Abstract:
Trust has been described as a right enforceable solely in equity for the beneficial enjoyment of property the legal title
of which resides with another person; or, a property interest held by one person at 'the request of another for the
benefit of a third party. The State Local Government Joint Account (SLGJA) would appear not be a property in the
sense of this description. It may apparently be difficult to see how the SLGJA created by section 162(6) of the
Constitution of the Federal Republic of Nigeria, 1999 (CFRN) would fit in as an object of trust. This paper sets out to
establish the trust status of the SLGJA. discuss states' responsibilities over the SLGJAs and states' violations of trust
rules in administering these accounts. This paper also recommends legal enforcement of the rights of beneficiaries of
the SLGJAs as a short term remedy and the scrapping of SLGJAs in the long nin.