78	48	funds	fund	NOUN
asfbr-628	78	49	,	,	PUNCT
asfbr-628	78	50	extra	extra	ADJ
asfbr-628	78	51	-	-	ADJ
asfbr-628	78	52	budgetary	budgetary	ADJ
asfbr-628	78	53	spending	spending	NOUN
asfbr-628	78	54	,	,	PUNCT
asfbr-628	78	55	purchase	purchase	NOUN
asfbr-628	78	56	of	of	ADP
asfbr-628	78	57	official	official	ADJ
asfbr-628	78	58	vehicles	vehicle	NOUN
asfbr-628	78	59	(	(	PUNCT
asfbr-628	78	60	sometimes	sometimes	ADV
asfbr-628	78	61	unnecessarily	unnecessarily	ADV
asfbr-628	78	62	)	)	PUNCT
asfbr-628	78	63	at	at	ADP
asfbr-628	78	64	unreasonably	unreasonably	ADV
asfbr-628	78	65	exorbitant	exorbitant	ADJ
asfbr-628	78	66	prices	price	NOUN
asfbr-628	78	67	,	,	PUNCT
asfbr-628	78	68	and	and	CCONJ
asfbr-628	78	69	outrageous	outrageous	ADJ
asfbr-628	78	70	expenditure	expenditure	NOUN
asfbr-628	78	71	on	on	ADP
asfbr-628	78	72	security	security	NOUN
asfbr-628	78	73	.	.	PUNCT
asfbr-628	79	1	for	for	ADP
asfbr-628	79	2	example	example	NOUN
asfbr-628	79	3	,	,	PUNCT
asfbr-628	79	4	in	in	ADP
asfbr-628	79	5	2004	2004	NUM
asfbr-628	79	6	alone	alone	ADV
asfbr-628	79	7	punch	punch	VERB
asfbr-628	79	8	(	(	PUNCT
asfbr-628	79	9	2004	2004	NUM
asfbr-628	79	10	)	)	PUNCT
asfbr-628	79	11	reported	report	VERB
asfbr-628	79	12	that	that	SCONJ
asfbr-628	79	13	more	more	ADJ
asfbr-628	79	14	than	than	ADP
asfbr-628	79	15	n38.04	n38.04	NOUN
asfbr-628	79	16	billion	billion	NUM
asfbr-628	79	17	as	as	ADP
asfbr-628	79	18	statutory	statutory	ADJ
asfbr-628	79	19	allocation	allocation	NOUN
asfbr-628	79	20	was	be	AUX
asfbr-628	79	21	disbursed	disburse	VERB
asfbr-628	79	22	to	to	ADP
asfbr-628	79	23	the	the	DET
asfbr-628	79	24	774	774	NUM
asfbr-628	79	25	local	local	ADJ
asfbr-628	79	26	governments	government	NOUN
asfbr-628	79	27	in	in	ADP
asfbr-628	79	28	nigeria	nigeria	PROPN
asfbr-628	79	29	;	;	PUNCT
asfbr-628	79	30	the	the	DET
asfbr-628	79	31	question	question	NOUN
asfbr-628	79	32	is	be	AUX
asfbr-628	79	33	what	what	PRON
asfbr-628	79	34	has	have	AUX
asfbr-628	79	35	really	really	ADV
asfbr-628	79	36	come	come	VERB
asfbr-628	79	37	of	of	ADP
asfbr-628	79	38	the	the	DET
asfbr-628	79	39	huge	huge	ADJ
asfbr-628	79	40	amount	amount	NOUN
asfbr-628	79	41	?	?	PUNCT
asfbr-628	80	1	the	the	DET
asfbr-628	80	2	simple	simple	ADJ
asfbr-628	80	3	answer	answer	NOUN
asfbr-628	80	4	is	be	AUX
asfbr-628	80	5	that	that	SCONJ
asfbr-628	80	6	it	it	PRON
asfbr-628	80	7	has	have	AUX
asfbr-628	80	8	given	give	VERB
asfbr-628	80	9	room	room	NOUN
asfbr-628	80	10	for	for	ADP
asfbr-628	80	11	extravagant	extravagant	ADJ
asfbr-628	80	12	lifestyle	lifestyle	NOUN
asfbr-628	80	13	on	on	ADP
asfbr-628	80	14	the	the	DET
asfbr-628	80	15	part	part	NOUN
asfbr-628	80	16	of	of	ADP
asfbr-628	80	17	the	the	DET
asfbr-628	80	18	local	local	ADJ
asfbr-628	80	19	council	council	NOUN
asfbr-628	80	20	officials	official	NOUN
asfbr-628	80	21	at	at	ADP
asfbr-628	80	22	the	the	DET
asfbr-628	80	23	expense	expense	NOUN
asfbr-628	80	24	of	of	ADP
asfbr-628	80	25	the	the	DET
asfbr-628	80	26	provision	provision	NOUN
asfbr-628	80	27	of	of	ADP
asfbr-628	80	28	essential	essential	ADJ
asfbr-628	80	29	basic	basic	ADJ
asfbr-628	80	30	socio	socio	NOUN
asfbr-628	80	31	-	-	PUNCT
asfbr-628	80	32	economic	economic	ADJ
asfbr-628	80	33	and	and	CCONJ
asfbr-628	80	34	infrastructural	infrastructural	ADJ
asfbr-628	80	35	facilities	facility	NOUN
asfbr-628	80	36	for	for	ADP
asfbr-628	80	37	the	the	DET
asfbr-628	80	38	local	local	ADJ
asfbr-628	80	39	inhabitants	inhabitant	NOUN
asfbr-628	80	40	.	.	PUNCT
asfbr-628	81	1	newswatch	newswatch	PROPN
asfbr-628	81	2	(	(	PUNCT
asfbr-628	81	3	2001	2001	NUM
asfbr-628	81	4	quoted	quote	VERB
asfbr-628	81	5	in	in	ADP
asfbr-628	81	6	aluko	aluko	PROPN
asfbr-628	81	7	,	,	PUNCT
asfbr-628	81	8	2006	2006	NUM
asfbr-628	81	9	)	)	PUNCT
asfbr-628	81	10	reported	report	VERB
asfbr-628	81	11	that	that	SCONJ
asfbr-628	81	12	the	the	DET
asfbr-628	81	13	chairman	chairman	NOUN
asfbr-628	81	14	of	of	ADP
asfbr-628	81	15	kachia	kachia	PROPN
asfbr-628	81	16	local	local	ADJ
asfbr-628	81	17	government	government	NOUN
asfbr-628	81	18	area	area	NOUN
asfbr-628	81	19	awarded	award	VERB
asfbr-628	81	20	a	a	DET
asfbr-628	81	21	contract	contract	NOUN
asfbr-628	81	22	of	of	ADP
asfbr-628	81	23	n2.5	n2.5	PROPN
asfbr-628	81	24	million	million	NUM
asfbr-628	81	25	for	for	ADP
asfbr-628	81	26	rehabilitation	rehabilitation	NOUN
asfbr-628	81	27	and	and	CCONJ
asfbr-628	81	28	completion	completion	NOUN
asfbr-628	81	29	of	of	ADP
asfbr-628	81	30	a	a	DET
asfbr-628	81	31	women	woman	NOUN
asfbr-628	81	32	’s	’s	PART
asfbr-628	81	33	centre	centre	NOUN
asfbr-628	81	34	but	but	CCONJ
asfbr-628	81	35	no	no	DET
asfbr-628	81	36	work	work	NOUN
asfbr-628	81	37	was	be	AUX
asfbr-628	81	38	done	do	VERB
asfbr-628	81	39	;	;	PUNCT
asfbr-628	81	40	he	he	PRON
asfbr-628	81	41	spent	spend	VERB
asfbr-628	81	42	n	n	PROPN
asfbr-628	81	43	1	1	NUM
asfbr-628	81	44	,	,	PUNCT
asfbr-628	81	45	913,990.00	913,990.00	NUM
asfbr-628	81	46	on	on	ADP
asfbr-628	81	47	a	a	DET
asfbr-628	81	48	rural	rural	ADJ
asfbr-628	81	49	electrification	electrification	NOUN
asfbr-628	81	50	project	project	NOUN
asfbr-628	81	51	,	,	PUNCT
asfbr-628	81	52	instead	instead	ADV
asfbr-628	81	53	of	of	ADP
asfbr-628	81	54	the	the	DET
asfbr-628	81	55	approved	approve	VERB
asfbr-628	81	56	budget	budget	NOUN
asfbr-628	81	57	of	of	ADP
asfbr-628	81	58	n	n	PROPN
asfbr-628	81	59	1	1	NUM
asfbr-628	81	60	,	,	PUNCT
asfbr-628	81	61	385,540.00	385,540.00	NUM
asfbr-628	81	62	,	,	PUNCT
asfbr-628	81	63	the	the	DET
asfbr-628	81	64	report	report	NOUN
asfbr-628	81	65	further	far	ADV
asfbr-628	81	66	stated	state	VERB
asfbr-628	81	67	that	that	SCONJ
asfbr-628	81	68	the	the	DET
asfbr-628	81	69	chairman	chairman	NOUN
asfbr-628	81	70	of	of	ADP
asfbr-628	81	71	sabon	sabon	PROPN
asfbr-628	81	72	gari	gari	PROPN
asfbr-628	81	73	lga	lga	PROPN
asfbr-628	81	74	council	council	PROPN
asfbr-628	81	75	ignored	ignore	VERB
asfbr-628	81	76	the	the	DET
asfbr-628	81	77	provisions	provision	NOUN
asfbr-628	81	78	of	of	ADP
asfbr-628	81	79	the	the	DET
asfbr-628	81	80	financial	financial	ADJ
asfbr-628	81	81	memorandum	memorandum	NOUN
asfbr-628	81	82	and	and	CCONJ
asfbr-628	81	83	gave	give	VERB
asfbr-628	81	84	each	each	PRON
asfbr-628	81	85	of	of	ADP
asfbr-628	81	86	his	his	PRON
asfbr-628	81	87	councillors	councillor	NOUN
asfbr-628	81	88	n	n	CCONJ
asfbr-628	81	89	150,000.00	150,000.00	NUM
asfbr-628	81	90	for	for	ADP
asfbr-628	81	91	loyalty	loyalty	NOUN
asfbr-628	81	92	;	;	PUNCT
asfbr-628	81	93	he	he	PRON
asfbr-628	81	94	spent	spend	VERB
asfbr-628	81	95	n1million	n1million	NOUN
asfbr-628	81	96	as	as	ADP
asfbr-628	81	97	touring	tour	VERB
asfbr-628	81	98	allowance	allowance	NOUN
asfbr-628	81	99	for	for	ADP
asfbr-628	81	100	the	the	DET
asfbr-628	81	101	month	month	NOUN
asfbr-628	81	102	of	of	ADP
asfbr-628	81	103	august	august	PROPN
asfbr-628	81	104	2000	2000	NUM
asfbr-628	81	105	alone	alone	ADV
asfbr-628	81	106	;	;	PUNCT
asfbr-628	81	107	and	and	CCONJ
asfbr-628	81	108	spent	spend	VERB
asfbr-628	81	109	another	another	PRON
asfbr-628	81	110	n	n	CCONJ
asfbr-628	81	111	1.5	1.5	NUM
asfbr-628	81	112	million	million	NUM
asfbr-628	81	113	on	on	ADP
asfbr-628	81	114	radio	radio	NOUN
asfbr-628	81	115	communication	communication	NOUN
asfbr-628	81	116	equipment	equipment	NOUN
asfbr-628	81	117	.	.	PUNCT
asfbr-628	82	1	the	the	DET
asfbr-628	82	2	same	same	ADJ
asfbr-628	82	3	report	report	NOUN
asfbr-628	82	4	had	have	VERB
asfbr-628	82	5	it	it	PRON
asfbr-628	82	6	that	that	SCONJ
asfbr-628	82	7	the	the	DET
asfbr-628	82	8	extra	extra	ADJ
asfbr-628	82	9	-	-	ADJ
asfbr-628	82	10	budgetary	budgetary	ADJ
asfbr-628	82	11	spending	spending	NOUN
asfbr-628	82	12	of	of	ADP
asfbr-628	82	13	the	the	DET
asfbr-628	82	14	samga	samga	PROPN
asfbr-628	82	15	local	local	ADJ
asfbr-628	82	16	government	government	NOUN
asfbr-628	82	17	chairman	chairman	NOUN
asfbr-628	82	18	stood	stand	VERB
asfbr-628	82	19	at	at	ADP
asfbr-628	82	20	n	n	ADP
asfbr-628	82	21	16,495,605.70	16,495,605.70	NUM
asfbr-628	82	22	;	;	PUNCT
asfbr-628	82	23	he	he	PRON
asfbr-628	82	24	even	even	ADV
asfbr-628	82	25	awarded	award	VERB
asfbr-628	82	26	a	a	DET
asfbr-628	82	27	contract	contract	NOUN
asfbr-628	82	28	for	for	ADP
asfbr-628	82	29	office	office	NOUN
asfbr-628	82	30	rehabilitation	rehabilitation	NOUN
asfbr-628	82	31	worth	worth	ADJ
asfbr-628	82	32	n	n	PROPN
asfbr-628	82	33	3,171,375.00	3,171,375.00	NUM
asfbr-628	82	34	when	when	SCONJ
asfbr-628	82	35	the	the	DET
asfbr-628	82	36	value	value	NOUN
asfbr-628	82	37	of	of	ADP
asfbr-628	82	38	the	the	DET
asfbr-628	82	39	said	say	VERB
asfbr-628	82	40	office	office	NOUN
asfbr-628	82	41	rehabilitation	rehabilitation	NOUN
asfbr-628	82	42	ought	ought	AUX
asfbr-628	82	43	to	to	PART
asfbr-628	82	44	be	be	AUX
asfbr-628	82	45	n	n	DET
asfbr-628	82	46	906,044.00	906,044.00	NUM
asfbr-628	82	47	.	.	PUNCT
asfbr-628	83	1	similarly	similarly	ADV
asfbr-628	83	2	,	,	PUNCT
asfbr-628	83	3	ogun	ogun	PROPN
asfbr-628	83	4	state	state	PROPN
asfbr-628	83	5	local	local	ADJ
asfbr-628	83	6	government	government	NOUN
asfbr-628	83	7	can	can	AUX
asfbr-628	83	8	not	not	PART
asfbr-628	83	9	claim	claim	VERB
asfbr-628	83	10	to	to	PART
asfbr-628	83	11	be	be	AUX
asfbr-628	83	12	free	free	ADJ
asfbr-628	83	13	from	from	ADP
asfbr-628	83	14	similar	similar	ADJ
asfbr-628	83	15	corrupt	corrupt	ADJ
asfbr-628	83	16	cases	case	NOUN
asfbr-628	83	17	,	,	PUNCT
asfbr-628	83	18	on	on	ADP
asfbr-628	83	19	june	june	PROPN
asfbr-628	83	20	13	13	NUM
asfbr-628	83	21	,	,	PUNCT
asfbr-628	83	22	2010	2010	NUM
asfbr-628	83	23	,	,	PUNCT
asfbr-628	83	24	sunday	sunday	PROPN
asfbr-628	83	25	punch	punch	PROPN
asfbr-628	83	26	reported	report	VERB
asfbr-628	83	27	a	a	DET
asfbr-628	83	28	case	case	NOUN
asfbr-628	83	29	captioned	caption	VERB
asfbr-628	83	30	“	"	PUNCT
asfbr-628	83	31	n	n	CCONJ
asfbr-628	83	32	30bn	30bn	ADJ
asfbr-628	83	33	fraud	fraud	NOUN
asfbr-628	83	34	:	:	PUNCT
asfbr-628	83	35	efcc	efcc	PROPN
asfbr-628	83	36	storms	storms	PROPN
asfbr-628	83	37	ogun	ogun	PROPN
asfbr-628	83	38	”	"	PUNCT
asfbr-628	83	39	.	.	PUNCT
asfbr-628	84	1	in	in	ADP
asfbr-628	84	2	that	that	DET
asfbr-628	84	3	report	report	NOUN
asfbr-628	84	4	,	,	PUNCT
asfbr-628	84	5	former	former	ADJ
asfbr-628	84	6	chairmen	chairman	NOUN
asfbr-628	84	7	of	of	ADP
asfbr-628	84	8	ikenne	ikenne	PROPN
asfbr-628	84	9	local	local	ADJ
asfbr-628	84	10	government	government	NOUN
asfbr-628	84	11	,	,	PUNCT
asfbr-628	84	12	chief	chief	ADJ
asfbr-628	84	13	adepegba	adepegba	ADJ
asfbr-628	84	14	otemolu	otemolu	NOUN
asfbr-628	84	15	and	and	CCONJ
asfbr-628	84	16	obafemi	obafemi	ADP
asfbr-628	84	17	owode	owode	PROPN
asfbr-628	84	18	local	local	ADJ
asfbr-628	84	19	government	government	NOUN
asfbr-628	84	20	,	,	PUNCT
asfbr-628	84	21	mr	mr	PROPN
asfbr-628	84	22	akeem	akeem	PROPN
asfbr-628	84	23	adesina	adesina	PROPN
asfbr-628	84	24	were	be	AUX
asfbr-628	84	25	among	among	ADP
asfbr-628	84	26	the	the	DET
asfbr-628	84	27	chairmen	chairman	NOUN
asfbr-628	84	28	being	be	AUX
asfbr-628	84	29	investigated	investigate	VERB
asfbr-628	84	30	over	over	ADP
asfbr-628	84	31	the	the	DET
asfbr-628	84	32	alleged	alleged	ADJ
asfbr-628	84	33	diversion	diversion	NOUN
asfbr-628	84	34	of	of	ADP
asfbr-628	84	35	n30bn	n30bn	ADP
asfbr-628	84	36	excess	excess	ADJ
asfbr-628	84	37	crude	crude	ADJ
asfbr-628	84	38	oil	oil	NOUN
asfbr-628	84	39	allocated	allocate	VERB
asfbr-628	84	40	to	to	ADP
asfbr-628	84	41	the	the	DET
asfbr-628	84	42	20	20	NUM
asfbr-628	84	43	local	local	ADJ
asfbr-628	84	44	government	government	NOUN
