ABSTRACT
This research work titled “management of Local Government Revenue in the Local government System a case study of Enugu South Local Government council. For a number of reasons, local governments in the federation have other responsibilities for the development of certain sections of the economy by providing limited range of social services and public amenities.
Revenue as the life-wire of every organisation, demands that all functionaries concerned in revenue generation and management in the Local government system should show serious involvement in the internal revenue generation, which has been a continuos downward frend in the country, since the introduction of the direct allocation system by the federal Government.
In the recent years, administering revenue generation has transcended all known considerations in importance because the extent to which local government executed its development projects depends, largely on the amount of revenue generated.
Policy and project implementations are effectively carried out. This, an attempt is not being made in this study to unveil the constraints inherent in revenue generation and management in the local system.
Each Local government of any State has a number of ways through which it denied revenue required to meet up its public expenditure needs. It is in view of this that the challenge is taken to examines the sources of revenue as well as problems encountered in revenue generation and management n Enugu South Local Government Council.
The researcher observed that Enugu South Local Government Council has various ways of generating revenue but most generated revenue do not enter into Local government purse.
The Objective of researching into “management of local Government Revenue†(Enugu South Local Government Area in particular) is to create avenues that would bring about a qualitative improvement in this third tier of government, such that avail them of sufficient funds for the execution of their functions, institute an effective system of check and balances to prevent abuses and entrench a culture of public probity and accountability
TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Abstract
Table of contents
CHAPTER ONE
Introduction
1.1Background of the study
1.2Statement of the problem
1.3Purpose of the study
1.4Significance of the study
1.5 Scope and Limitation of the study
1.6Research Question
1.7Definition of the terms
References
CHAPTER TWO
Literature Review
2.1Historical Overview and Composition of Local
Government in Nigeria
2.2Powers and functions of Local Govt.
2.3Sources of Local Government Revenue
2.4Administration and management of Local
Government council
2.5Problems of local Government Finance
2.6problems involved in Revenue Collection
2.7Fraudulent practices in Management of revenue in the
Reference:
CHAPTER THREE
Data presentation and analysis.
4.1Questionnaire Administration
4.2Categories of Respondents
4.3Educational Qualification of Respondents
4.4Personal Interview and Observation
Bibliography