Description
ABSTRACT
This research work was undertaken to find various sources of
revenue generation and the problem associated with the collection of
the revenue in local government in Nigeria.
Another objective of the project was also to find whether or not
the federal allocation to local government areas was adequate and
also the extent of resource adequacy, staff welfare affect revenue
generation in Enugu North Local government area.
To guide this study, four research questions, a review of
literature was evolved to broaden the research knowledge on what
others have already done in the area for a realistic conclusion for the
study. A questionnaire was developed and administered personally by
the researcher to 50 staff of Enugu North Local government (20
senior staff and 30 junior staff) to guard against any mortality of the
questionnaire. The research employed two methods of data collection
for the work namely interview and observation methods. It is
expected that any suggestions made if applied will reduced the
problem of revenue generation in Enugu North Local Government.
There should be a participatory decision making process to ensure
that the target objective are known to all staff.
TABLE OF CONTENTS
TITLE PAGE
APPROVAL PAGE
DEDICATION
ACKNOWLEGEMENT
TABLE OF CONTENTS
CHAPTER ONE
1.0 INTRODUCTION
1.1 BACKGROUND OF THE STUDY
1.2 STATEMENT OF THE PROBLEM
1.3 PURPOSE OF THE STUDY
1.4 RESEARCH QUESTIONS
1.5 SIGNIFICANCE OF THE STUDY
1.6 SCOPE OF THE STUDY
1.7 LIMTATIONS OF THE STUDY
CHAPTER TWO
2.0 LITERATURE REVIEW
2.1 CONCEPT OF REVENUE
2.2 ENUGU NORTH LOCAL GOVERNMENT
2.3 FUNCTIONS OF LOCAL GOVERNMENT IN NIGERIA ANYAFO
AMO (1994)
2.4 PROBLEMS OF LOCAL GOVERNMENT
2.5 FINANCIAL TRANSFER IN THE LOCAL GOVERNMENT LEVEL
2.6 INTERNAL SOURCES OF REVENUE TO LOCAL GOVERNMENT
2.7 FUND ACCOUNTING AT THE LOCAL GOVERNMENT
2.8 LOCAL GOVERNMENT ACCOUNTING SYSTEM
2.9 SUMMARY OF RELATED LITERATURE CHAPTER THREE,
RESEARCH DESIGNS AND METHODS
3.1 RESEARCH DESIGN
3.2 ARAE OF THE STUDY
3.3 POPULATION OF STUDY
3.4 SAMPLE AND SAMPLING PROCEDURE
3.5 INSTRUMENT FOR ADTA COLLECTION
3.6 METHOD OF DATA ANALYSIS
CHAPTER FOUR
4.0 DATA PRESENTATION AND ANALYSIS OF RESULTS
4.1 PRESENTATION AND ANALYSIS OF DATA
CHAPTER FIVE
5.0 SUMMARY OF FINDINGS/ CONCLUSION AND
RECOMMENDATIONS
5.1 SUMMARY OF FINDING, DISCUSSION, CONCLUSION,
5.2 RECOMMENDATIONS AND SUGGESTION FOR FURTHER
RESEARCH
5.3 DISCUSSION OF RESULTS
5.4 CONCLUSSIONS
5.5 IMPLICATIONS OF THE RESULTS
5.6 RECOMMENDATIONS
5.7 SUGGESTION FOR FURTHER RESEARCH
REFERENCE
APPENDIX
LIST OF TABLES
4.1 To what extent are the resources available in Enugu North
Local Government adequate for effective revenue generation.
4.2 To what extent are the objectives of Enugu North Local
Government being achieved.
4.3 To what extent do communication gap in Enugu North Local
Government affects its productivity
4.4 To what extent has lack of welfare to staff of Enugu North
Local government affect their productivity.
CHAPTER ONE
1.0 INTRUCTION
1.1 BACKGROUND OF THE STUDY
Local government is a form of devolution OF the political power
of the state. In other words it is the government at the gross roots
which is designed to serve as an instrument for rural development.
According to the United Nations office for public administration, local
government is the political sub-division of a nation or (in a federal
system) a state which is constituted by law and has substantial
control of local affairs including the powers to impose taxes and
exact labour for prescribed purposes.
It can also be purposely created by law or constitution for local
communities by which they manage their local public affairs within
the limits of the law or constitution it started as far back as colonial
days when native authorities were established in their rudimentary
forms. This represent a system of indirect rule which aimed at
establishing a form of local administration it forms the thired tiers of
government. In order words a local government can be defined as
government at a level exercised through representation councils
established by law to exercise specific powers within a specified
locally. The governing body of such an entity is either elected or
selected locally. The native authorities provided a from of stable
local administration which strengthened the base of the colonial
government.
In the year 1950 – 1951, the first elected local government
council’s base on the British model came on the science and the
former eastern and western regions although the traditional members
constituted a maximum of 25% work force in most of the concids.
The emergency of members elected on political basis pared way for
the withdrawal of traditional ruler from admin participation in local
government administration in Nigeria. It is worthwhile to note that no
central government can successfully carry on administration wholly
from the capital through the civil servant’s at the headquarters. In
the light of this, the need for a form of decentralization such that will
enable the government to reach out to people in the grass roots level
became necessary. From this point of view, it could be inferred that
local government are expected to bring political and economic
changes to the majority of Nigerian’s who are residing at the local
government areas. The creation of local government makes for even
development. It is the expected role of economic and social
transformation of the local government that necessitated the decision
to increase the share of local government in the federal account to
twenty percent last five years and also to great financial autonomy to
local governments which has hitherto been in practice it is in the bid
to find out the problem of the revenue generated in the local
government area over the years that this project is instituted.