asfbr-628	84	45	areas	area	NOUN
asfbr-628	84	46	of	of	ADP
asfbr-628	84	47	the	the	DET
asfbr-628	84	48	state	state	NOUN
asfbr-628	84	49	in	in	ADP
asfbr-628	84	50	2009	2009	NUM
asfbr-628	84	51	.	.	PUNCT
asfbr-628	85	1	adeyemi	adeyemi	ADV
asfbr-628	85	2	(	(	PUNCT
asfbr-628	85	3	2012	2012	NUM
asfbr-628	85	4	)	)	PUNCT
asfbr-628	85	5	revealed	reveal	VERB
asfbr-628	85	6	that	that	SCONJ
asfbr-628	85	7	the	the	DET
asfbr-628	85	8	former	former	ADJ
asfbr-628	85	9	council	council	NOUN
asfbr-628	85	10	chairman	chairman	NOUN
asfbr-628	85	11	of	of	ADP
asfbr-628	85	12	abeokuta	abeokuta	PROPN
asfbr-628	85	13	north	north	PROPN
asfbr-628	85	14	local	local	ADJ
asfbr-628	85	15	government	government	NOUN
asfbr-628	85	16	council	council	NOUN
asfbr-628	85	17	in	in	ADP
asfbr-628	85	18	ogun	ogun	PROPN
asfbr-628	85	19	state	state	PROPN
asfbr-628	85	20	,	,	PUNCT
asfbr-628	85	21	alhaji	alhaji	PROPN
asfbr-628	85	22	morouf	morouf	PROPN
asfbr-628	85	23	ajisegun	ajisegun	NOUN
asfbr-628	85	24	was	be	AUX
asfbr-628	85	25	convicted	convict	VERB
asfbr-628	85	26	and	and	CCONJ
asfbr-628	85	27	sentence	sentence	NOUN
asfbr-628	85	28	to	to	ADP
asfbr-628	85	29	two	two	NUM
asfbr-628	85	30	years	year	NOUN
asfbr-628	85	31	imprisonment	imprisonment	NOUN
asfbr-628	85	32	with	with	ADP
asfbr-628	85	33	the	the	DET
asfbr-628	85	34	option	option	NOUN
asfbr-628	85	35	of	of	ADP
asfbr-628	85	36	n500	n500	PROPN
asfbr-628	85	37	,	,	PUNCT
asfbr-628	85	38	000.00	000.00	NUM
asfbr-628	85	39	fine	fine	NOUN
asfbr-628	85	40	for	for	ADP
asfbr-628	85	41	lavishing	lavish	VERB
asfbr-628	85	42	the	the	DET
asfbr-628	85	43	sum	sum	NOUN
asfbr-628	85	44	of	of	ADP
asfbr-628	85	45	n260	n260	NUM
asfbr-628	85	46	,	,	PUNCT
asfbr-628	85	47	000.00	000.00	NUM
asfbr-628	85	48	meant	mean	VERB
asfbr-628	85	49	for	for	ADP
asfbr-628	85	50	printing	printing	NOUN
asfbr-628	85	51	of	of	ADP
asfbr-628	85	52	exercise	exercise	NOUN
asfbr-628	85	53	books	book	NOUN
asfbr-628	85	54	in	in	ADP
asfbr-628	85	55	the	the	DET
asfbr-628	85	56	local	local	ADJ
asfbr-628	85	57	government	government	NOUN
asfbr-628	85	58	on	on	ADP
asfbr-628	85	59	ileya	ileya	NOUN
asfbr-628	85	60	gift	gift	NOUN
asfbr-628	85	61	.	.	PUNCT
asfbr-628	86	1	fatile	fatile	NOUN
asfbr-628	86	2	and	and	CCONJ
asfbr-628	86	3	okewale	okewale	NOUN
asfbr-628	86	4	(	(	PUNCT
asfbr-628	86	5	2014	2014	NUM
asfbr-628	86	6	)	)	PUNCT
asfbr-628	86	7	also	also	ADV
asfbr-628	86	8	revealed	reveal	VERB
asfbr-628	86	9	that	that	SCONJ
asfbr-628	86	10	in	in	ADP
asfbr-628	86	11	benue	benue	PROPN
asfbr-628	86	12	state	state	NOUN
asfbr-628	86	13	,	,	PUNCT
asfbr-628	86	14	the	the	DET
asfbr-628	86	15	chairman	chairman	NOUN
asfbr-628	86	16	of	of	ADP
asfbr-628	86	17	ado	ado	PROPN
asfbr-628	86	18	lga	lga	PROPN
asfbr-628	86	19	was	be	AUX
asfbr-628	86	20	reported	report	VERB
asfbr-628	86	21	to	to	PART
asfbr-628	86	22	have	have	AUX
asfbr-628	86	23	spent	spend	VERB
asfbr-628	86	24	thirty	thirty	NUM
asfbr-628	86	25	-	-	PUNCT
asfbr-628	86	26	eight	eight	NUM
asfbr-628	86	27	million	million	NUM
asfbr-628	86	28	two	two	NUM
asfbr-628	86	29	hundred	hundred	NUM
asfbr-628	86	30	(	(	PUNCT
asfbr-628	86	31	n	n	ADV
asfbr-628	86	32	38	38	NUM
asfbr-628	86	33	,	,	PUNCT
asfbr-628	86	34	200,000.00	200,000.00	NUM
asfbr-628	86	35	)	)	PUNCT
asfbr-628	86	36	on	on	ADP
asfbr-628	86	37	maintenance	maintenance	NOUN
asfbr-628	86	38	of	of	ADP
asfbr-628	86	39	peace	peace	NOUN
asfbr-628	86	40	in	in	ADP
asfbr-628	86	41	the	the	DET
asfbr-628	86	42	area	area	NOUN
asfbr-628	86	43	where	where	SCONJ
asfbr-628	86	44	there	there	PRON
asfbr-628	86	45	was	be	VERB
asfbr-628	86	46	no	no	DET
asfbr-628	86	47	crisis	crisis	NOUN
asfbr-628	86	48	in	in	ADP
asfbr-628	86	49	the	the	DET
asfbr-628	86	50	area	area	NOUN
asfbr-628	86	51	since	since	SCONJ
asfbr-628	86	52	the	the	DET
asfbr-628	86	53	chairman	chairman	NOUN
asfbr-628	86	54	assumed	assume	VERB
asfbr-628	86	55	office	office	NOUN
asfbr-628	86	56	.	.	PUNCT
asfbr-628	87	1	the	the	DET
asfbr-628	87	2	chairman	chairman	NOUN
asfbr-628	87	3	also	also	ADV
asfbr-628	87	4	claimed	claim	VERB
asfbr-628	87	5	to	to	PART
asfbr-628	87	6	have	have	AUX
asfbr-628	87	7	spent	spend	VERB
asfbr-628	87	8	eighteen	eighteen	NUM
asfbr-628	87	9	million	million	NUM
asfbr-628	87	10	(	(	PUNCT
asfbr-628	87	11	n	n	NOUN
asfbr-628	87	12	18,000,000	18,000,000	NUM
asfbr-628	87	13	)	)	PUNCT
asfbr-628	87	14	on	on	ADP
asfbr-628	87	15	hospitality	hospitality	NOUN
asfbr-628	87	16	,	,	PUNCT
asfbr-628	87	17	the	the	DET
asfbr-628	87	18	only	only	ADJ
asfbr-628	87	19	lg	lg	NOUN
asfbr-628	87	20	chairman	chairman	NOUN
asfbr-628	87	21	in	in	ADP
asfbr-628	87	22	the	the	DET
asfbr-628	87	23	country	country	NOUN
asfbr-628	87	24	to	to	PART
asfbr-628	87	25	have	have	AUX
asfbr-628	87	26	done	do	VERB
asfbr-628	87	27	so	so	ADV
asfbr-628	87	28	.	.	PUNCT
asfbr-628	88	1	also	also	ADV
asfbr-628	88	2	,	,	PUNCT
asfbr-628	88	3	in	in	ADP
asfbr-628	88	4	delta	delta	PROPN
asfbr-628	88	5	state	state	NOUN
asfbr-628	88	6	,	,	PUNCT
asfbr-628	88	7	the	the	DET
asfbr-628	88	8	chairman	chairman	NOUN
asfbr-628	88	9	of	of	ADP
asfbr-628	88	10	okpe	okpe	PROPN
asfbr-628	88	11	lga	lga	NOUN
asfbr-628	88	12	was	be	AUX
asfbr-628	88	13	suspended	suspend	VERB
asfbr-628	88	14	by	by	ADP
asfbr-628	88	15	the	the	DET
asfbr-628	88	16	,	,	PUNCT
asfbr-628	88	17	state	state	NOUN
asfbr-628	88	18	house	house	NOUN
asfbr-628	88	19	of	of	ADP
asfbr-628	88	20	assembly	assembly	NOUN
asfbr-628	88	21	on	on	ADP
asfbr-628	88	22	the	the	DET
asfbr-628	88	23	allegation	allegation	NOUN
asfbr-628	88	24	that	that	SCONJ
asfbr-628	88	25	he	he	PRON
asfbr-628	88	26	claimed	claim	VERB
asfbr-628	88	27	have	have	AUX
asfbr-628	88	28	given	give	VERB
asfbr-628	88	29	n86	n86	NOUN
asfbr-628	88	30	million	million	NUM
asfbr-628	88	31	to	to	ADP
asfbr-628	88	32	niger	niger	NOUN
asfbr-628	88	33	delta	delta	NOUN
asfbr-628	88	34	youths	youth	NOUN
asfbr-628	88	35	guarding	guard	VERB
asfbr-628	88	36	pipeline	pipeline	NOUN
asfbr-628	88	37	installations	installation	NOUN
asfbr-628	88	38	.	.	PUNCT
asfbr-628	89	1	the	the	DET
asfbr-628	89	2	chairman	chairman	NOUN
asfbr-628	89	3	was	be	AUX
asfbr-628	89	4	further	far	ADV
asfbr-628	89	5	accused	accuse	VERB
asfbr-628	89	6	of	of	ADP
asfbr-628	89	7	mismanaging	mismanage	VERB
asfbr-628	89	8	four	four	NUM
asfbr-628	89	9	hundred	hundred	NUM
asfbr-628	89	10	million	million	NUM
asfbr-628	89	11	(	(	PUNCT
asfbr-628	89	12	n	n	PROPN
asfbr-628	89	13	400,000.00	400,000.00	NUM
asfbr-628	89	14	)	)	PUNCT
asfbr-628	89	15	stabilization	stabilization	NOUN
asfbr-628	89	16	fund	fund	NOUN
asfbr-628	89	17	using	use	VERB
asfbr-628	89	18	his	his	PRON
asfbr-628	89	19	position	position	NOUN
asfbr-628	89	20	to	to	PART
asfbr-628	89	21	acquired	acquire	VERB
asfbr-628	89	22	40	40	NUM
asfbr-628	89	23	cars	car	NOUN
asfbr-628	89	24	for	for	ADP
asfbr-628	89	25	himself	himself	PRON
asfbr-628	89	26	and	and	CCONJ
asfbr-628	89	27	members	member	NOUN
asfbr-628	89	28	of	of	ADP
asfbr-628	89	29	his	his	PRON
asfbr-628	89	30	family	family	NOUN
asfbr-628	89	31	.	.	PUNCT
asfbr-628	90	1	the	the	DET
asfbr-628	90	2	above	above	ADJ
asfbr-628	90	3	explanations	explanation	NOUN
asfbr-628	90	4	and	and	CCONJ
asfbr-628	90	5	illustrations	illustration	NOUN
asfbr-628	90	6	are	be	AUX
asfbr-628	90	7	few	few	ADJ
asfbr-628	90	8	practical	practical	ADJ
asfbr-628	90	9	examples	example	NOUN
asfbr-628	90	10	of	of	ADP
asfbr-628	90	11	embezzlement	embezzlement	NOUN
asfbr-628	90	12	and	and	CCONJ
asfbr-628	90	13	reckless	reckless	ADJ
asfbr-628	90	14	spending	spending	NOUN
asfbr-628	90	15	in	in	ADP
asfbr-628	90	16	local	local	ADJ
asfbr-628	90	17	government	government	NOUN
asfbr-628	90	18	councils	council	NOUN
asfbr-628	90	19	in	in	ADP
asfbr-628	90	20	nigeria	nigeria	PROPN
asfbr-628	90	21	.	.	PUNCT
asfbr-628	91	1	the	the	DET
asfbr-628	91	2	consequence	consequence	NOUN
asfbr-628	91	3	is	be	AUX
asfbr-628	91	4	a	a	DET
asfbr-628	91	5	bottleneck	bottleneck	NOUN
asfbr-628	91	6	for	for	ADP
asfbr-628	91	7	local	local	ADJ
asfbr-628	91	8	governments	government	NOUN
asfbr-628	91	9	’	’	PART
asfbr-628	91	10	revitalization	revitalization	NOUN
asfbr-628	91	11	for	for	ADP
asfbr-628	91	12	sustainable	sustainable	ADJ
asfbr-628	91	13	development	development	NOUN
asfbr-628	91	14	while	while	SCONJ
asfbr-628	91	15	the	the	DET
asfbr-628	91	16	officials	official	NOUN
asfbr-628	91	17	of	of	ADP
asfbr-628	91	18	the	the	DET
asfbr-628	91	19	councils	council	NOUN
asfbr-628	91	20	are	be	AUX
asfbr-628	91	21	busy	busy	ADJ
asfbr-628	91	22	celebrating	celebrate	VERB
asfbr-628	91	23	their	their	PRON
asfbr-628	91	24	ill	ill	ADV
asfbr-628	91	25	-	-	PUNCT
asfbr-628	91	26	gotten	get	VERB
asfbr-628	91	27	wealth	wealth	NOUN
asfbr-628	91	28	.	.	PUNCT
asfbr-628	92	1	3.2	3.2	NUM
asfbr-628	92	2	ghost	ghost	NOUN
asfbr-628	92	3	workers	worker	NOUN
asfbr-628	92	4	another	another	DET
asfbr-628	92	5	trend	trend	NOUN
asfbr-628	92	6	of	of	ADP
asfbr-628	92	7	embezzlement	embezzlement	NOUN
asfbr-628	92	8	and	and	CCONJ
asfbr-628	92	9	reckless	reckless	ADJ
asfbr-628	92	10	spending	spending	NOUN
asfbr-628	92	11	in	in	ADP
asfbr-628	92	12	local	local	ADJ
asfbr-628	92	13	government	government	NOUN
asfbr-628	92	14	councils	council	NOUN
asfbr-628	92	15	in	in	ADP
asfbr-628	92	16	nigeria	nigeria	PROPN
asfbr-628	92	17	is	be	AUX
asfbr-628	92	18	ghost	ghost	NOUN
asfbr-628	92	19	workers	worker	NOUN
asfbr-628	92	20	.	.	PUNCT
asfbr-628	93	1	the	the	DET
asfbr-628	93	2	number	number	NOUN
asfbr-628	93	3	of	of	ADP
asfbr-628	93	4	workers	worker	NOUN
asfbr-628	93	5	on	on	ADP
asfbr-628	93	6	the	the	DET
asfbr-628	93	7	pay	pay	NOUN
asfbr-628	93	8	roll	roll	NOUN
asfbr-628	93	9	of	of	ADP
asfbr-628	93	10	the	the	DET
asfbr-628	93	11	council	council	NOUN
asfbr-628	93	12	is	be	AUX
asfbr-628	93	13	much	much	ADV
asfbr-628	93	14	more	more	ADJ
asfbr-628	93	15	than	than	ADP
asfbr-628	93	16	the	the	DET
asfbr-628	93	17	legitimate	legitimate	ADJ
asfbr-628	93	18	number	number	NOUN
asfbr-628	93	19	of	of	ADP
asfbr-628	93	20	workers	worker	NOUN
asfbr-628	93	21	actually	actually	ADV
asfbr-628	93	22	working	work	VERB
asfbr-628	93	23	in	in	ADP
asfbr-628	93	24	the	the	DET
asfbr-628	93	25	council	council	NOUN
asfbr-628	93	26	.	.	PUNCT
asfbr-628	94	1	sometimes	sometimes	ADV
asfbr-628	94	2	these	these	DET
asfbr-628	94	3	ghost	ghost	NOUN
asfbr-628	94	4	workers	worker	NOUN
asfbr-628	94	5	are	be	AUX
asfbr-628	94	6	regarded	regard	VERB
asfbr-628	94	7	as	as	ADP
asfbr-628	94	8	consultants	consultant	NOUN
asfbr-628	94	9	,	,	PUNCT
asfbr-628	94	10	liaison	liaison	NOUN
asfbr-628	94	11	officers	officer	NOUN
asfbr-628	94	12	etc	etc	X
asfbr-628	94	13	.	.	PUNCT
asfbr-628	95	1	in	in	ADP
asfbr-628	95	2	fact	fact	NOUN
asfbr-628	95	3	,	,	PUNCT
asfbr-628	95	4	some	some	PRON
asfbr-628	95	5	of	of	ADP
asfbr-628	95	6	these	these	DET
asfbr-628	95	7	names	name	NOUN
asfbr-628	95	8	do	do	AUX
asfbr-628	95	9	not	not	PART
asfbr-628	95	10	exist	exist	VERB
asfbr-628	95	11	in	in	ADP
asfbr-628	95	12	actual	actual	ADJ
asfbr-628	95	13	sense	sense	NOUN
asfbr-628	95	14	,	,	PUNCT
asfbr-628	95	15	that	that	ADV
asfbr-628	95	16	is	is	ADV
asfbr-628	95	17	,	,	PUNCT
asfbr-628	95	18	council	council	NOUN
asfbr-628	95	19	officials	official	NOUN
asfbr-628	95	20	only	only	ADV
asfbr-628	95	21	add	add	VERB
asfbr-628	95	22	such	such	ADJ
asfbr-628	95	23	fictitious	fictitious	ADJ
asfbr-628	95	24	names	name	NOUN
asfbr-628	95	25	and	and	CCONJ
asfbr-628	95	26	the	the	DET
asfbr-628	95	27	money	money	NOUN
asfbr-628	95	28	meant	mean	VERB
asfbr-628	95	29	for	for	ADP
