This project looks at Revenue generation and management in Nigeria local government system. Local government council is the third tier of government in the hierarchy of administrative leaders of the country. It is thus the government of the grass root as it touches the heart of the rural populace. In this research work, an attempt is made to evaluate the effectiveness and efficiency in fund generation and administration of Oguta Local Government Council of Imo State. The first chapter takes the introductory aspect of what local government is all about, the second chapter looks on the sources of revenue to Oguta Local Government and their expenditure pattern of services. The third chapter takes into cognizance research methods and techniques undergone in data collection in order to attained objectivity of research study, the fourth chapter especially highlights and analyze responses obtained from fieldwork. Finally, the fifth chapter deals with summary, conclusion and recommendation of research work. It is the researcher’s belief that this project will be of immense benefit to students in various institutions. 

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