MANAGING LOCAL GOVERNMENT REVENUE IN NIGERIA: A CASE STUDY OF ENUGU SOUTH AND OJI-RIVER LOCAL GOVERNMENT AREAS

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ABSTRACT

The management of revenue accruable in Nigerian Local government has been a thing of concern to well meaning members of the society. This is associated with the internal revenue source available to the local government, its generation method, mode of expenditure by council chairman, lack of proper auditing and accountability is achieved/seen to be the main problem of persistent poor management of these funds.

The study carried out was used to appraise the existing managerial methods of local government funds meant for providing infrastructure etc in the rural areas as a third tier government.

The significance of the study is that; it x-rayed/reviewed the critical issues in managing local government councils in Nigeria. This also helped in providing information on the source and availability of funds to local government councils in Nigeria.

The study covers Enugu South and Oji-River Local Government Areas of Enugu State. Critical issues looked into in managing local government council in Nigeria are; sources and availability of funds, regular and prompt payment of staff salaries, pressure groups, community development, accountability probity, etc.

The stud is expected to benefit the government, leaders at grass root and well-meaning members of the society.

TABLE OF CONTENTS

Title page

Approval page

Dedication

Acknowledgement

Table of contents

Abstract

Chapter One

Introduction

1.1Background of the Study

1.2Statement of the Problem

1.3Objective of the Study

1.4Significant of the Study

1.5Hypothesis

1.6Scope and Limitation of the Study

Chapter Two

Review of Related Literature

2.1Establishment of Local Government in Nigeria

2.2Functions and Control of Local Government

2.3Sources, Importance and Application of Local Government Revenue

2.4Classification of Local government Revenue in Nigeria

2.5Value Added Tax as a substantial source of revenue to Local Government of the Federation

2.6The Pathologies of Local Government Administration (Corruption and Fraud)

Chapter Three

Research Design and Methodology

3.1The Introduction

3.2Research Method used

3.3Source of Data

3.4Population of the Study

3.5Sample Size Calculation and Selection

3.6Questionnaire Design

3.7Questionnaire Administration and Collection

3.8Data Analysis Technique

Chapter Four

Presentation, Analysis and Interpretation of Data

4.1Introduction

4.2Tabular Presentation, Descriptive Analysis and Interpretation of Data from Primary Sources.

Chapter Five

Summary of Findings, Conclusions and Recommendations

5.1Summary of Findings

5.2Conclusions

5.3Recommendations

Bibliography

Questionnaires

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MANAGING LOCAL GOVERNMENT REVENUE IN NIGERIA: A CASE STUDY OF ENUGU SOUTH AND OJI-RIVER LOCAL GOVERNMENT AREAS

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