asfbr-628	95	30	such	such	ADJ
asfbr-628	95	31	ghost	ghost	NOUN
asfbr-628	95	32	names	name	NOUN
asfbr-628	95	33	will	will	AUX
asfbr-628	95	34	finally	finally	ADV
asfbr-628	95	35	find	find	VERB
asfbr-628	95	36	their	their	PRON
asfbr-628	95	37	way	way	NOUN
asfbr-628	95	38	or	or	CCONJ
asfbr-628	95	39	be	be	AUX
asfbr-628	95	40	transferred	transfer	VERB
asfbr-628	95	41	to	to	ADP
asfbr-628	95	42	these	these	DET
asfbr-628	95	43	officials	official	NOUN
asfbr-628	95	44	account	account	VERB
asfbr-628	95	45	.	.	PUNCT
asfbr-628	96	1	some	some	DET
asfbr-628	96	2	ghost	ghost	NOUN
asfbr-628	96	3	workers	worker	NOUN
asfbr-628	96	4	in	in	ADP
asfbr-628	96	5	some	some	DET
asfbr-628	96	6	states	state	NOUN
asfbr-628	96	7	are	be	AUX
asfbr-628	96	8	illegal	illegal	ADJ
asfbr-628	96	9	names	name	NOUN
asfbr-628	96	10	given	give	VERB
asfbr-628	96	11	by	by	ADP
asfbr-628	96	12	political	political	ADJ
asfbr-628	96	13	office	office	NOUN
asfbr-628	96	14	holders	holder	NOUN
asfbr-628	96	15	comprising	comprise	VERB
asfbr-628	96	16	their	their	PRON
asfbr-628	96	17	supporters	supporter	NOUN
asfbr-628	96	18	who	who	PRON
asfbr-628	96	19	are	be	AUX
asfbr-628	96	20	not	not	PART
asfbr-628	96	21	working	work	VERB
asfbr-628	96	22	but	but	CCONJ
asfbr-628	96	23	collecting	collect	VERB
asfbr-628	96	24	wages	wage	NOUN
asfbr-628	96	25	/	/	SYM
asfbr-628	96	26	salaries	salary	NOUN
asfbr-628	96	27	from	from	ADP
asfbr-628	96	28	the	the	DET
asfbr-628	96	29	local	local	ADJ
asfbr-628	96	30	governments	government	NOUN
asfbr-628	96	31	(	(	PUNCT
asfbr-628	96	32	nwaodike	nwaodike	ADJ
asfbr-628	96	33	,	,	PUNCT
asfbr-628	96	34	2013	2013	NUM
asfbr-628	96	35	)	)	PUNCT
asfbr-628	96	36	,	,	PUNCT
asfbr-628	96	37	this	this	DET
asfbr-628	96	38	illicit	illicit	ADJ
asfbr-628	96	39	act	act	NOUN
asfbr-628	96	40	is	be	AUX
asfbr-628	96	41	a	a	DET
asfbr-628	96	42	bottle	bottle	NOUN
asfbr-628	96	43	necks	neck	NOUN
asfbr-628	96	44	for	for	ADP
asfbr-628	96	45	local	local	ADJ
asfbr-628	96	46	governments	government	NOUN
asfbr-628	96	47	’	’	PART
asfbr-628	96	48	revitalization	revitalization	NOUN
asfbr-628	96	49	for	for	ADP
asfbr-628	96	50	sustainable	sustainable	ADJ
asfbr-628	96	51	development	development	NOUN
asfbr-628	96	52	.	.	PUNCT
asfbr-628	97	1	3.3	3.3	NUM
asfbr-628	97	2	fake	fake	ADJ
asfbr-628	97	3	projects	project	NOUN
asfbr-628	97	4	nwaodike	nwaodike	VERB
asfbr-628	97	5	,	,	PUNCT
asfbr-628	97	6	(	(	PUNCT
asfbr-628	97	7	2013	2013	NUM
asfbr-628	97	8	)	)	PUNCT
asfbr-628	97	9	revealed	reveal	VERB
asfbr-628	97	10	that	that	SCONJ
asfbr-628	97	11	besides	besides	SCONJ
asfbr-628	97	12	the	the	DET
asfbr-628	97	13	aforementioned	aforementioned	ADJ
asfbr-628	97	14	forms	form	NOUN
asfbr-628	97	15	of	of	ADP
asfbr-628	97	16	embezzlement	embezzlement	NOUN
asfbr-628	97	17	and	and	CCONJ
asfbr-628	97	18	reckless	reckless	ADJ
asfbr-628	97	19	spending	spending	NOUN
asfbr-628	97	20	practices	practice	NOUN
asfbr-628	97	21	,	,	PUNCT
asfbr-628	97	22	others	other	NOUN
asfbr-628	97	23	come	come	VERB
asfbr-628	97	24	in	in	ADP
asfbr-628	97	25	the	the	DET
asfbr-628	97	26	form	form	NOUN
asfbr-628	97	27	of	of	ADP
asfbr-628	97	28	fake	fake	ADJ
asfbr-628	97	29	projects	project	NOUN
asfbr-628	97	30	as	as	ADP
asfbr-628	97	31	part	part	NOUN
asfbr-628	97	32	of	of	ADP
asfbr-628	97	33	the	the	DET
asfbr-628	97	34	ongoing	ongoing	ADJ
asfbr-628	97	35	developmental	developmental	ADJ
asfbr-628	97	36	projects	project	NOUN
asfbr-628	97	37	the	the	DET
asfbr-628	97	38	councils	council	NOUN
asfbr-628	97	39	claim	claim	VERB
asfbr-628	97	40	to	to	PART
asfbr-628	97	41	have	have	AUX
asfbr-628	97	42	embarked	embark	VERB
asfbr-628	97	43	on	on	ADP
asfbr-628	97	44	.	.	PUNCT
asfbr-628	98	1	these	these	DET
asfbr-628	98	2	unidentified	unidentified	ADJ
asfbr-628	98	3	projects	project	NOUN
asfbr-628	98	4	include	include	VERB
asfbr-628	98	5	,	,	PUNCT
asfbr-628	98	6	drainage	drainage	NOUN
asfbr-628	98	7	systems	system	NOUN
asfbr-628	98	8	,	,	PUNCT
asfbr-628	98	9	lockup	lockup	NOUN
asfbr-628	98	10	shops	shop	NOUN
asfbr-628	98	11	,	,	PUNCT
asfbr-628	98	12	construction	construction	NOUN
asfbr-628	98	13	of	of	ADP
asfbr-628	98	14	new	new	ADJ
asfbr-628	98	15	and	and	CCONJ
asfbr-628	98	16	renovation	renovation	NOUN
asfbr-628	98	17	of	of	ADP
asfbr-628	98	18	the	the	DET
asfbr-628	98	19	existing	exist	VERB
asfbr-628	98	20	ones	one	NOUN
asfbr-628	98	21	respectively	respectively	ADV
asfbr-628	98	22	,	,	PUNCT
asfbr-628	98	23	copyright	copyright	NOUN
asfbr-628	98	24	©	©	PROPN
asfbr-628	98	25	cc	cc	PROPN
asfbr-628	98	26	-	-	PUNCT
asfbr-628	98	27	by	by	ADP
asfbr-628	98	28	-	-	PUNCT
asfbr-628	98	29	nc	nc	PROPN
asfbr-628	98	30	2020	2020	NUM
asfbr-628	98	31	,	,	PUNCT
asfbr-628	98	32	cribfb	cribfb	VERB
asfbr-628	99	1	|	|	ADV
asfbr-628	99	2	asfbr	asfbr	NOUN
asfbr-628	99	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-628	99	4	asian	asian	ADJ
asfbr-628	99	5	finance	finance	PROPN
asfbr-628	99	6	&	&	CCONJ
asfbr-628	99	7	banking	banking	PROPN
asfbr-628	99	8	review	review	PROPN
asfbr-628	99	9	vol	vol	NOUN
asfbr-628	99	10	.	.	PROPN
asfbr-628	100	1	4	4	NUM
asfbr-628	100	2	,	,	PUNCT
asfbr-628	100	3	no	no	INTJ
asfbr-628	100	4	.	.	NOUN
asfbr-628	100	5	1	1	NUM
asfbr-628	100	6	;	;	PUNCT
asfbr-628	100	7	2020	2020	NUM
asfbr-628	100	8	51	51	NUM
asfbr-628	100	9	agricultural	agricultural	ADJ
asfbr-628	100	10	projects	project	NOUN
asfbr-628	100	11	like	like	ADP
asfbr-628	100	12	poultry	poultry	NOUN
asfbr-628	100	13	farms	farm	NOUN
asfbr-628	100	14	,	,	PUNCT
asfbr-628	100	15	health	health	NOUN
asfbr-628	100	16	centres	centre	NOUN
asfbr-628	100	17	for	for	ADP
asfbr-628	100	18	their	their	PRON
asfbr-628	100	19	staffs	staff	NOUN
asfbr-628	100	20	,	,	PUNCT
asfbr-628	100	21	etc	etc	X
asfbr-628	100	22	.	.	X
asfbr-628	101	1	the	the	DET
asfbr-628	101	2	council	council	NOUN
asfbr-628	101	3	normally	normally	ADV
asfbr-628	101	4	adds	add	VERB
asfbr-628	101	5	these	these	DET
asfbr-628	101	6	projects	project	NOUN
asfbr-628	101	7	as	as	ADP
asfbr-628	101	8	part	part	NOUN
asfbr-628	101	9	of	of	ADP
asfbr-628	101	10	their	their	PRON
asfbr-628	101	11	achievement	achievement	NOUN
asfbr-628	101	12	for	for	ADP
asfbr-628	101	13	the	the	DET
asfbr-628	101	14	year	year	NOUN
asfbr-628	101	15	but	but	CCONJ
asfbr-628	101	16	in	in	ADP
asfbr-628	101	17	real	real	ADJ
asfbr-628	101	18	sense	sense	NOUN
asfbr-628	101	19	,	,	PUNCT
asfbr-628	101	20	such	such	ADJ
asfbr-628	101	21	hardly	hardly	ADV
asfbr-628	101	22	exist	exist	VERB
asfbr-628	101	23	.	.	PUNCT
asfbr-628	102	1	hence	hence	ADV
asfbr-628	102	2	,	,	PUNCT
asfbr-628	102	3	allocations	allocation	NOUN
asfbr-628	102	4	meant	mean	VERB
asfbr-628	102	5	for	for	ADP
asfbr-628	102	6	the	the	DET
asfbr-628	102	7	budgeted	budget	VERB
asfbr-628	102	8	projects	project	NOUN
asfbr-628	102	9	are	be	AUX
asfbr-628	102	10	distributed	distribute	VERB
asfbr-628	102	11	among	among	ADP
asfbr-628	102	12	the	the	DET
asfbr-628	102	13	local	local	ADJ
asfbr-628	102	14	government	government	NOUN
asfbr-628	102	15	officials	official	NOUN
asfbr-628	102	16	to	to	ADP
asfbr-628	102	17	the	the	DET
asfbr-628	102	18	detriment	detriment	NOUN
asfbr-628	102	19	of	of	ADP
asfbr-628	102	20	the	the	DET
asfbr-628	102	21	local	local	ADJ
asfbr-628	102	22	people	people	NOUN
asfbr-628	102	23	.	.	PUNCT
asfbr-628	103	1	besides	besides	SCONJ
asfbr-628	103	2	these	these	PRON
asfbr-628	103	3	,	,	PUNCT
asfbr-628	103	4	the	the	DET
asfbr-628	103	5	councils	council	NOUN
asfbr-628	103	6	have	have	VERB
asfbr-628	103	7	the	the	DET
asfbr-628	103	8	habit	habit	NOUN
asfbr-628	103	9	of	of	ADP
asfbr-628	103	10	disbursing	disburse	VERB
asfbr-628	103	11	illegal	illegal	ADJ
asfbr-628	103	12	funds	fund	NOUN
asfbr-628	103	13	to	to	ADP
asfbr-628	103	14	party	party	NOUN
asfbr-628	103	15	leaders	leader	NOUN
asfbr-628	103	16	within	within	ADP
asfbr-628	103	17	the	the	DET
asfbr-628	103	18	local	local	ADJ
asfbr-628	103	19	government	government	NOUN
asfbr-628	103	20	4	4	NUM
asfbr-628	103	21	.	.	PUNCT
asfbr-628	104	1	state	state	NOUN
asfbr-628	104	2	joint	joint	ADJ
asfbr-628	104	3	local	local	ADJ
asfbr-628	104	4	government	government	NOUN
asfbr-628	104	5	account	account	NOUN
asfbr-628	104	6	and	and	CCONJ
asfbr-628	104	7	its	its	PRON
asfbr-628	104	8	implications	implication	NOUN
asfbr-628	104	9	on	on	ADP
asfbr-628	104	10	local	local	ADJ
asfbr-628	104	11	government	government	NOUN
asfbr-628	104	12	administration	administration	NOUN
asfbr-628	104	13	recently	recently	ADV
asfbr-628	104	14	,	,	PUNCT
asfbr-628	104	15	there	there	PRON
asfbr-628	104	16	are	be	VERB
asfbr-628	104	17	allegations	allegation	NOUN
asfbr-628	104	18	that	that	SCONJ
asfbr-628	104	19	state	state	NOUN
asfbr-628	104	20	governments	government	NOUN
asfbr-628	104	21	have	have	AUX
asfbr-628	104	22	consistently	consistently	ADV
asfbr-628	104	23	interfered	interfere	VERB
asfbr-628	104	24	on	on	ADP
asfbr-628	104	25	the	the	DET
asfbr-628	104	26	political	political	ADJ
asfbr-628	104	27	,	,	PUNCT
asfbr-628	104	28	financial	financial	ADJ
asfbr-628	104	29	and	and	CCONJ
asfbr-628	104	30	administrative	administrative	ADJ
asfbr-628	104	31	functions	function	NOUN
asfbr-628	104	32	of	of	ADP
asfbr-628	104	33	the	the	DET
asfbr-628	104	34	councils	council	NOUN
asfbr-628	104	35	and	and	CCONJ
asfbr-628	104	36	have	have	AUX
asfbr-628	104	37	created	create	VERB
asfbr-628	104	38	a	a	DET
asfbr-628	104	39	master	master	NOUN
asfbr-628	104	40	-	-	PUNCT
asfbr-628	104	41	servant	servant	NOUN
asfbr-628	104	42	relationship	relationship	NOUN
asfbr-628	104	43	between	between	ADP
asfbr-628	104	44	the	the	DET
asfbr-628	104	45	state	state	NOUN
asfbr-628	104	46	and	and	CCONJ
asfbr-628	104	47	the	the	DET
asfbr-628	104	48	local	local	ADJ
asfbr-628	104	49	government	government	NOUN
asfbr-628	104	50	(	(	PUNCT
asfbr-628	104	51	nwaodike	nwaodike	ADJ
asfbr-628	104	52	,	,	PUNCT
asfbr-628	104	53	2013	2013	NUM
asfbr-628	104	54	)	)	PUNCT
asfbr-628	104	55	.	.	PUNCT
asfbr-628	105	1	the	the	DET
asfbr-628	105	2	councils	council	NOUN
asfbr-628	105	3	have	have	AUX
asfbr-628	105	4	not	not	PART
asfbr-628	105	5	only	only	ADV
asfbr-628	105	6	become	become	VERB
asfbr-628	105	7	an	an	DET
asfbr-628	105	8	appendage	appendage	NOUN
asfbr-628	105	9	of	of	ADP
asfbr-628	105	10	the	the	DET
asfbr-628	105	11	states	state	NOUN
asfbr-628	105	12	,	,	PUNCT
asfbr-628	105	13	but	but	CCONJ
asfbr-628	105	14	the	the	DET
asfbr-628	105	15	latter	latter	ADJ
asfbr-628	105	16	have	have	AUX
asfbr-628	105	17	also	also	ADV
asfbr-628	105	18	gone	go	VERB
asfbr-628	105	19	further	far	ADV
asfbr-628	105	20	to	to	PART
asfbr-628	105	21	create	create	VERB
asfbr-628	105	22	a	a	DET
asfbr-628	105	23	joint	joint	ADJ
asfbr-628	105	24	allocation	allocation	NOUN
asfbr-628	105	25	account	account	NOUN
asfbr-628	105	26	committee	committee	PROPN
asfbr-628	105	27	(	(	PUNCT
asfbr-628	105	28	jaac	jaac	ADJ
asfbr-628	105	29	)	)	PUNCT
asfbr-628	105	30	through	through	ADP
asfbr-628	105	31	their	their	PRON
asfbr-628	105	32	state	state	NOUN
asfbr-628	105	33	houses	house	NOUN
asfbr-628	105	34	of	of	ADP
asfbr-628	105	35	assembly	assembly	NOUN
asfbr-628	105	36	to	to	PART
asfbr-628	105	37	facilitate	facilitate	VERB
asfbr-628	105	38	section	section	NOUN
asfbr-628	105	39	162	162	NUM
asfbr-628	105	40	(	(	PUNCT
asfbr-628	105	41	6	6	NUM
asfbr-628	105	42	,	,	PUNCT
asfbr-628	105	43	7	7	NUM
asfbr-628	105	44	and	and	CCONJ
asfbr-628	105	45	8)	8)	NUM
asfbr-628	105	46	of	of	ADP
asfbr-628	105	47	the	the	DET
asfbr-628	105	48	1999	1999	NUM
asfbr-628	105	49	constitution	constitution	NOUN
