This research is aimed at examining “The management of local government finance with particular reference to Kabba/Bunu Local Government Area of Kogi State’”. The research work is divided into five chapters. The researcher used both primary and secondary sources of data collection. In analyzing the data, the use of simple percentage method was adopted for easy understanding. It was revealed that despite the statutory allocation from both federal and state governments as well as internally generated revenue, the local government still experienced persistent inadequate finance. In view of this, the researcher recommended that the local government management should try to be more inward looking by focusing attention on the possibility of exploiting various abandoned means of raising fund. This will reduce the heavy dependence on federal and state grants.

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