Description
Local government revenue generation and administration (case study of Omuma local government).
Abstract
Local government is faced with varieties of difficulties to source adequate revenue from the Federal government, State government and internally generated revenue, such problems are cogwheel to the smooth running of local government administration. There is dishonesty on the part of officers collecting the revenue, such as cases of printing receipts by the officers had been the major problem in releasing the expected revenues. The machinery put in place for the collection of revenue is inadequate hence, most of the government money is not collected and this is in the case of the internally generated funds that is while, there is a need to review revenue generation in local government in Nigeria. The objectives of the study are to review the revenue collection in local government to analyze the machinery of internally generated revenue, to determine the impact of revenue generated in Nigerian local government, and to review the various sources of internally generated revenue. Data were collected from Omuma local government of Rivers State for this study and the analysis is through descriptive analysis involving the use of percentage tabulation and counts while the inferential statistical method employs chi-square. Keeping appropriate accounting records and books, staff motivation etc, workers should be encouraged so that they can put in their maximum services and when this is done, there will be an increase or solid improvement in revenue generation and administration.
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