asfbr-628	105	50	as	as	SCONJ
asfbr-628	105	51	amended	amend	VERB
asfbr-628	105	52	.	.	PUNCT
asfbr-628	106	1	this	this	DET
asfbr-628	106	2	section	section	NOUN
asfbr-628	106	3	created	create	VERB
asfbr-628	106	4	state	state	NOUN
asfbr-628	106	5	joint	joint	ADJ
asfbr-628	106	6	local	local	ADJ
asfbr-628	106	7	government	government	NOUN
asfbr-628	106	8	account	account	NOUN
asfbr-628	106	9	where	where	SCONJ
asfbr-628	106	10	federal/	federal/	NUM
asfbr-628	106	11	statutory	statutory	ADJ
asfbr-628	106	12	allocation	allocation	NOUN
asfbr-628	106	13	between	between	ADP
asfbr-628	106	14	states	state	NOUN
asfbr-628	106	15	and	and	CCONJ
asfbr-628	106	16	local	local	ADJ
asfbr-628	106	17	governments	government	NOUN
asfbr-628	106	18	are	be	AUX
asfbr-628	106	19	made	make	VERB
asfbr-628	106	20	.	.	PUNCT
asfbr-628	107	1	monies	monie	NOUN
asfbr-628	107	2	statutorily	statutorily	ADV
asfbr-628	107	3	allocated	allocate	VERB
asfbr-628	107	4	to	to	ADP
asfbr-628	107	5	the	the	DET
asfbr-628	107	6	councils	council	NOUN
asfbr-628	107	7	were	be	AUX
asfbr-628	107	8	alleged	allege	VERB
asfbr-628	107	9	to	to	PART
asfbr-628	107	10	have	have	AUX
asfbr-628	107	11	been	be	AUX
asfbr-628	107	12	siphoned	siphon	VERB
asfbr-628	107	13	by	by	ADP
asfbr-628	107	14	the	the	DET
asfbr-628	107	15	chief	chief	ADJ
asfbr-628	107	16	executives	executive	NOUN
asfbr-628	107	17	of	of	ADP
asfbr-628	107	18	the	the	DET
asfbr-628	107	19	states	state	NOUN
asfbr-628	107	20	.	.	PUNCT
asfbr-628	108	1	this	this	DET
asfbr-628	108	2	act	act	NOUN
asfbr-628	108	3	has	have	AUX
asfbr-628	108	4	rendered	render	VERB
asfbr-628	108	5	the	the	DET
asfbr-628	108	6	local	local	ADJ
asfbr-628	108	7	government	government	NOUN
asfbr-628	108	8	incapacitated	incapacitate	VERB
asfbr-628	108	9	especially	especially	ADV
asfbr-628	108	10	in	in	ADP
asfbr-628	108	11	executing	execute	VERB
asfbr-628	108	12	their	their	PRON
asfbr-628	108	13	assigned	assign	VERB
asfbr-628	108	14	functions	function	NOUN
asfbr-628	108	15	due	due	ADP
asfbr-628	108	16	to	to	ADP
asfbr-628	108	17	lack	lack	NOUN
asfbr-628	108	18	of	of	ADP
asfbr-628	108	19	funds	fund	NOUN
asfbr-628	108	20	.	.	PUNCT
asfbr-628	109	1	therefore	therefore	ADV
asfbr-628	109	2	,	,	PUNCT
asfbr-628	109	3	a	a	DET
asfbr-628	109	4	local	local	ADJ
asfbr-628	109	5	government	government	NOUN
asfbr-628	109	6	has	have	AUX
asfbr-628	109	7	become	become	VERB
asfbr-628	109	8	a	a	DET
asfbr-628	109	9	shadow	shadow	NOUN
asfbr-628	109	10	of	of	ADP
asfbr-628	109	11	themselves	themselves	PRON
asfbr-628	109	12	.	.	PUNCT
asfbr-628	110	1	aside	aside	ADP
asfbr-628	110	2	the	the	DET
asfbr-628	110	3	denial	denial	NOUN
asfbr-628	110	4	and	and	CCONJ
asfbr-628	110	5	starvation	starvation	NOUN
asfbr-628	110	6	of	of	ADP
asfbr-628	110	7	monies	monie	NOUN
asfbr-628	110	8	meant	mean	VERB
asfbr-628	110	9	for	for	ADP
asfbr-628	110	10	the	the	DET
asfbr-628	110	11	local	local	ADJ
asfbr-628	110	12	governments	government	NOUN
asfbr-628	110	13	,	,	PUNCT
asfbr-628	110	14	there	there	PRON
asfbr-628	110	15	are	be	VERB
asfbr-628	110	16	illegal	illegal	ADJ
asfbr-628	110	17	and	and	CCONJ
asfbr-628	110	18	sundry	sundry	ADJ
asfbr-628	110	19	deductions	deduction	NOUN
asfbr-628	110	20	from	from	ADP
asfbr-628	110	21	joint	joint	ADJ
asfbr-628	110	22	allocation	allocation	NOUN
asfbr-628	110	23	account	account	NOUN
asfbr-628	110	24	committee	committee	NOUN
asfbr-628	110	25	by	by	ADP
asfbr-628	110	26	the	the	DET
asfbr-628	110	27	state	state	NOUN
asfbr-628	110	28	government	government	NOUN
asfbr-628	110	29	.	.	PUNCT
asfbr-628	111	1	it	it	PRON
asfbr-628	111	2	is	be	AUX
asfbr-628	111	3	on	on	ADP
asfbr-628	111	4	record	record	NOUN
asfbr-628	111	5	that	that	SCONJ
asfbr-628	111	6	state	state	NOUN
asfbr-628	111	7	governments	government	NOUN
asfbr-628	111	8	deduct	deduct	VERB
asfbr-628	111	9	primary	primary	ADJ
asfbr-628	111	10	school	school	NOUN
asfbr-628	111	11	teachers	teacher	NOUN
asfbr-628	111	12	’	’	PART
asfbr-628	111	13	salaries	salary	NOUN
asfbr-628	111	14	and	and	CCONJ
asfbr-628	111	15	allowances	allowance	NOUN
asfbr-628	111	16	which	which	PRON
asfbr-628	111	17	are	be	AUX
asfbr-628	111	18	first	first	ADJ
asfbr-628	111	19	line	line	NOUN
asfbr-628	111	20	charges	charge	NOUN
asfbr-628	111	21	and	and	CCONJ
asfbr-628	111	22	they	they	PRON
asfbr-628	111	23	do	do	AUX
asfbr-628	111	24	not	not	PART
asfbr-628	111	25	go	go	VERB
asfbr-628	111	26	into	into	ADP
asfbr-628	111	27	the	the	DET
asfbr-628	111	28	state	state	NOUN
asfbr-628	111	29	government	government	NOUN
asfbr-628	111	30	purse	purse	NOUN
asfbr-628	111	31	.	.	PUNCT
asfbr-628	112	1	however	however	ADV
asfbr-628	112	2	,	,	PUNCT
asfbr-628	112	3	there	there	PRON
asfbr-628	112	4	are	be	VERB
asfbr-628	112	5	other	other	ADJ
asfbr-628	112	6	deductions	deduction	NOUN
asfbr-628	112	7	made	make	VERB
asfbr-628	112	8	from	from	ADP
asfbr-628	112	9	the	the	DET
asfbr-628	112	10	state	state	NOUN
asfbr-628	112	11	joint	joint	ADJ
asfbr-628	112	12	local	local	ADJ
asfbr-628	112	13	government	government	NOUN
asfbr-628	112	14	account	account	NOUN
asfbr-628	112	15	.	.	PUNCT
asfbr-628	113	1	the	the	DET
asfbr-628	113	2	percentage	percentage	NOUN
asfbr-628	113	3	may	may	AUX
asfbr-628	113	4	look	look	VERB
asfbr-628	113	5	like	like	ADP
asfbr-628	113	6	stipends	stipend	NOUN
asfbr-628	113	7	,	,	PUNCT
asfbr-628	113	8	but	but	CCONJ
asfbr-628	113	9	it	it	PRON
asfbr-628	113	10	amounts	amount	VERB
asfbr-628	113	11	into	into	ADP
asfbr-628	113	12	millions	million	NOUN
asfbr-628	113	13	of	of	ADP
asfbr-628	113	14	naira	naira	NOUN
asfbr-628	113	15	on	on	ADP
asfbr-628	113	16	monthly	monthly	ADJ
asfbr-628	113	17	basis	basis	NOUN
asfbr-628	113	18	.	.	PUNCT
asfbr-628	114	1	these	these	PRON
asfbr-628	114	2	among	among	ADP
asfbr-628	114	3	others	other	NOUN
asfbr-628	114	4	include	include	VERB
asfbr-628	114	5	:	:	PUNCT
asfbr-628	114	6	▪	▪	ADJ
asfbr-628	114	7	1	1	NUM
asfbr-628	114	8	%	%	NOUN
asfbr-628	114	9	training	training	NOUN
asfbr-628	114	10	fund	fund	NOUN
asfbr-628	114	11	for	for	ADP
asfbr-628	114	12	local	local	ADJ
asfbr-628	114	13	government	government	NOUN
asfbr-628	114	14	service	service	NOUN
asfbr-628	114	15	commission	commission	NOUN
asfbr-628	114	16	▪	▪	ADJ
asfbr-628	114	17	4	4	NUM
asfbr-628	114	18	%	%	NOUN
asfbr-628	114	19	for	for	ADP
asfbr-628	114	20	the	the	DET
asfbr-628	114	21	traditional	traditional	ADJ
asfbr-628	114	22	rulers	ruler	NOUN
asfbr-628	114	23	(	(	PUNCT
asfbr-628	114	24	traditional	traditional	ADJ
asfbr-628	114	25	council	council	NOUN
asfbr-628	114	26	)	)	PUNCT
asfbr-628	114	27	▪	▪	X
asfbr-628	114	28	7.5	7.5	NUM
asfbr-628	114	29	%	%	NOUN
asfbr-628	114	30	for	for	ADP
asfbr-628	114	31	employer	employer	NOUN
asfbr-628	114	32	contributions	contribution	NOUN
asfbr-628	114	33	(	(	PUNCT
asfbr-628	114	34	contributory	contributory	NOUN
asfbr-628	114	35	pension	pension	NOUN
asfbr-628	114	36	/	/	SYM
asfbr-628	114	37	ncps	ncps	PROPN
asfbr-628	114	38	)	)	PUNCT
asfbr-628	114	39	▪	▪	ADJ
asfbr-628	114	40	5	5	NUM
asfbr-628	114	41	%	%	NOUN
asfbr-628	114	42	redemption	redemption	NOUN
asfbr-628	114	43	bond	bond	NOUN
asfbr-628	114	44	▪	▪	ADJ
asfbr-628	114	45	15	15	NUM
asfbr-628	114	46	%	%	NOUN
asfbr-628	114	47	primary	primary	ADJ
asfbr-628	114	48	school	school	NOUN
asfbr-628	114	49	teacher‟	teacher‟	NOUN
asfbr-628	114	50	pension	pension	NOUN
asfbr-628	114	51	▪	▪	ADJ
asfbr-628	114	52	maintenance	maintenance	NOUN
asfbr-628	114	53	of	of	ADP
asfbr-628	114	54	ministry	ministry	PROPN
asfbr-628	114	55	of	of	ADP
asfbr-628	114	56	local	local	ADJ
asfbr-628	114	57	government	government	NOUN
asfbr-628	114	58	and	and	CCONJ
asfbr-628	114	59	chieftaincy	chieftaincy	NOUN
asfbr-628	114	60	affairs	affair	NOUN
asfbr-628	114	61	▪	▪	ADJ
asfbr-628	114	62	contribution	contribution	NOUN
asfbr-628	114	63	to	to	PART
asfbr-628	114	64	subeb	subeb	VERB
asfbr-628	114	65	▪	▪	ADJ
asfbr-628	114	66	0.5	0.5	NUM
asfbr-628	114	67	%	%	NOUN
asfbr-628	114	68	life	life	NOUN
asfbr-628	114	69	insurance	insurance	NOUN
asfbr-628	114	70	premium	premium	NOUN
asfbr-628	114	71	▪	▪	ADJ
asfbr-628	114	72	1	1	NUM
asfbr-628	114	73	%	%	NOUN
asfbr-628	114	74	audit	audit	NOUN
asfbr-628	114	75	fees	fee	NOUN
asfbr-628	114	76	▪	▪	ADJ
asfbr-628	114	77	15	15	NUM
asfbr-628	114	78	%	%	NOUN
asfbr-628	114	79	local	local	ADJ
asfbr-628	114	80	government	government	NOUN
asfbr-628	114	81	staff	staff	NOUN
asfbr-628	114	82	funds	fund	NOUN
asfbr-628	114	83	as	as	ADP
asfbr-628	114	84	a	a	DET
asfbr-628	114	85	result	result	NOUN
asfbr-628	114	86	of	of	ADP
asfbr-628	114	87	the	the	DET
asfbr-628	114	88	above	above	ADJ
asfbr-628	114	89	deductions	deduction	NOUN
asfbr-628	114	90	,	,	PUNCT
asfbr-628	114	91	outright	outright	ADV
asfbr-628	114	92	scrapping	scrapping	NOUN
asfbr-628	114	93	of	of	ADP
asfbr-628	114	94	the	the	DET
asfbr-628	114	95	account	account	NOUN
asfbr-628	114	96	was	be	AUX
asfbr-628	114	97	considered	consider	VERB
asfbr-628	114	98	due	due	ADJ
asfbr-628	114	99	to	to	ADP
asfbr-628	114	100	following	follow	VERB
asfbr-628	114	101	reasons	reason	NOUN
asfbr-628	114	102	:	:	PUNCT
asfbr-628	114	103	▪	▪	ADJ
asfbr-628	114	104	inability	inability	NOUN
asfbr-628	114	105	of	of	ADP
asfbr-628	114	106	the	the	DET
asfbr-628	114	107	local	local	ADJ
asfbr-628	114	108	government	government	NOUN
asfbr-628	114	109	to	to	PART
asfbr-628	114	110	carry	carry	VERB
asfbr-628	114	111	out	out	ADP
asfbr-628	114	112	developmental	developmental	ADJ
asfbr-628	114	113	projects	project	NOUN
asfbr-628	114	114	at	at	ADP
asfbr-628	114	115	the	the	DET
asfbr-628	114	116	grassroots	grassroot	NOUN
asfbr-628	114	117	.	.	PUNCT
asfbr-628	115	1	▪	▪	NOUN
asfbr-628	115	2	irregular	irregular	ADJ
asfbr-628	115	3	and	and	CCONJ
asfbr-628	115	4	times	time	NOUN
asfbr-628	115	5	,	,	PUNCT
asfbr-628	115	6	non	non	ADJ
asfbr-628	115	7	-	-	NOUN
asfbr-628	115	8	payment	payment	NOUN
asfbr-628	115	9	of	of	ADP
asfbr-628	115	10	salaries	salary	NOUN
asfbr-628	115	11	and	and	CCONJ
asfbr-628	115	12	allowances	allowance	NOUN
asfbr-628	115	13	of	of	ADP
asfbr-628	115	14	the	the	DET
asfbr-628	115	15	local	local	ADJ
asfbr-628	115	16	government	government	NOUN
asfbr-628	115	17	functionaries	functionary	NOUN
asfbr-628	115	18	▪	▪	ADJ
asfbr-628	115	19	to	to	PART
asfbr-628	115	20	allow	allow	VERB
asfbr-628	115	21	local	local	ADJ
asfbr-628	115	22	governments	government	NOUN
asfbr-628	115	23	to	to	PART
asfbr-628	115	24	have	have	VERB
asfbr-628	115	25	financial	financial	ADJ
asfbr-628	115	26	and	and	CCONJ
asfbr-628	115	27	administrative	administrative	ADJ
asfbr-628	115	28	autonomy	autonomy	NOUN
asfbr-628	115	29	▪	▪	ADJ
asfbr-628	115	30	to	to	PART
asfbr-628	115	31	allow	allow	VERB
asfbr-628	115	32	the	the	DET
asfbr-628	115	33	existing	exist	VERB
asfbr-628	115	34	local	local	ADJ
asfbr-628	115	35	governments	government	NOUN
asfbr-628	115	36	to	to	PART
asfbr-628	115	37	function	function	VERB
asfbr-628	115	38	effectively	effectively	ADV
asfbr-628	115	39	in	in	ADP
asfbr-628	115	40	their	their	PRON
asfbr-628	115	41	duties	duty	NOUN
asfbr-628	115	42	▪	▪	ADJ
asfbr-628	115	43	to	to	PART
asfbr-628	115	44	limit	limit	VERB
asfbr-628	115	45	the	the	DET
asfbr-628	115	46	overbearing	overbearing	ADJ
asfbr-628	115	47	influence	influence	NOUN
asfbr-628	115	48	from	from	ADP
asfbr-628	115	49	the	the	DET
asfbr-628	115	50	state	state	NOUN
asfbr-628	115	51	government	government	NOUN
asfbr-628	115	52	▪	▪	ADJ
asfbr-628	115	53	to	to	PART
asfbr-628	115	54	reduce	reduce	VERB
asfbr-628	115	55	unnecessary	unnecessary	ADJ
