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This paper focused on the assessment of state joint local government account(SJLGA) on service delivery in imo state local councils (2011-2019) as the focal point. Thestudy was carried out to identify the extent to which state joint local government accountshave hindered effective service delivery. On the basis of the above, the study utilizedstructural functional theory as the framework of analysis. Moreover, a survey research designwas used, and a questionnaire served as the primary instrument for data collection. The studypopulation included 755 people (including political executives and bureaucrats) in OwerriMunicipal, Mbaitoli, Isiala Mbano, Onuimo, Oru East, and Njaaba Local Government Areas(two local governments from each of the three zones in Imo State). The sample size wasdetermined via the Taro Yammane formula; hence, the sample size was 262. Moreover, asimple random sampling technique was used for the study. The instrument was subjected toface and content validity and adheres to the instructions of the supervisors. The datacollected were analysed via simple percentages. In line with the hypotheses, it was revealedthat state joint local government accounts, significantly influence rural security, primaryhealth care, rural road maintenance, and primary education. On the basis of these findings,the National Assembly should consider, among other things, the urgent review of theprovision of the state joint local government accounts in the 1999 constitution to allow formore fiscal autonomy for local councils and to enable them to be financially independent sothat they can carry out their constitutional roles and act as instruments for rural transformation.