Olarewaju Fatai, Ogunlana, Lawal Arogundade Samod, Bello Al-Hassan Taiwo, and Kolawole Bashir Olayinka. 2014. “FLOW OF FISCAL RESPONSIBILITY AMONG LAYERS OF GOVERNMENT: A CASE OF NIGERIA”. European Scientific Journal, ESJ 10 (28). https://eujournal.org/index.php/esj/article/view/4411.