asfbr-628	115	56	deductions	deduction	NOUN
asfbr-628	115	57	from	from	ADP
asfbr-628	115	58	the	the	DET
asfbr-628	115	59	local	local	ADJ
asfbr-628	115	60	government	government	NOUN
asfbr-628	115	61	account	account	NOUN
asfbr-628	115	62	by	by	ADP
asfbr-628	115	63	the	the	DET
asfbr-628	115	64	state	state	NOUN
asfbr-628	115	65	government	government	NOUN
asfbr-628	115	66	.	.	PUNCT
asfbr-628	116	1	▪	▪	NOUN
asfbr-628	116	2	to	to	PART
asfbr-628	116	3	allow	allow	VERB
asfbr-628	116	4	even	even	ADJ
asfbr-628	116	5	distribution	distribution	NOUN
asfbr-628	116	6	of	of	ADP
asfbr-628	116	7	dividends	dividend	NOUN
asfbr-628	116	8	of	of	ADP
asfbr-628	116	9	democracy	democracy	NOUN
asfbr-628	116	10	.	.	PUNCT
asfbr-628	117	1	▪	▪	NOUN
asfbr-628	117	2	to	to	PART
asfbr-628	117	3	allow	allow	VERB
asfbr-628	117	4	the	the	DET
asfbr-628	117	5	elected	elect	VERB
asfbr-628	117	6	political	political	ADJ
asfbr-628	117	7	officers	officer	NOUN
asfbr-628	117	8	fulfil	fulfil	VERB
asfbr-628	117	9	their	their	PRON
asfbr-628	117	10	promises	promise	NOUN
asfbr-628	117	11	to	to	ADP
asfbr-628	117	12	the	the	DET
asfbr-628	117	13	masses	masse	NOUN
asfbr-628	117	14	in	in	ADP
asfbr-628	117	15	the	the	DET
asfbr-628	117	16	local	local	ADJ
asfbr-628	117	17	government	government	NOUN
asfbr-628	117	18	area	area	NOUN
asfbr-628	117	19	.	.	PUNCT
asfbr-628	118	1	▪	▪	NOUN
asfbr-628	118	2	it	it	PRON
asfbr-628	118	3	makes	make	VERB
asfbr-628	118	4	the	the	DET
asfbr-628	118	5	local	local	ADJ
asfbr-628	118	6	government	government	NOUN
asfbr-628	118	7	to	to	PART
asfbr-628	118	8	be	be	AUX
asfbr-628	118	9	at	at	ADP
asfbr-628	118	10	the	the	DET
asfbr-628	118	11	mercy	mercy	NOUN
asfbr-628	118	12	of	of	ADP
asfbr-628	118	13	the	the	DET
asfbr-628	118	14	state	state	NOUN
asfbr-628	118	15	government	government	NOUN
asfbr-628	118	16	by	by	ADP
asfbr-628	118	17	going	go	VERB
asfbr-628	118	18	all	all	ADV
asfbr-628	118	19	about	about	ADP
asfbr-628	118	20	cap	cap	NOUN
asfbr-628	118	21	-	-	PUNCT
asfbr-628	118	22	in	in	ADP
asfbr-628	118	23	-	-	PUNCT
asfbr-628	118	24	hand	hand	NOUN
asfbr-628	118	25	begging	begging	NOUN
asfbr-628	118	26	for	for	ADP
asfbr-628	118	27	funds	fund	NOUN
asfbr-628	118	28	.	.	PUNCT
asfbr-628	119	1	▪	▪	X
asfbr-628	119	2	to	to	PART
asfbr-628	119	3	put	put	VERB
asfbr-628	119	4	an	an	DET
asfbr-628	119	5	end	end	NOUN
asfbr-628	119	6	to	to	ADP
asfbr-628	119	7	illegal	illegal	ADJ
asfbr-628	119	8	deductions	deduction	NOUN
asfbr-628	119	9	from	from	ADP
asfbr-628	119	10	the	the	DET
asfbr-628	119	11	local	local	ADJ
asfbr-628	119	12	government	government	NOUN
asfbr-628	119	13	funds	fund	NOUN
asfbr-628	119	14	.	.	PUNCT
asfbr-628	120	1	▪	▪	X
asfbr-628	120	2	to	to	PART
asfbr-628	120	3	put	put	VERB
asfbr-628	120	4	a	a	DET
asfbr-628	120	5	stop	stop	NOUN
asfbr-628	120	6	to	to	ADP
asfbr-628	120	7	the	the	DET
asfbr-628	120	8	delay	delay	NOUN
asfbr-628	120	9	in	in	ADP
asfbr-628	120	10	the	the	DET
asfbr-628	120	11	remittance	remittance	NOUN
asfbr-628	120	12	of	of	ADP
asfbr-628	120	13	local	local	ADJ
asfbr-628	120	14	government	government	NOUN
asfbr-628	120	15	funds	fund	NOUN
asfbr-628	120	16	.	.	PUNCT
asfbr-628	121	1	▪	▪	X
asfbr-628	121	2	to	to	PART
asfbr-628	121	3	put	put	VERB
asfbr-628	121	4	a	a	DET
asfbr-628	121	5	stop	stop	NOUN
asfbr-628	121	6	to	to	ADP
asfbr-628	121	7	unnecessary	unnecessary	ADJ
asfbr-628	121	8	interference	interference	NOUN
asfbr-628	121	9	in	in	ADP
asfbr-628	121	10	local	local	ADJ
asfbr-628	121	11	government	government	NOUN
asfbr-628	121	12	affairs	affair	NOUN
asfbr-628	121	13	.	.	PUNCT
asfbr-628	122	1	▪	▪	NOUN
asfbr-628	122	2	for	for	ADP
asfbr-628	122	3	the	the	DET
asfbr-628	122	4	harmonisation	harmonisation	NOUN
asfbr-628	122	5	of	of	ADP
asfbr-628	122	6	local	local	ADJ
asfbr-628	122	7	government	government	NOUN
asfbr-628	122	8	funds	fund	NOUN
asfbr-628	122	9	.	.	PUNCT
asfbr-628	123	1	state	state	NOUN
asfbr-628	123	2	joint	joint	ADJ
asfbr-628	123	3	local	local	ADJ
asfbr-628	123	4	government	government	NOUN
asfbr-628	123	5	account	account	NOUN
asfbr-628	123	6	denied	deny	VERB
asfbr-628	123	7	local	local	ADJ
asfbr-628	123	8	authorities	authority	NOUN
asfbr-628	123	9	to	to	PART
asfbr-628	123	10	access	access	VERB
asfbr-628	123	11	full	full	ADJ
asfbr-628	123	12	finance	finance	NOUN
asfbr-628	123	13	that	that	PRON
asfbr-628	123	14	help	help	VERB
asfbr-628	123	15	them	they	PRON
asfbr-628	123	16	to	to	PART
asfbr-628	123	17	revitalize	revitalize	VERB
asfbr-628	123	18	for	for	ADP
asfbr-628	123	19	sustainable	sustainable	ADJ
asfbr-628	123	20	development	development	NOUN
asfbr-628	123	21	,	,	PUNCT
asfbr-628	123	22	thus	thus	ADV
asfbr-628	123	23	,	,	PUNCT
asfbr-628	123	24	there	there	PRON
asfbr-628	123	25	is	be	VERB
asfbr-628	123	26	dire	dire	ADJ
asfbr-628	123	27	need	need	NOUN
asfbr-628	123	28	to	to	PART
asfbr-628	123	29	curb	curb	VERB
asfbr-628	123	30	the	the	DET
asfbr-628	123	31	above	above	ADJ
asfbr-628	123	32	bottle	bottle	NOUN
asfbr-628	123	33	necks	neck	NOUN
asfbr-628	123	34	by	by	ADP
asfbr-628	123	35	scrapping	scrap	VERB
asfbr-628	123	36	the	the	DET
asfbr-628	123	37	joint	joint	ADJ
asfbr-628	123	38	account	account	NOUN
asfbr-628	123	39	.	.	PUNCT
asfbr-628	124	1	5	5	X
asfbr-628	124	2	.	.	X
asfbr-628	124	3	conclusion	conclusion	NOUN
asfbr-628	124	4	it	it	PRON
asfbr-628	124	5	is	be	AUX
asfbr-628	124	6	obvious	obvious	ADJ
asfbr-628	124	7	that	that	SCONJ
asfbr-628	124	8	most	most	ADJ
asfbr-628	124	9	local	local	ADJ
asfbr-628	124	10	government	government	NOUN
asfbr-628	124	11	authorities	authority	NOUN
asfbr-628	124	12	are	be	AUX
asfbr-628	124	13	not	not	PART
asfbr-628	124	14	functional	functional	ADJ
asfbr-628	124	15	enough	enough	ADV
asfbr-628	124	16	to	to	PART
asfbr-628	124	17	meet	meet	VERB
asfbr-628	124	18	the	the	DET
asfbr-628	124	19	need	need	NOUN
asfbr-628	124	20	of	of	ADP
asfbr-628	124	21	its	its	PRON
asfbr-628	124	22	citizenry	citizenry	NOUN
asfbr-628	124	23	.	.	PUNCT
asfbr-628	125	1	with	with	ADP
asfbr-628	125	2	the	the	DET
asfbr-628	125	3	exception	exception	NOUN
asfbr-628	125	4	of	of	ADP
asfbr-628	125	5	few	few	ADJ
asfbr-628	125	6	local	local	ADJ
asfbr-628	125	7	governments	government	NOUN
asfbr-628	125	8	in	in	ADP
asfbr-628	125	9	the	the	DET
asfbr-628	125	10	country	country	NOUN
asfbr-628	125	11	,	,	PUNCT
asfbr-628	125	12	others	other	NOUN
asfbr-628	125	13	are	be	AUX
asfbr-628	125	14	mere	mere	ADJ
asfbr-628	125	15	shadow	shadow	NOUN
asfbr-628	125	16	of	of	ADP
asfbr-628	125	17	themselves	themselves	PRON
asfbr-628	125	18	.	.	PUNCT
asfbr-628	126	1	in	in	ADP
asfbr-628	126	2	terms	term	NOUN
asfbr-628	126	3	of	of	ADP
asfbr-628	126	4	meeting	meet	VERB
asfbr-628	126	5	their	their	PRON
asfbr-628	126	6	core	core	NOUN
asfbr-628	126	7	mandate	mandate	NOUN
asfbr-628	126	8	they	they	PRON
asfbr-628	126	9	have	have	AUX
asfbr-628	126	10	been	be	AUX
asfbr-628	126	11	largely	largely	ADV
asfbr-628	126	12	ineffective	ineffective	ADJ
asfbr-628	126	13	and	and	CCONJ
asfbr-628	126	14	inefficient	inefficient	ADJ
asfbr-628	126	15	.	.	PUNCT
asfbr-628	127	1	this	this	PRON
asfbr-628	127	2	explains	explain	VERB
asfbr-628	127	3	why	why	SCONJ
asfbr-628	127	4	after	after	ADP
asfbr-628	127	5	many	many	ADJ
asfbr-628	127	6	years	year	NOUN
asfbr-628	127	7	of	of	ADP
asfbr-628	127	8	comprehensive	comprehensive	ADJ
asfbr-628	127	9	and	and	CCONJ
asfbr-628	127	10	democratically	democratically	ADV
asfbr-628	127	11	minded	minded	ADJ
asfbr-628	127	12	local	local	ADJ
asfbr-628	127	13	government	government	NOUN
asfbr-628	127	14	reform	reform	NOUN
asfbr-628	127	15	of	of	ADP
asfbr-628	127	16	1976	1976	NUM
asfbr-628	127	17	,	,	PUNCT
asfbr-628	127	18	little	little	ADJ
asfbr-628	127	19	social	social	ADJ
asfbr-628	127	20	dividends	dividend	NOUN
asfbr-628	127	21	can	can	AUX
asfbr-628	127	22	be	be	AUX
asfbr-628	127	23	found	find	VERB
asfbr-628	127	24	in	in	ADP
asfbr-628	127	25	most	most	ADJ
asfbr-628	127	26	local	local	ADJ
asfbr-628	127	27	government	government	NOUN
asfbr-628	127	28	.	.	PUNCT
asfbr-628	128	1	there	there	PRON
asfbr-628	128	2	is	be	VERB
asfbr-628	128	3	no	no	DET
asfbr-628	128	4	doubt	doubt	NOUN
asfbr-628	128	5	that	that	SCONJ
asfbr-628	128	6	the	the	DET
asfbr-628	128	7	high	high	ADJ
asfbr-628	128	8	rate	rate	NOUN
asfbr-628	128	9	of	of	ADP
asfbr-628	128	10	embezzlements	embezzlement	NOUN
asfbr-628	128	11	and	and	CCONJ
asfbr-628	128	12	reckless	reckless	ADJ
asfbr-628	128	13	spending	spending	NOUN
asfbr-628	128	14	in	in	ADP
asfbr-628	128	15	the	the	DET
asfbr-628	128	16	local	local	ADJ
asfbr-628	128	17	government	government	NOUN
asfbr-628	128	18	has	have	AUX
asfbr-628	128	19	great	great	ADJ
asfbr-628	128	20	negative	negative	ADJ
asfbr-628	128	21	implications	implication	NOUN
asfbr-628	128	22	.	.	PUNCT
asfbr-628	129	1	it	it	PRON
asfbr-628	129	2	is	be	AUX
asfbr-628	129	3	rather	rather	ADV
asfbr-628	129	4	unfortunate	unfortunate	ADJ
asfbr-628	129	5	that	that	SCONJ
asfbr-628	129	6	the	the	DET
asfbr-628	129	7	citizens	citizen	NOUN
asfbr-628	129	8	that	that	PRON
asfbr-628	129	9	are	be	AUX
asfbr-628	129	10	supposed	suppose	VERB
asfbr-628	129	11	to	to	PART
asfbr-628	129	12	enjoy	enjoy	VERB
asfbr-628	129	13	the	the	DET
asfbr-628	129	14	benefits	benefit	NOUN
asfbr-628	129	15	of	of	ADP
asfbr-628	129	16	these	these	DET
asfbr-628	129	17	existing	exist	VERB
asfbr-628	129	18	of	of	ADP
asfbr-628	129	19	local	local	ADJ
asfbr-628	129	20	governments	government	NOUN
asfbr-628	129	21	are	be	AUX
asfbr-628	129	22	rather	rather	ADV
asfbr-628	129	23	subjected	subject	VERB
asfbr-628	129	24	to	to	ADP
asfbr-628	129	25	all	all	DET
asfbr-628	129	26	forms	form	NOUN
asfbr-628	129	27	of	of	ADP
asfbr-628	129	28	ridicule	ridicule	NOUN
asfbr-628	129	29	copyright	copyright	NOUN
asfbr-628	129	30	©	©	PROPN
asfbr-628	129	31	cc	cc	NOUN
asfbr-628	129	32	-	-	PUNCT
asfbr-628	129	33	by	by	ADP
asfbr-628	129	34	-	-	PUNCT
asfbr-628	129	35	nc	nc	PROPN
asfbr-628	129	36	2020	2020	NUM
asfbr-628	129	37	,	,	PUNCT
asfbr-628	129	38	cribfb	cribfb	VERB
asfbr-628	130	1	|	|	ADV
asfbr-628	130	2	asfbr	asfbr	NOUN
asfbr-628	130	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-628	130	4	asian	asian	ADJ
asfbr-628	130	5	finance	finance	PROPN
asfbr-628	130	6	&	&	CCONJ
asfbr-628	130	7	banking	banking	PROPN
asfbr-628	130	8	review	review	PROPN
asfbr-628	130	9	vol	vol	NOUN
asfbr-628	130	10	.	.	PROPN
asfbr-628	131	1	4	4	NUM
asfbr-628	131	2	,	,	PUNCT
asfbr-628	131	3	no	no	INTJ
asfbr-628	131	4	.	.	NOUN
asfbr-628	131	5	1	1	NUM
asfbr-628	131	6	;	;	PUNCT
asfbr-628	131	7	2020	2020	NUM
asfbr-628	131	8	52	52	NUM
asfbr-628	131	9	and	and	CCONJ
asfbr-628	131	10	frustration	frustration	NOUN
asfbr-628	131	11	by	by	ADP
asfbr-628	131	12	increasing	increase	VERB
asfbr-628	131	13	insecurity	insecurity	NOUN
asfbr-628	131	14	,	,	PUNCT
asfbr-628	131	15	contagious	contagious	ADJ
asfbr-628	131	16	disease	disease	NOUN
asfbr-628	131	17	,	,	PUNCT
asfbr-628	131	18	starvation	starvation	NOUN
asfbr-628	131	19	to	to	PART
asfbr-628	131	20	mention	mention	VERB
asfbr-628	131	21	but	but	CCONJ
asfbr-628	131	22	a	a	DET
asfbr-628	131	23	few	few	ADJ
asfbr-628	131	24	in	in	ADP
asfbr-628	131	25	our	our	PRON
asfbr-628	131	26	local	local	ADJ
asfbr-628	131	27	governments	government	NOUN
asfbr-628	131	28	,	,	PUNCT
asfbr-628	131	29	thus	thus	ADV
asfbr-628	131	30	,	,	PUNCT
asfbr-628	131	31	embezzlement	embezzlement	NOUN
asfbr-628	131	32	and	and	CCONJ
asfbr-628	131	33	reckless	reckless	ADJ
asfbr-628	131	34	spending	spending	NOUN
asfbr-628	131	35	serve	serve	VERB
asfbr-628	131	36	as	as	ADP
