Table 7: Government Officials - Changes in means across waves I

|||Means b<br>|y groups<br>||Diference in<br>|means (t-test)<br>|
|---|---|---|---|---|---|---|
||(1)<br>ULGSP<br>Round 1<br>Mean (se)|(2)<br>ULGSP<br>Round 2<br>Mean (se)|(3)<br>Control<br>Round 1<br>Mean (se)|(4)<br>Control<br>Round 2<br>Mean (se)|(5)<br>ULGSP<br>Dif<br>Dif (p-value)|(6)<br>Control<br>Dif<br>Dif (p-value)|
|Master plan up to date|0.46|0.69|0.27|0.44|0.22|0.17|
||_(0.09)_|_(0.09)_|_(0.06)_|_(0.08)_|_(0.13)_|_(0.10)_|
|Master plan approved in previous 2 years|0.33|0.56|0.12|0.38|0.22|0.26|
||_(0.08)_|_(0.10)_|_(0.04)_|_(0.08)_|_(0.12)_|_(0.00)_|
|LGA has formal plan for capacity building|0.94|1.00|0.62|0.91|0.06|0.29|
||_(0.06)_|_(0.00)_|_(0.11)_|_(0.06)_|_(0.34)_|_(0.01)_|
|Showed formal plan|0.76|0.89|0.46|0.85|0.12|0.39|
||_(0.11)_|_(0.08)_|_(0.14)_|_(0.08)_|_(0.40)_|_(0.05)_|
|Percentage of unplanned settlements|48.96|49.58|48.45|52.74|0.61|4.28|
||_(3.55)_|_(5.15)_|_(4.94)_|_(5.02)_|_(0.89)_|_(0.59)_|
|Seldom experience delay in preparing fnal budget|0.86|0.86|0.86|0.92|0.01|0.06|
||_(0.04)_|_(0.04)_|_(0.04)_|_(0.03)_|_(0.92)_|_(0.26)_|
|Seldom experience delay in guidelines from central gov. for fnal budget|0.53|0.79|0.56|0.82|0.26|0.26|
||_(0.09)_|_(0.05)_|_(0.07)_|_(0.05)_|_(0.01)_|_(0.01)_|
|Agrees that budget was executed in accordance with expected results|0.16|0.33|0.11|0.29|0.18|0.18|
||_(0.04)_|_(0.05)_|_(0.02)_|_(0.06)_|_(0.01)_|_(0.01)_|
|Agrees that disbursements from central government were timely|0.09|0.11|0.04|0.11|0.02|0.07|
||_(0.03)_|_(0.03)_|_(0.01)_|_(0.02)_|_(0.68)_|_(0.01)_|
|Position flled? Municipal/City/District Internal Auditor|0.94|0.97|0.79|0.81|0.03|0.03|
||_(0.06)_|_(0.03)_|_(0.07)_|_(0.06)_|_(0.67)_|_(0.79)_|
|Show copy 1st quarter audit|0.94|0.94|0.95|0.95|0.00|0.00|
||_(0.06)_|_(0.06)_|_(0.05)_|_(0.05)_|_(1.00)_|_(1.00)_|
|Show copy 2nd quarter audit|0.94|1.00|0.91|0.95|0.06|0.05|
||_(0.06)_|_(0.00)_|_(0.06)_|_(0.05)_|_(0.34)_|_(0.58)_|
|Show copy 3rd quarter audit|0.94|0.94|0.91|0.95|0.00|0.05|
||_(0.06)_|_(0.06)_|_(0.06)_|_(0.05)_|_(1.00)_|_(0.58)_|
|Show copy 4th quarter audit|0.94|0.94|0.82|0.95|0.00|0.14|
||_(0.06)_|_(0.06)_|_(0.08)_|_(0.05)_|_(1.00)_|_(0.19)_|
|Agrees that ofce of internal audit is independent|0.68|0.82|0.58|0.82|0.14|0.24|
||_(0.08)_|_(0.06)_|_(0.07)_|_(0.03)_|_(0.22)_|_(0.00)_|
|Agrees that internal audit is efective in monitoring|0.85|0.94|0.70|0.93|0.09|0.22|
||_(0.06)_|_(0.02)_|_(0.05)_|_(0.02)_|_(0.19)_|_(0.00)_|
|Number of engineers is adequate|0.19|0.03|0.18|0.11|-0.17|-0.07|
||_(0.06)_|_(0.03)_|_(0.07)_|_(0.06)_|_(0.01)_|_(0.51)_|
|Agrees that payments to suppliers were carried out on time|0.16|0.32|0.12|0.25|0.16|0.13|
||_(0.04)_|_(0.05)_|_(0.03)_|_(0.03)_|_(0.01)_|_(0.01)_|
|Number of meetings discussed infrastructure|2.82|3.76|2.98|4.01|0.94|1.03|
||_(0.50)_|_(0.32)_|_(0.28)_|_(0.43)_|_(0.17)_|_(0.11)_|
|Ofcial system to handle grievances|0.88|0.96|0.79|0.89|0.08|0.10|
||_(0.03)_|_(0.01)_|_(0.04)_|_(0.03)_|_(0.02)_|_(0.03)_|
|Have handled grievances personally|0.79|0.88|0.76|0.85|0.09|0.09|
||_(0.03)_|_(0.02)_|_(0.04)_|_(0.02)_|_(0.01)_|_(0.02)_|
|Number of grievances (year)|329.08|368.47|398.52|350.03|39.39|-48.48|
||_(48.76)_|_(69.37)_|_(119.37)_|_(45.08)_|_(0.62)_|_(0.66)_|
|Grievances handled throuh formal sstem|092|091|092|093|-001|002|
|g y|.<br>_(0.02)_|.<br>_(0.02)_|.<br>_(0.03)_|.<br>_(0.02)_|.<br>_(0.77)_|.<br>_(0.64)_|

_Note:_ This table presents group averages and differences in means for GOs matched across the two waves of the panel data. Columns (1)-(4) present average and s.d. for each variable described for ULGSP LGAs and comparator, for each of the survey waves. Columns (5)-(6) present differences in means for the specific groups and the p-value of a t-test for equality of means (clustering at LGA-level).

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