INTRODUCTION
1.1BACKGROUND OF THE STUDY
Financial management in the content of local administration is the discipline on the part of the leadership, management and staff of the local government to prepare a realistic annual budget, collect revenue efficiently and put into effective use of the resources of the council in providing socio – economic service to the people of the area at acceptable standard.
The management of financial resources observed shushing, starts with the identification of the financial needs of the local government, and to be followed with the development of strategies for acquiring them, allocating them such that they confer maximum benefits to the community as a whole, ensuring their judicious and most fungal usage, insisting on adequate recording of the transactions and events arising from such usage1. Rendering accountability for the actions of these put in position of responsibility as well as the local government as a corporate body in the form required by law and convention2.
This research work seeks to review the role of revenue collection strategies in the reformed local government. it is a generally accepted view that finance is the pivot of activity in any organization, council and individual, social clubs, business concerns and government are no exception to this general tendency. For an institution to sustain and justify its routines existence, it is a sine qua none that its sources of revenue must be certain and its expenditure cut down within its resources and finally its general administration guided with utmost produce.
It is a fact that many organisations have seized to exist because of poor financing private organistions have been dissolved on the ground that they were not viable. For this reason the revenue department of the local government is considered to be the life wire of the council because the local government looked upon it for funds to carry out their specific assignments. The local government revenue department cannot do this without attributing its achievement within the council and the revenue department in particular. Every group of people that performs near its total capability has some person as its head who is skilled in the art of revenue officer
TABLE OF CONTENTS
Title pageii
Certificationiii
Dedicationiv
Acknowledgementv
Table of contentsvi
CHAPTER ONE
Introduction1
1.1Background of the study1
1.2Statement of the problem3
1.3Purpose of the study3
1.4Significance of the study5
1.5Scope/delimitation of the study6
1.6Research question7
1.7Definition of terms8
CHAPTER TWO
2.0Literature review9
2.1Theoretical frame work11
CHAPTER THREE
3.0Research methodology31
3.1Research design31
3.2Population of the study31
3.3Sample and sampling techniques32
3.4Instrument of data collection32
3.5Validity 33
3.6Reliability33
3.7Method of data analysis33
CHAPTER FOUR
4.0Data presentation and result36
CHAPTER FIVE
5.0Discussion of results40
5.1Summary of finding40
5.2Conclusion41
5.3Implication of the study42
5.4Recommendation42
5.5Limitations of the study43
Reference45
Appendix46