asfbr-628	131	37	bottleneck	bottleneck	NOUN
asfbr-628	131	38	for	for	ADP
asfbr-628	131	39	local	local	ADJ
asfbr-628	131	40	governments	government	NOUN
asfbr-628	131	41	’	’	PART
asfbr-628	131	42	revitalization	revitalization	NOUN
asfbr-628	131	43	for	for	ADP
asfbr-628	131	44	sustainable	sustainable	ADJ
asfbr-628	131	45	development	development	NOUN
asfbr-628	131	46	.	.	PUNCT
asfbr-628	132	1	6	6	X
asfbr-628	132	2	.	.	PUNCT
asfbr-628	132	3	recommendations	recommendation	NOUN
asfbr-628	132	4	the	the	DET
asfbr-628	132	5	following	follow	VERB
asfbr-628	132	6	recommendations	recommendation	NOUN
asfbr-628	132	7	are	be	AUX
asfbr-628	132	8	some	some	PRON
asfbr-628	132	9	of	of	ADP
asfbr-628	132	10	the	the	DET
asfbr-628	132	11	probable	probable	ADJ
asfbr-628	132	12	solutions	solution	NOUN
asfbr-628	132	13	to	to	ADP
asfbr-628	132	14	this	this	DET
asfbr-628	132	15	scourge	scourge	NOUN
asfbr-628	132	16	of	of	ADP
asfbr-628	132	17	fraud	fraud	NOUN
asfbr-628	132	18	:	:	PUNCT
asfbr-628	132	19	▪	▪	ADJ
asfbr-628	132	20	declaration	declaration	NOUN
asfbr-628	132	21	of	of	ADP
asfbr-628	132	22	assets	asset	NOUN
asfbr-628	132	23	by	by	ADP
asfbr-628	132	24	the	the	DET
asfbr-628	132	25	chief	chief	ADJ
asfbr-628	132	26	executive	executive	ADJ
asfbr-628	132	27	officer	officer	NOUN
asfbr-628	132	28	(	(	PUNCT
asfbr-628	132	29	chairman	chairman	NOUN
asfbr-628	132	30	)	)	PUNCT
asfbr-628	132	31	before	before	ADP
asfbr-628	132	32	assumption	assumption	NOUN
asfbr-628	132	33	of	of	ADP
asfbr-628	132	34	office	office	NOUN
asfbr-628	132	35	,	,	PUNCT
asfbr-628	132	36	and	and	CCONJ
asfbr-628	132	37	on	on	ADP
asfbr-628	132	38	leaving	leave	VERB
asfbr-628	132	39	the	the	DET
asfbr-628	132	40	office	office	NOUN
asfbr-628	132	41	▪	▪	ADJ
asfbr-628	132	42	establishment	establishment	NOUN
asfbr-628	132	43	of	of	ADP
asfbr-628	132	44	vibrant	vibrant	ADJ
asfbr-628	132	45	project	project	NOUN
asfbr-628	132	46	monitoring	monitoring	NOUN
asfbr-628	132	47	team	team	NOUN
asfbr-628	132	48	from	from	ADP
asfbr-628	132	49	the	the	DET
asfbr-628	132	50	state	state	NOUN
asfbr-628	132	51	to	to	PART
asfbr-628	132	52	monitor	monitor	VERB
asfbr-628	132	53	the	the	DET
asfbr-628	132	54	pace	pace	NOUN
asfbr-628	132	55	of	of	ADP
asfbr-628	132	56	development	development	NOUN
asfbr-628	132	57	in	in	ADP
asfbr-628	132	58	the	the	DET
asfbr-628	132	59	local	local	ADJ
asfbr-628	132	60	government	government	NOUN
asfbr-628	132	61	area	area	NOUN
asfbr-628	132	62	▪	▪	ADJ
asfbr-628	132	63	establishment	establishment	NOUN
asfbr-628	132	64	of	of	ADP
asfbr-628	132	65	an	an	DET
asfbr-628	132	66	audit	audit	NOUN
asfbr-628	132	67	panel	panel	NOUN
asfbr-628	132	68	by	by	ADP
asfbr-628	132	69	the	the	DET
asfbr-628	132	70	state	state	NOUN
asfbr-628	132	71	to	to	PART
asfbr-628	132	72	audit	audit	VERB
asfbr-628	132	73	funds	fund	NOUN
asfbr-628	132	74	collected	collect	VERB
asfbr-628	132	75	by	by	ADP
asfbr-628	132	76	the	the	DET
asfbr-628	132	77	council	council	NOUN
asfbr-628	132	78	in	in	ADP
asfbr-628	132	79	every	every	DET
asfbr-628	132	80	six	six	NUM
asfbr-628	132	81	months	month	NOUN
asfbr-628	132	82	▪	▪	ADJ
asfbr-628	132	83	prosecution	prosecution	NOUN
asfbr-628	132	84	and	and	CCONJ
asfbr-628	132	85	conviction	conviction	NOUN
asfbr-628	132	86	of	of	ADP
asfbr-628	132	87	persons	person	NOUN
asfbr-628	132	88	found	find	VERB
asfbr-628	132	89	wanting	want	VERB
asfbr-628	132	90	.	.	PUNCT
asfbr-628	133	1	government	government	NOUN
asfbr-628	133	2	should	should	AUX
asfbr-628	133	3	go	go	VERB
asfbr-628	133	4	beyond	beyond	ADP
asfbr-628	133	5	the	the	DET
asfbr-628	133	6	mere	mere	ADJ
asfbr-628	133	7	pronouncement	pronouncement	NOUN
asfbr-628	133	8	of	of	ADP
asfbr-628	133	9	anti	anti	ADJ
asfbr-628	133	10	-	-	ADJ
asfbr-628	133	11	corruption	corruption	ADJ
asfbr-628	133	12	policies	policy	NOUN
asfbr-628	133	13	.	.	PUNCT
asfbr-628	134	1	it	it	PRON
asfbr-628	134	2	should	should	AUX
asfbr-628	134	3	rather	rather	ADV
asfbr-628	134	4	provide	provide	VERB
asfbr-628	134	5	good	good	ADJ
asfbr-628	134	6	governance	governance	NOUN
asfbr-628	134	7	and	and	CCONJ
asfbr-628	134	8	an	an	DET
asfbr-628	134	9	enabling	enable	VERB
asfbr-628	134	10	environment	environment	NOUN
asfbr-628	134	11	for	for	SCONJ
asfbr-628	134	12	democratic	democratic	ADJ
asfbr-628	134	13	ideals	ideal	NOUN
asfbr-628	134	14	to	to	PART
asfbr-628	134	15	thrive	thrive	VERB
asfbr-628	134	16	.	.	PUNCT
asfbr-628	135	1	▪	▪	ADJ
asfbr-628	135	2	racing	racing	NOUN
asfbr-628	135	3	,	,	PUNCT
asfbr-628	135	4	seizing	seize	VERB
asfbr-628	135	5	and	and	CCONJ
asfbr-628	135	6	confiscating	confiscate	VERB
asfbr-628	135	7	all	all	DET
asfbr-628	135	8	proceeds	proceed	NOUN
asfbr-628	135	9	of	of	ADP
asfbr-628	135	10	crime	crime	NOUN
asfbr-628	135	11	▪	▪	NOUN
asfbr-628	135	12	introducing	introduce	VERB
asfbr-628	135	13	or	or	CCONJ
asfbr-628	135	14	launching	launch	VERB
asfbr-628	135	15	national	national	ADJ
asfbr-628	135	16	reorientation	reorientation	NOUN
asfbr-628	135	17	programmes	programme	NOUN
asfbr-628	135	18	to	to	PART
asfbr-628	135	19	educate	educate	VERB
asfbr-628	135	20	people	people	NOUN
asfbr-628	135	21	on	on	ADP
asfbr-628	135	22	the	the	DET
asfbr-628	135	23	negative	negative	ADJ
asfbr-628	135	24	impacts	impact	NOUN
asfbr-628	135	25	and	and	CCONJ
asfbr-628	135	26	the	the	DET
asfbr-628	135	27	need	need	NOUN
asfbr-628	135	28	to	to	PART
asfbr-628	135	29	eradicate	eradicate	VERB
asfbr-628	135	30	corruption	corruption	NOUN
asfbr-628	135	31	in	in	ADP
asfbr-628	135	32	all	all	DET
asfbr-628	135	33	facets	facet	NOUN
asfbr-628	135	34	of	of	ADP
asfbr-628	135	35	nigerian	nigerian	PROPN
asfbr-628	135	36	's	's	PART
asfbr-628	135	37	public	public	ADJ
asfbr-628	135	38	life	life	NOUN
asfbr-628	135	39	▪	▪	ADV
asfbr-628	135	40	the	the	DET
asfbr-628	135	41	government	government	NOUN
asfbr-628	135	42	must	must	AUX
asfbr-628	135	43	introduce	introduce	VERB
asfbr-628	135	44	an	an	DET
asfbr-628	135	45	equitable	equitable	ADJ
asfbr-628	135	46	wages	wage	NOUN
asfbr-628	135	47	and	and	CCONJ
asfbr-628	135	48	incentive	incentive	NOUN
asfbr-628	135	49	system	system	NOUN
asfbr-628	135	50	and	and	CCONJ
asfbr-628	135	51	improve	improve	VERB
asfbr-628	135	52	other	other	ADJ
asfbr-628	135	53	conditions	condition	NOUN
asfbr-628	135	54	of	of	ADP
asfbr-628	135	55	work	work	NOUN
asfbr-628	135	56	so	so	SCONJ
asfbr-628	135	57	that	that	SCONJ
asfbr-628	135	58	the	the	DET
asfbr-628	135	59	level	level	NOUN
asfbr-628	135	60	of	of	ADP
asfbr-628	135	61	poverty	poverty	NOUN
asfbr-628	135	62	could	could	AUX
asfbr-628	135	63	be	be	AUX
asfbr-628	135	64	reduced	reduce	VERB
asfbr-628	135	65	and	and	CCONJ
asfbr-628	135	66	the	the	DET
asfbr-628	135	67	quality	quality	NOUN
asfbr-628	135	68	of	of	ADP
asfbr-628	135	69	life	life	NOUN
asfbr-628	135	70	improved	improve	VERB
asfbr-628	135	71	▪	▪	ADJ
asfbr-628	135	72	state	state	NOUN
asfbr-628	135	73	joint	joint	ADJ
asfbr-628	135	74	local	local	ADJ
asfbr-628	135	75	government	government	NOUN
asfbr-628	135	76	account	account	NOUN
asfbr-628	135	77	in	in	ADP
asfbr-628	135	78	nigeria	nigeria	PROPN
asfbr-628	135	79	should	should	AUX
asfbr-628	135	80	be	be	AUX
asfbr-628	135	81	scrapped	scrap	VERB
asfbr-628	135	82	▪	▪	ADJ
asfbr-628	135	83	financial	financial	ADJ
asfbr-628	135	84	crime	crime	NOUN
asfbr-628	135	85	regulatory	regulatory	ADJ
asfbr-628	135	86	institutions	institution	NOUN
asfbr-628	135	87	should	should	AUX
asfbr-628	135	88	conclude	conclude	VERB
asfbr-628	135	89	all	all	DET
asfbr-628	135	90	the	the	DET
asfbr-628	135	91	outstanding	outstanding	ADJ
asfbr-628	135	92	financial	financial	ADJ
asfbr-628	135	93	fraud	fraud	NOUN
asfbr-628	135	94	cases	case	NOUN
asfbr-628	135	95	on	on	ADP
asfbr-628	135	96	the	the	DET
asfbr-628	135	97	past	past	ADJ
asfbr-628	135	98	local	local	ADJ
asfbr-628	135	99	governments	government	NOUN
asfbr-628	135	100	bosses	boss	NOUN
asfbr-628	135	101	that	that	PRON
asfbr-628	135	102	are	be	AUX
asfbr-628	135	103	all	all	ADV
asfbr-628	135	104	over	over	ADP
asfbr-628	135	105	the	the	DET
asfbr-628	135	106	courts	court	NOUN
asfbr-628	135	107	in	in	ADP
asfbr-628	135	108	nigeria	nigeria	PROPN
asfbr-628	135	109	.	.	PUNCT
asfbr-628	136	1	this	this	PRON
asfbr-628	136	2	would	would	AUX
asfbr-628	136	3	help	help	VERB
asfbr-628	136	4	to	to	ADP
asfbr-628	136	5	some	some	DET
asfbr-628	136	6	extent	extent	NOUN
asfbr-628	136	7	serve	serve	VERB
asfbr-628	136	8	as	as	ADP
asfbr-628	136	9	a	a	DET
asfbr-628	136	10	guide	guide	NOUN
asfbr-628	136	11	to	to	ADP
asfbr-628	136	12	upcoming	upcoming	ADJ
asfbr-628	136	13	politicians	politician	NOUN
asfbr-628	136	14	whom	whom	PRON
asfbr-628	136	15	would	would	AUX
asfbr-628	136	16	be	be	AUX
asfbr-628	136	17	at	at	ADP
asfbr-628	136	18	the	the	DET
asfbr-628	136	19	helms	helm	NOUN
asfbr-628	136	20	of	of	ADP
asfbr-628	136	21	affairs	affair	NOUN
asfbr-628	136	22	.	.	PUNCT
asfbr-628	137	1	▪	▪	NOUN
asfbr-628	137	2	finally	finally	ADV
asfbr-628	137	3	,	,	PUNCT
asfbr-628	137	4	there	there	PRON
asfbr-628	137	5	is	be	VERB
asfbr-628	137	6	the	the	DET
asfbr-628	137	7	need	need	NOUN
asfbr-628	137	8	for	for	ADP
asfbr-628	137	9	the	the	DET
asfbr-628	137	10	provision	provision	NOUN
asfbr-628	137	11	of	of	ADP
asfbr-628	137	12	adequate	adequate	ADJ
asfbr-628	137	13	resources	resource	NOUN
asfbr-628	137	14	anti	anti	ADJ
asfbr-628	137	15	-	-	ADJ
asfbr-628	137	16	corruption	corruption	ADJ
asfbr-628	137	17	agencies	agency	NOUN
asfbr-628	137	18	and	and	CCONJ
asfbr-628	137	19	non	non	ADJ
asfbr-628	137	20	-	-	NOUN
asfbr-628	137	21	interference	interference	NOUN
asfbr-628	137	22	of	of	ADP
asfbr-628	137	23	government	government	NOUN
asfbr-628	137	24	on	on	ADP
asfbr-628	137	25	the	the	DET
asfbr-628	137	26	mandate	mandate	NOUN
asfbr-628	137	27	given	give	VERB
asfbr-628	137	28	to	to	ADP
asfbr-628	137	29	the	the	DET
asfbr-628	137	30	anti	anti	ADJ
asfbr-628	137	31	–	–	PUNCT
asfbr-628	137	32	corruption	corruption	NOUN
asfbr-628	137	33	agencies	agency	NOUN
asfbr-628	137	34	so	so	SCONJ
asfbr-628	137	35	as	as	SCONJ
asfbr-628	137	36	to	to	PART
asfbr-628	137	37	make	make	VERB
asfbr-628	137	38	them	they	PRON
asfbr-628	137	39	effective	effective	ADJ
asfbr-628	137	40	.	.	PUNCT
asfbr-628	138	1	references	reference	NOUN
asfbr-628	138	2	adeyemi	adeyemi	ADV
asfbr-628	138	3	,	,	PUNCT
asfbr-628	138	4	o.	o.	PROPN
asfbr-628	138	5	o.	o.	PROPN
asfbr-628	138	6	(	(	PUNCT
asfbr-628	138	7	2012	2012	NUM
asfbr-628	138	8	)	)	PUNCT
asfbr-628	138	9	.	.	PUNCT
asfbr-628	139	1	corruption	corruption	NOUN
asfbr-628	139	2	and	and	CCONJ
asfbr-628	139	3	local	local	ADJ
asfbr-628	139	4	government	government	NOUN
asfbr-628	139	5	administration	administration	NOUN
asfbr-628	139	6	in	in	ADP
asfbr-628	139	7	nigeria	nigeria	PROPN
asfbr-628	139	8	:	:	PUNCT
asfbr-628	139	9	a	a	DET
asfbr-628	139	10	discourse	discourse	NOUN
asfbr-628	139	11	of	of	ADP
asfbr-628	139	12	core	core	NOUN
asfbr-628	139	13	issues	issue	NOUN
asfbr-628	139	14	.	.	PUNCT
asfbr-628	140	1	european	european	ADJ
asfbr-628	140	2	journal	journal	PROPN
asfbr-628	140	3	of	of	ADP
asfbr-628	140	4	sustainable	sustainable	ADJ
asfbr-628	140	5	development	development	NOUN
asfbr-628	140	6	,	,	PUNCT
asfbr-628	140	7	1(2	1(2	NUM
asfbr-628	140	8	)	)	PUNCT
asfbr-628	140	9	,	,	PUNCT
asfbr-628	140	10	183	183	NUM
asfbr-628	140	11	-	-	SYM
asfbr-628	140	12	183	183	NUM
asfbr-628	140	13	.	.	PUNCT
asfbr-628	141	1	aluko	aluko	PROPN
asfbr-628	141	2	,	,	PUNCT
asfbr-628	141	3	j.	j.	PROPN
asfbr-628	141	4	o.	o.	PROPN
asfbr-628	141	5	(	(	PUNCT
asfbr-628	141	6	2006	2006	NUM
