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To ensure accountability at the Local Government Level, there must be a credible election and the electoral processes have to be free and fair. For any election to be fair, transparent and credible, there is a need for accountability and electoral integrity on the part of the body charged with the responsibility of conducting the elections. The Independent National Electoral Commission (INEC) is charged with that responsibility in Nigeria. Our binocular was therefore focused on the impact of a credible electoral process on accountability at the local government level. The survey carried out shared that‘INEC’ has failed the nation in the previous elections conducted in this country, evidenced with protests and violence over the allegations of election rigging, irregularities and wanton disrespect for our electoral law. But’INEC’ recorded a huge success in the April 2011 general elections which was judged the most credible by Nigerians and the local and international observers. It is recommended that the way forward should be a positive change of heart and attitude on the part of INEC officials and politicians to ensure impartiality in the conduct of elections and complete adherence to electoral Law. None compliance with the electoral laws will definitely make our democracy a mockery and there is an urgent need for accountability at the Local Government Council through a credible electoral process in our political system to ensure peace and rapid economic and political development in Dekina Local Government Council. 


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