asfbr-628	141	7	)	)	PUNCT
asfbr-628	141	8	.	.	PUNCT
asfbr-628	142	1	corruption	corruption	NOUN
asfbr-628	142	2	in	in	ADP
asfbr-628	142	3	the	the	DET
asfbr-628	142	4	local	local	ADJ
asfbr-628	142	5	government	government	NOUN
asfbr-628	142	6	system	system	NOUN
asfbr-628	142	7	in	in	ADP
asfbr-628	142	8	nigeria	nigeria	PROPN
asfbr-628	142	9	.	.	PUNCT
asfbr-628	143	1	bookbuilders	bookbuilder	NOUN
asfbr-628	143	2	-	-	PUNCT
asfbr-628	143	3	editions	edition	NOUN
asfbr-628	143	4	africa	africa	PROPN
asfbr-628	143	5	.	.	PUNCT
asfbr-628	144	1	aluko	aluko	PROPN
asfbr-628	144	2	,	,	PUNCT
asfbr-628	144	3	j.o	j.o	PROPN
asfbr-628	144	4	.	.	PROPN
asfbr-628	144	5	(	(	PUNCT
asfbr-628	144	6	2007	2007	NUM
asfbr-628	144	7	)	)	PUNCT
asfbr-628	144	8	.	.	PUNCT
asfbr-628	145	1	the	the	DET
asfbr-628	145	2	dynamics	dynamic	NOUN
asfbr-628	145	3	of	of	ADP
asfbr-628	145	4	local	local	ADJ
asfbr-628	145	5	government	government	NOUN
asfbr-628	145	6	administration	administration	NOUN
asfbr-628	145	7	.	.	PUNCT
asfbr-628	146	1	abuja	abuja	PROPN
asfbr-628	146	2	:	:	PUNCT
asfbr-628	146	3	bluesland	bluesland	VERB
asfbr-628	146	4	communication	communication	NOUN
asfbr-628	146	5	limited	limit	VERB
asfbr-628	146	6	.	.	PUNCT
asfbr-628	147	1	bartz	bartz	PROPN
asfbr-628	147	2	,	,	PUNCT
asfbr-628	147	3	f.	f.	PROPN
asfbr-628	147	4	,	,	PUNCT
asfbr-628	147	5	strock	strock	NOUN
asfbr-628	147	6	,	,	PUNCT
asfbr-628	147	7	b.	b.	PROPN
asfbr-628	147	8	,	,	PUNCT
asfbr-628	147	9	&	&	CCONJ
asfbr-628	147	10	harris	harris	PROPN
asfbr-628	147	11	,	,	PUNCT
asfbr-628	147	12	j.	j.	PROPN
asfbr-628	147	13	d.	d.	PROPN
asfbr-628	147	14	(	(	PUNCT
asfbr-628	147	15	2017	2017	NUM
asfbr-628	147	16	)	)	PUNCT
asfbr-628	147	17	.	.	PUNCT
asfbr-628	148	1	embezzlement	embezzlement	NOUN
asfbr-628	148	2	:	:	PUNCT
asfbr-628	148	3	are	be	AUX
asfbr-628	148	4	you	you	PRON
asfbr-628	148	5	at	at	ADP
asfbr-628	148	6	risk	risk	NOUN
asfbr-628	148	7	?	?	PUNCT
asfbr-628	149	1	cavill	cavill	PROPN
asfbr-628	149	2	,	,	PUNCT
asfbr-628	149	3	s.	s.	PROPN
asfbr-628	149	4	,	,	PUNCT
asfbr-628	149	5	&	&	CCONJ
asfbr-628	149	6	sohail	sohail	PROPN
asfbr-628	149	7	,	,	PUNCT
asfbr-628	149	8	m.	m.	NOUN
asfbr-628	149	9	(	(	PUNCT
asfbr-628	149	10	2007	2007	NUM
asfbr-628	149	11	)	)	PUNCT
asfbr-628	149	12	accountability	accountability	NOUN
asfbr-628	149	13	arrangement	arrangement	NOUN
asfbr-628	149	14	to	to	PART
asfbr-628	149	15	combat	combat	NOUN
asfbr-628	149	16	corruption	corruption	NOUN
asfbr-628	149	17	water	water	NOUN
asfbr-628	149	18	,	,	PUNCT
asfbr-628	149	19	engineering	engineering	NOUN
asfbr-628	149	20	and	and	CCONJ
asfbr-628	149	21	development	development	NOUN
asfbr-628	149	22	centre	centre	PROPN
asfbr-628	149	23	lougborough	lougborough	PROPN
asfbr-628	149	24	university	university	NOUN
asfbr-628	149	25	lekestershire	lekestershire	NOUN
asfbr-628	149	26	uk	uk	PROPN
asfbr-628	149	27	duruji	duruji	PROPN
asfbr-628	149	28	,	,	PUNCT
asfbr-628	149	29	m.	m.	NOUN
asfbr-628	149	30	m.	m.	NOUN
asfbr-628	149	31	,	,	PUNCT
asfbr-628	149	32	&	&	CCONJ
asfbr-628	149	33	azuh	azuh	PROPN
asfbr-628	149	34	,	,	PUNCT
asfbr-628	149	35	d.	d.	PROPN
asfbr-628	149	36	e.	e.	PROPN
asfbr-628	149	37	(	(	PUNCT
asfbr-628	149	38	2013	2013	NUM
asfbr-628	149	39	)	)	PUNCT
asfbr-628	149	40	.	.	PUNCT
asfbr-628	150	1	the	the	DET
asfbr-628	150	2	politics	politic	NOUN
asfbr-628	150	3	and	and	CCONJ
asfbr-628	150	4	sociology	sociology	NOUN
asfbr-628	150	5	of	of	ADP
asfbr-628	150	6	corruption	corruption	NOUN
asfbr-628	150	7	in	in	ADP
asfbr-628	150	8	nigeria	nigeria	PROPN
asfbr-628	150	9	's	's	PART
asfbr-628	150	10	fourth	fourth	PROPN
asfbr-628	150	11	republic	republic	NOUN
asfbr-628	150	12	.	.	PUNCT
asfbr-628	151	1	ansu	ansu	PROPN
asfbr-628	151	2	.	.	PUNCT
asfbr-628	152	1	lou	lou	PROPN
asfbr-628	152	2	mal	mal	ADJ
asfbr-628	152	3	of	of	ADP
asfbr-628	152	4	pence	penny	NOUN
asfbr-628	152	5	ajui	ajui	PROPN
asfbr-628	152	6	development	development	NOUN
asfbr-628	152	7	studies	study	NOUN
asfbr-628	152	8	,	,	PUNCT
asfbr-628	152	9	1(2	1(2	NUM
asfbr-628	152	10	)	)	PUNCT
asfbr-628	152	11	,	,	PUNCT
asfbr-628	152	12	65	65	NUM
asfbr-628	152	13	-	-	SYM
asfbr-628	152	14	86	86	NUM
asfbr-628	152	15	.	.	PUNCT
asfbr-628	153	1	simeon	simeon	PROPN
asfbr-628	153	2	,	,	PUNCT
asfbr-628	153	3	e.	e.	PROPN
asfbr-628	153	4	d.	d.	PROPN
asfbr-628	153	5	s.	s.	PROPN
asfbr-628	153	6	e.	e.	PROPN
asfbr-628	153	7	i.	i.	PROPN
asfbr-628	153	8	(	(	PUNCT
asfbr-628	153	9	2018	2018	NUM
asfbr-628	153	10	)	)	PUNCT
asfbr-628	153	11	.	.	PUNCT
asfbr-628	154	1	auditing	auditing	NOUN
asfbr-628	154	2	and	and	CCONJ
asfbr-628	154	3	fraud	fraud	NOUN
asfbr-628	154	4	control	control	NOUN
asfbr-628	154	5	in	in	ADP
asfbr-628	154	6	corporate	corporate	ADJ
asfbr-628	154	7	organisations	organisation	NOUN
asfbr-628	154	8	.	.	PUNCT
asfbr-628	155	1	auditing	auditing	NOUN
asfbr-628	155	2	,	,	PUNCT
asfbr-628	155	3	9(8	9(8	NUM
asfbr-628	155	4	)	)	PUNCT
asfbr-628	155	5	,	,	PUNCT
asfbr-628	155	6	190	190	NUM
asfbr-628	155	7	-	-	SYM
asfbr-628	155	8	196	196	NUM
asfbr-628	155	9	.	.	PUNCT
asfbr-628	156	1	el	el	PROPN
asfbr-628	156	2	-	-	PUNCT
asfbr-628	156	3	rufai	rufai	PROPN
asfbr-628	156	4	,	,	PUNCT
asfbr-628	156	5	n.	n.	NOUN
asfbr-628	156	6	a.	a.	PROPN
asfbr-628	156	7	(	(	PUNCT
asfbr-628	156	8	2012	2012	NUM
asfbr-628	156	9	)	)	PUNCT
asfbr-628	156	10	.	.	PUNCT
asfbr-628	157	1	local	local	ADJ
asfbr-628	157	2	government	government	NOUN
asfbr-628	157	3	:	:	PUNCT
asfbr-628	157	4	the	the	DET
asfbr-628	157	5	missing	miss	VERB
asfbr-628	157	6	tier	tier	NOUN
asfbr-628	157	7	of	of	ADP
asfbr-628	157	8	government	government	NOUN
asfbr-628	157	9	.	.	PUNCT
asfbr-628	158	1	columnist	columnist	NOUN
asfbr-628	158	2	(	(	PUNCT
asfbr-628	158	3	internet	internet	NOUN
asfbr-628	158	4	material	material	NOUN
asfbr-628	158	5	downloaded	download	VERB
asfbr-628	158	6	feb	feb	PROPN
asfbr-628	158	7	10	10	NUM
asfbr-628	158	8	,	,	PUNCT
asfbr-628	158	9	2014	2014	NUM
asfbr-628	158	10	)	)	PUNCT
asfbr-628	158	11	.	.	PUNCT
asfbr-628	159	1	ezeani	ezeani	PROPN
asfbr-628	159	2	,	,	PUNCT
asfbr-628	159	3	o.	o.	PROPN
asfbr-628	159	4	e.	e.	PROPN
asfbr-628	159	5	(	(	PUNCT
asfbr-628	159	6	2004	2004	NUM
asfbr-628	159	7	)	)	PUNCT
asfbr-628	159	8	.	.	PUNCT
asfbr-628	160	1	local	local	ADJ
asfbr-628	160	2	government	government	PROPN
asfbr-628	160	3	administration	administration	PROPN
asfbr-628	160	4	zik	zik	PROPN
asfbr-628	160	5	-	-	PROPN
asfbr-628	160	6	chuks	chuks	PROPN
asfbr-628	160	7	enugu	enugu	PROPN
asfbr-628	160	8	fatile	fatile	PROPN
asfbr-628	160	9	,	,	PUNCT
asfbr-628	160	10	j.	j.	PROPN
asfbr-628	160	11	o.	o.	PROPN
asfbr-628	160	12	,	,	PUNCT
asfbr-628	160	13	&	&	CCONJ
asfbr-628	160	14	okewale	okewale	PROPN
asfbr-628	160	15	,	,	PUNCT
asfbr-628	160	16	r.	r.	PROPN
asfbr-628	160	17	a.	a.	PROPN
asfbr-628	160	18	(	(	PUNCT
asfbr-628	160	19	2014	2014	NUM
asfbr-628	160	20	)	)	PUNCT
asfbr-628	160	21	.	.	PUNCT
asfbr-628	161	1	corruption	corruption	NOUN
asfbr-628	161	2	and	and	CCONJ
asfbr-628	161	3	democracy	democracy	NOUN
asfbr-628	161	4	in	in	ADP
asfbr-628	161	5	nigerian	nigerian	ADJ
asfbr-628	161	6	local	local	ADJ
asfbr-628	161	7	government	government	NOUN
asfbr-628	161	8	.	.	PUNCT
asfbr-628	162	1	review	review	NOUN
asfbr-628	162	2	of	of	ADP
asfbr-628	162	3	public	public	ADJ
asfbr-628	162	4	administration	administration	NOUN
asfbr-628	162	5	and	and	CCONJ
asfbr-628	162	6	management	management	NOUN
asfbr-628	162	7	,	,	PUNCT
asfbr-628	162	8	1(3	1(3	NUM
asfbr-628	162	9	)	)	PUNCT
asfbr-628	162	10	,	,	PUNCT
asfbr-628	162	11	140	140	NUM
asfbr-628	162	12	-	-	SYM
asfbr-628	162	13	155	155	NUM
asfbr-628	162	14	.	.	PUNCT
asfbr-628	163	1	izueke	izueke	PROPN
asfbr-628	163	2	,	,	PUNCT
asfbr-628	163	3	e.	e.	PROPN
asfbr-628	163	4	m.	m.	PROPN
asfbr-628	163	5	(	(	PUNCT
asfbr-628	163	6	2010	2010	NUM
asfbr-628	163	7	)	)	PUNCT
asfbr-628	163	8	.	.	PUNCT
asfbr-628	164	1	local	local	ADJ
asfbr-628	164	2	government	government	NOUN
asfbr-628	164	3	and	and	CCONJ
asfbr-628	164	4	good	good	ADJ
asfbr-628	164	5	governance	governance	NOUN
asfbr-628	164	6	in	in	ADP
asfbr-628	164	7	nigeria	nigeria	PROPN
asfbr-628	164	8	.	.	PUNCT
asfbr-628	165	1	(	(	PUNCT
asfbr-628	165	2	internet	internet	NOUN
asfbr-628	165	3	material	material	NOUN
asfbr-628	165	4	downloaded	download	VERB
asfbr-628	165	5	feb	feb	PROPN
asfbr-628	165	6	13	13	NUM
asfbr-628	165	7	,	,	PUNCT
asfbr-628	165	8	2014	2014	NUM
asfbr-628	165	9	.	.	PUNCT
asfbr-628	165	10	)	)	PUNCT
asfbr-628	166	1	islam	islam	PROPN
asfbr-628	166	2	,	,	PUNCT
asfbr-628	166	3	k.	k.	PROPN
asfbr-628	166	4	m.	m.	PROPN
asfbr-628	166	5	a.	a.	PROPN
asfbr-628	166	6	,	,	PUNCT
asfbr-628	166	7	&	&	CCONJ
asfbr-628	166	8	barghouthi	barghouthi	VERB
asfbr-628	166	9	,	,	PUNCT
asfbr-628	166	10	o.	o.	NOUN
asfbr-628	166	11	a.	a.	NOUN
asfbr-628	166	12	(	(	PUNCT
asfbr-628	166	13	2017	2017	NUM
asfbr-628	166	14	)	)	PUNCT
asfbr-628	166	15	.	.	PUNCT
asfbr-628	167	1	corporate	corporate	ADJ
asfbr-628	167	2	governance	governance	NOUN
asfbr-628	167	3	:	:	PUNCT
asfbr-628	167	4	an	an	DET
asfbr-628	167	5	islamic	islamic	ADJ
asfbr-628	167	6	institution	institution	NOUN
asfbr-628	167	7	perspective	perspective	NOUN
asfbr-628	167	8	.	.	PUNCT
asfbr-628	168	1	international	international	ADJ
asfbr-628	168	2	journal	journal	PROPN
asfbr-628	168	3	of	of	ADP
asfbr-628	168	4	islamic	islamic	PROPN
asfbr-628	168	5	banking	banking	PROPN
asfbr-628	168	6	and	and	CCONJ
asfbr-628	168	7	finance	finance	NOUN
asfbr-628	168	8	research	research	NOUN
asfbr-628	168	9	,	,	PUNCT
asfbr-628	168	10	1(1	1(1	NUM
asfbr-628	168	11	)	)	PUNCT
asfbr-628	168	12	,	,	PUNCT
asfbr-628	168	13	29	29	NUM
asfbr-628	168	14	-	-	SYM
asfbr-628	168	15	32	32	NUM
asfbr-628	168	16	.	.	PUNCT
asfbr-628	169	1	https://doi.org/10.46281/ijibfr.v1i1.36	https://doi.org/10.46281/ijibfr.v1i1.36	PROPN
asfbr-628	169	2	islam	islam	PROPN
asfbr-628	169	3	,	,	PUNCT
asfbr-628	169	4	k.	k.	PROPN
asfbr-628	169	5	m.	m.	PROPN
asfbr-628	169	6	a.	a.	PROPN
asfbr-628	169	7	,	,	PUNCT
asfbr-628	169	8	&	&	CCONJ
asfbr-628	169	9	karim	karim	PROPN
asfbr-628	169	10	miajee	miajee	PROPN
asfbr-628	169	11	,	,	PUNCT
asfbr-628	169	12	m.	m.	PROPN
asfbr-628	169	13	r.	r.	PROPN
asfbr-628	169	14	(	(	PUNCT
asfbr-628	169	15	2017	2017	NUM
asfbr-628	169	16	)	)	PUNCT
asfbr-628	169	17	.	.	PUNCT
asfbr-628	170	1	an	an	DET
asfbr-628	170	2	islamic	islamic	ADJ
asfbr-628	170	3	perspective	perspective	NOUN
asfbr-628	170	4	of	of	ADP
asfbr-628	170	5	leadership	leadership	NOUN
asfbr-628	170	6	.	.	PUNCT
asfbr-628	171	1	international	international	ADJ
asfbr-628	171	2	journal	journal	PROPN
asfbr-628	171	3	of	of	ADP
asfbr-628	171	4	islamic	islamic	PROPN
asfbr-628	171	5	business	business	PROPN
asfbr-628	171	6	&	&	CCONJ
asfbr-628	171	7	management	management	PROPN
asfbr-628	171	8	,	,	PUNCT
asfbr-628	171	9	1(1	1(1	NUM
asfbr-628	171	10	)	)	PUNCT
asfbr-628	171	11	,	,	PUNCT
asfbr-628	171	12	14	14	NUM
asfbr-628	171	13	-	-	SYM
asfbr-628	171	14	16	16	NUM
asfbr-628	171	15	.	.	PUNCT
asfbr-628	172	1	https://doi.org/10.46281/ijibm.v1i1.47	https://doi.org/10.46281/ijibm.v1i1.47	PROPN
asfbr-628	172	2	islam	islam	PROPN
asfbr-628	172	3	,	,	PUNCT
asfbr-628	172	4	k.	k.	PROPN
asfbr-628	172	5	a.	a.	PROPN
asfbr-628	172	6	,	,	PUNCT
asfbr-628	172	7	&	&	CCONJ
asfbr-628	172	8	bhuiyan	bhuiyan	PROPN
asfbr-628	172	9	,	,	PUNCT
asfbr-628	172	10	a.	a.	PROPN
asfbr-628	172	11	b.	b.	PROPN
asfbr-628	172	12	(	(	PUNCT
asfbr-628	172	13	2019	2019	NUM
asfbr-628	172	14	)	)	PUNCT
asfbr-628	172	15	.	.	PUNCT
asfbr-628	173	1	the	the	DET
asfbr-628	173	2	theoretical	theoretical	ADJ
asfbr-628	173	3	linkages	linkage	NOUN
asfbr-628	173	4	between	between	ADP
asfbr-628	173	5	the	the	DET
asfbr-628	173	6	shariah	shariah	PROPN
asfbr-628	173	7	supervisory	supervisory	ADJ
asfbr-628	173	8	board	board	PROPN
asfbr-628	173	9	(	(	PUNCT
asfbr-628	173	10	ssb	ssb	PROPN
asfbr-628	173	11	)	)	PUNCT
asfbr-628	173	12	and	and	CCONJ
asfbr-628	173	13	stakeholder	stakeholder	NOUN
asfbr-628	173	14	theory	theory	NOUN
asfbr-628	173	15	in	in	ADP
asfbr-628	173	16	the	the	DET
asfbr-628	173	17	islamic	islamic	PROPN
asfbr-628	173	18	financial	financial	PROPN
asfbr-628	173	19	institutes	institutes	PROPN
asfbr-628	173	20	:	:	PUNCT
asfbr-628	173	21	an	an	DET
asfbr-628	173	22	empirical	empirical	ADJ
asfbr-628	173	23	review	review	NOUN
asfbr-628	173	24	.	.	PUNCT
asfbr-628	174	1	international	international	ADJ
asfbr-628	174	2	journal	journal	PROPN
asfbr-628	174	3	of	of	ADP
asfbr-628	174	4	accounting	accounting	PROPN
asfbr-628	174	5	&	&	CCONJ
asfbr-628	174	6	finance	finance	PROPN
asfbr-628	174	7	review	review	PROPN
asfbr-628	174	8	,	,	PUNCT
asfbr-628	174	9	4(2	4(2	NUM
asfbr-628	174	10	)	)	PUNCT
asfbr-628	174	11	,	,	PUNCT
asfbr-628	174	12	43	43	NUM
asfbr-628	174	13	-	-	SYM
asfbr-628	174	14	49	49	NUM
asfbr-628	174	15	.	.	PUNCT
asfbr-628	175	1	https://doi.org/10.46281/ijafr.v4i2.436	https://doi.org/10.46281/ijafr.v4i2.436	PROPN
asfbr-628	175	2	kiabel	kiabel	PROPN
asfbr-628	175	3	,	,	PUNCT
asfbr-628	175	4	b.	b.	PROPN
asfbr-628	175	5	d.	d.	PROPN
asfbr-628	175	6	(	(	PUNCT
asfbr-628	175	7	2002	2002	NUM
asfbr-628	175	8	)	)	PUNCT
asfbr-628	175	9	.	.	PUNCT
asfbr-628	176	1	auditing	auditing	NOUN
asfbr-628	176	2	:	:	PUNCT
asfbr-628	176	3	basic	basic	ADJ
asfbr-628	176	4	principles	principle	NOUN
asfbr-628	176	5	.	.	PUNCT
asfbr-628	177	1	owerri	owerri	PROPN
asfbr-628	177	2	:	:	PUNCT
asfbr-628	177	3	springfield	springfield	PROPN
asfbr-628	177	4	publishers	publisher	NOUN
asfbr-628	177	5	.	.	PUNCT
asfbr-628	178	1	newswatch	newswatch	PROPN
asfbr-628	178	2	,	,	PUNCT
asfbr-628	178	3	(	(	PUNCT
asfbr-628	178	4	2001	2001	NUM
asfbr-628	178	5	)	)	PUNCT
asfbr-628	178	6	.	.	PUNCT
asfbr-628	179	1	looting	loot	VERB
asfbr-628	179	2	of	of	ADP
asfbr-628	179	3	local	local	ADJ
asfbr-628	179	4	government	government	NOUN
asfbr-628	179	5	.	.	PUNCT
asfbr-628	180	1	lagos	lago	NOUN
asfbr-628	180	2	,	,	PUNCT
asfbr-628	180	3	33(25	33(25	PROPN
asfbr-628	180	4	)	)	PUNCT
asfbr-628	180	5	,	,	PUNCT
asfbr-628	180	6	54	54	NUM
asfbr-628	180	7	-	-	SYM
asfbr-628	180	8	63	63	NUM
asfbr-628	180	9	.	.	PUNCT
asfbr-628	181	1	nwaodike	nwaodike	PROPN
asfbr-628	181	2	,	,	PUNCT
asfbr-628	181	3	c.	c.	PROPN
asfbr-628	181	4	(	(	PUNCT
asfbr-628	181	5	2016	2016	NUM
asfbr-628	181	6	)	)	PUNCT
asfbr-628	181	7	.	.	PUNCT
asfbr-628	182	1	corrupt	corrupt	ADJ
asfbr-628	182	2	practices	practice	NOUN
asfbr-628	182	3	in	in	ADP
asfbr-628	182	4	nigeria	nigeria	PROPN
asfbr-628	182	5	’s	’s	PART
asfbr-628	182	6	local	local	ADJ
asfbr-628	182	7	government	government	NOUN
asfbr-628	182	8	:	:	PUNCT
asfbr-628	182	9	a	a	DET
asfbr-628	182	10	critical	critical	ADJ
asfbr-628	182	11	perspective	perspective	NOUN
asfbr-628	182	12	.	.	PUNCT
asfbr-628	183	1	iosr	iosr	ADJ
asfbr-628	183	2	journal	journal	PROPN
asfbr-628	183	3	of	of	ADP
asfbr-628	183	4	humanities	humanity	NOUN
asfbr-628	183	5	and	and	CCONJ
asfbr-628	183	6	social	social	ADJ
asfbr-628	183	7	,	,	PUNCT
asfbr-628	183	8	21(9	21(9	NOUN
asfbr-628	183	9	)	)	PUNCT
asfbr-628	183	10	,	,	PUNCT
asfbr-628	183	11	6	6	NUM
asfbr-628	183	12	-	-	SYM
asfbr-628	183	13	11	11	NUM
asfbr-628	183	14	.	.	PUNCT
asfbr-628	184	1	nwaodike	nwaodike	PROPN
asfbr-628	184	2	,	,	PUNCT
asfbr-628	184	3	c.	c.	PROPN
asfbr-628	184	4	a.	a.	PROPN
asfbr-628	184	5	(	(	PUNCT
asfbr-628	184	6	2013	2013	NUM
asfbr-628	184	7	)	)	PUNCT
asfbr-628	184	8	.	.	PUNCT
asfbr-628	185	1	local	local	ADJ
asfbr-628	185	2	government	government	NOUN
asfbr-628	185	3	autonomy	autonomy	NOUN
asfbr-628	185	4	and	and	CCONJ
asfbr-628	185	5	grassroot	grassroot	VERB
asfbr-628	185	6	democracy	democracy	NOUN
asfbr-628	185	7	in	in	ADP
asfbr-628	185	8	ogun	ogun	PROPN
asfbr-628	185	9	state	state	PROPN
asfbr-628	185	10	,	,	PUNCT
asfbr-628	185	11	nigeria	nigeria	PROPN
asfbr-628	185	12	(	(	PUNCT
asfbr-628	185	13	1999	1999	NUM
asfbr-628	185	14	-	-	SYM
asfbr-628	185	15	2012	2012	NUM
asfbr-628	185	16	)	)	PUNCT
asfbr-628	185	17	.	.	PUNCT
asfbr-628	186	1	a	a	DET
asfbr-628	186	2	ph.d	ph.d	PROPN
asfbr-628	186	3	thesis	thesis	NOUN
asfbr-628	186	4	submitted	submit	VERB
asfbr-628	186	5	in	in	ADP
asfbr-628	186	6	the	the	DET
asfbr-628	186	7	department	department	NOUN
asfbr-628	186	8	of	of	ADP
asfbr-628	186	9	political	political	ADJ
asfbr-628	186	10	science	science	NOUN
asfbr-628	186	11	and	and	CCONJ
asfbr-628	186	12	public	public	ADJ
asfbr-628	186	13	administration	administration	NOUN
asfbr-628	186	14	,	,	PUNCT
asfbr-628	186	15	babcock	babcock	PROPN
asfbr-628	186	16	business	business	PROPN
asfbr-628	186	17	school	school	PROPN
asfbr-628	186	18	,	,	PUNCT
asfbr-628	186	19	in	in	ADP
asfbr-628	186	20	copyright	copyright	NOUN
asfbr-628	186	21	©	©	PROPN
asfbr-628	186	22	cc	cc	PROPN
asfbr-628	186	23	-	-	PUNCT
asfbr-628	186	24	by	by	ADP
asfbr-628	186	25	-	-	PUNCT
asfbr-628	186	26	nc	nc	PROPN
asfbr-628	186	27	2020	2020	NUM
asfbr-628	186	28	,	,	PUNCT
asfbr-628	186	29	cribfb	cribfb	VERB
asfbr-628	187	1	|	|	ADV
asfbr-628	187	2	asfbr	asfbr	NOUN
asfbr-628	187	3	www.cribfb.com/journal/index.php/asfbr	www.cribfb.com/journal/index.php/asfbr	VERB
asfbr-628	187	4	asian	asian	ADJ
asfbr-628	187	5	finance	finance	PROPN
asfbr-628	187	6	&	&	CCONJ
asfbr-628	187	7	banking	banking	PROPN
asfbr-628	187	8	review	review	PROPN
asfbr-628	187	9	vol	vol	NOUN
asfbr-628	187	10	.	.	PROPN
asfbr-628	188	1	4	4	NUM
asfbr-628	188	2	,	,	PUNCT
asfbr-628	188	3	no	no	INTJ
asfbr-628	188	4	.	.	NOUN
asfbr-628	188	5	1	1	NUM
asfbr-628	188	6	;	;	PUNCT
asfbr-628	188	7	2020	2020	NUM
asfbr-628	188	8	53	53	NUM
asfbr-628	188	9	fulfilment	fulfilment	NOUN
asfbr-628	188	10	of	of	ADP
asfbr-628	188	11	the	the	DET
asfbr-628	188	12	requirements	requirement	NOUN
asfbr-628	188	13	for	for	ADP
asfbr-628	188	14	the	the	DET
asfbr-628	188	15	award	award	NOUN
asfbr-628	188	16	of	of	ADP
asfbr-628	188	17	the	the	DET
asfbr-628	188	18	degree	degree	NOUN
asfbr-628	188	19	of	of	ADP
asfbr-628	188	20	doctor	doctor	NOUN
asfbr-628	188	21	of	of	ADP
asfbr-628	188	22	philosophy	philosophy	NOUN
asfbr-628	188	23	in	in	ADP
asfbr-628	188	24	political	political	ADJ
asfbr-628	188	25	science	science	NOUN
asfbr-628	188	26	,	,	PUNCT
asfbr-628	188	27	babcock	babcock	PROPN
asfbr-628	188	28	university	university	PROPN
asfbr-628	188	29	,	,	PUNCT
asfbr-628	188	30	ilishan	ilishan	NOUN
asfbr-628	188	31	-	-	PUNCT
asfbr-628	188	32	remo	remo	NOUN
asfbr-628	188	33	,	,	PUNCT
asfbr-628	188	34	ogun	ogun	PROPN
asfbr-628	188	35	state	state	PROPN
asfbr-628	188	36	,	,	PUNCT
asfbr-628	188	37	nigeria	nigeria	PROPN
asfbr-628	188	38	.	.	PUNCT
asfbr-628	189	1	olojede	olojede	PROPN
asfbr-628	189	2	,	,	PUNCT
asfbr-628	189	3	i.	i.	NOUN
asfbr-628	189	4	,	,	PUNCT
asfbr-628	189	5	fajonyomi	fajonyomi	NOUN
asfbr-628	189	6	,	,	PUNCT
asfbr-628	189	7	s.	s.	PROPN
asfbr-628	189	8	b.	b.	PROPN
asfbr-628	189	9	,	,	PUNCT
asfbr-628	189	10	&	&	CCONJ
asfbr-628	189	11	fatile	fatile	PROPN
asfbr-628	189	12	,	,	PUNCT
asfbr-628	189	13	j.	j.	PROPN
asfbr-628	189	14	(	(	PUNCT
asfbr-628	189	15	eds	eds	PROPN
asfbr-628	189	16	.	.	PUNCT
asfbr-628	189	17	)	)	PUNCT
asfbr-628	189	18	.	.	PUNCT
asfbr-628	190	1	(	(	PUNCT
asfbr-628	190	2	2011	2011	NUM
asfbr-628	190	3	)	)	PUNCT
asfbr-628	190	4	.	.	PUNCT
asfbr-628	191	1	contemporary	contemporary	ADJ
asfbr-628	191	2	issues	issue	NOUN
asfbr-628	191	3	in	in	ADP
asfbr-628	191	4	local	local	ADJ
asfbr-628	191	5	government	government	NOUN
asfbr-628	191	6	administration	administration	NOUN
asfbr-628	191	7	in	in	ADP
asfbr-628	191	8	nigeria	nigeria	PROPN
asfbr-628	191	9	.	.	PUNCT
asfbr-628	192	1	rakson	rakson	PROPN
asfbr-628	192	2	nigeria	nigeria	PROPN
asfbr-628	192	3	(	(	PUNCT
asfbr-628	192	4	educational	educational	ADJ
asfbr-628	192	5	publishers	publisher	NOUN
asfbr-628	192	6	)	)	PUNCT
asfbr-628	192	7	.	.	PUNCT
asfbr-628	193	1	oviasuyi	oviasuyi	NOUN
asfbr-628	193	2	,	,	PUNCT
asfbr-628	193	3	p.o	p.o	PROPN
asfbr-628	193	4	.	.	PROPN
asfbr-628	193	5	,	,	PUNCT
asfbr-628	193	6	idada	idada	PROPN
asfbr-628	193	7	,	,	PUNCT
asfbr-628	193	8	w.	w.	PROPN
asfbr-628	193	9	,	,	PUNCT
asfbr-628	193	10	&	&	CCONJ
asfbr-628	193	11	isiraojie	isiraojie	PROPN
asfbr-628	193	12	,	,	PUNCT
asfbr-628	193	13	l.	l.	PROPN
asfbr-628	193	14	(	(	PUNCT
asfbr-628	193	15	2010	2010	NUM
asfbr-628	193	16	)	)	PUNCT
asfbr-628	193	17	.	.	PUNCT
asfbr-628	194	1	constraints	constraint	NOUN
asfbr-628	194	2	of	of	ADP
asfbr-628	194	3	local	local	ADJ
asfbr-628	194	4	government	government	NOUN
asfbr-628	194	5	in	in	ADP
asfbr-628	194	6	nigeria	nigeria	PROPN
asfbr-628	194	7	.	.	PUNCT
asfbr-628	195	1	journal	journal	PROPN
asfbr-628	195	2	of	of	ADP
asfbr-628	195	3	social	social	ADJ
asfbr-628	195	4	science	science	NOUN
asfbr-628	195	5	,	,	PUNCT
asfbr-628	195	6	24(2	24(2	NUM
asfbr-628	195	7	)	)	PUNCT
asfbr-628	195	8	,	,	PUNCT
asfbr-628	195	9	81	81	NUM
asfbr-628	195	10	-	-	SYM
asfbr-628	195	11	86	86	NUM
asfbr-628	195	12	.	.	PUNCT
asfbr-628	196	1	udoayang	udoayang	PROPN
asfbr-628	196	2	,	,	PUNCT
asfbr-628	196	3	i.	i.	PROPN
asfbr-628	196	4	o.	o.	PROPN
asfbr-628	196	5	and	and	CCONJ
asfbr-628	196	6	james	james	PROPN
asfbr-628	196	7	,	,	PUNCT
asfbr-628	196	8	f.	f.	PROPN
asfbr-628	196	9	u.	u.	PROPN
asfbr-628	196	10	(	(	PUNCT
asfbr-628	196	11	2004	2004	NUM
asfbr-628	196	12	)	)	PUNCT
asfbr-628	196	13	.	.	PUNCT
asfbr-628	197	1	auditing	auditing	NOUN
asfbr-628	197	2	&	&	CCONJ
asfbr-628	197	3	investigation	investigation	NOUN
asfbr-628	197	4	.	.	PUNCT
asfbr-628	198	1	calabar.university	calabar.university	NUM
asfbr-628	198	2	of	of	ADP
asfbr-628	198	3	calabar	calabar	PROPN
asfbr-628	198	4	press	press	PROPN
asfbr-628	198	5	.	.	PUNCT
asfbr-628	199	1	copyrights	copyright	VERB
asfbr-628	199	2	copyright	copyright	NOUN
asfbr-628	199	3	for	for	ADP
asfbr-628	199	4	this	this	DET
asfbr-628	199	5	article	article	NOUN
asfbr-628	199	6	is	be	AUX
asfbr-628	199	7	retained	retain	VERB
asfbr-628	199	8	by	by	ADP
asfbr-628	199	9	the	the	DET
asfbr-628	199	10	author(s	author(s	PROPN
asfbr-628	199	11	)	)	PUNCT
asfbr-628	199	12	,	,	PUNCT
asfbr-628	199	13	with	with	ADP
asfbr-628	199	14	first	first	ADJ
asfbr-628	199	15	publication	publication	NOUN
asfbr-628	199	16	rights	right	NOUN
asfbr-628	199	17	granted	grant	VERB
asfbr-628	199	18	to	to	ADP
asfbr-628	199	19	the	the	DET
asfbr-628	199	20	journal	journal	NOUN
asfbr-628	199	21	.	.	PUNCT
asfbr-628	200	1	this	this	PRON
asfbr-628	200	2	is	be	AUX
asfbr-628	200	3	an	an	DET
asfbr-628	200	4	open	open	ADJ
asfbr-628	200	5	-	-	PUNCT
asfbr-628	200	6	access	access	NOUN
asfbr-628	200	7	article	article	NOUN
asfbr-628	200	8	distributed	distribute	VERB
asfbr-628	200	9	under	under	ADP
asfbr-628	200	10	the	the	DET
asfbr-628	200	11	terms	term	NOUN
asfbr-628	200	12	and	and	CCONJ
asfbr-628	200	13	conditions	condition	NOUN
asfbr-628	200	14	of	of	ADP
asfbr-628	200	15	the	the	DET
asfbr-628	200	16	creative	creative	ADJ
asfbr-628	200	17	commons	common	NOUN
asfbr-628	200	18	attribution	attribution	NOUN
asfbr-628	200	19	license	license	NOUN
asfbr-628	200	20	(	(	PUNCT
asfbr-628	200	21	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
asfbr-628	200	22	)	)	PUNCT
asfbr-628	200	23	.	.	PUNCT
