User Guide before placing order for complete project topics and materials:

It is important that the researcher knows exactly what he is go to do so that I could be done effectively.Make sure you update any research work you purchased on our website. Do not copy word for word. Using our research is legal. Our aim is to provide project topics and materials for easy access to information and to reduce stress of moving from one book stop or library to another in the name of sourcing for one research textbook or research materials. We do not encourage any form of plagiarism. Our aim is to generate research project ideas for students. The contents of the project material provide will help students to generate new ideals. Every researcher must look around him in his immediate environment and beyond to improve the work. To order the below complete project materials, Make payment deposit or cash transfer into any of the following banks:

GTBANK

Account Name: Chi E-Concept Intl, Account Number: 0115939447

Other payment options

We accept cash deposit, cash transfer and Bitcoin.

Click on download to complete your order.Call or Whatsapp +23408063386834

CLICK HERE TO CHAT WITH OUR CUSTOMER SUPPORT TEAM ON WHATSAPP

             AN APPRAISAL OF REVENUE GENERATION AND EXPENDITURE SYSTEM AT LOCAL                                                                               GOVERNMENT LEVEL

                 ( A CASE STUDY OF ENUGU SOUTH LOCAL GOVERNMENT AREA (2005 – 2009)

ABSTRACT

This research study is on the analysis of the appraisal of revenue generation and expenditure system at the local government level.  In so doing the study looked into various sources open to the Enugu South Local Government – external and internal sources and the expenditure pattern too.

Primary type of data is in the form of interviews, questionnaires were used in the research work also secondary data sourced from textbooks newspapers; articles, seminars, government publications were used for the study.  Percentages and correlation co-efficient were used in data analysis.

After conducting the research it was found that:

(a)Little amount of revenue was generated internally.

(b)In the course of revenue drive taskforce comprising staff and council members yields more revenue to the local government.

However the local government faces numerous problems in her course of revenue drive.

(a)Inability to harness the entire revenue sources.

(b)Dishonesty among revenue agents.

Based on these problems the researcher made some recommendations on how they can increase her internally generated revenue.  Among the recommendation made includes the local government should endeavour to properly update her property valuation ledgers.  Also the institution of revenue court to curb tax evasion in order to increase the revenue availability to the local government to enable her to provide necessary services to the inhabitant and this contribute to the development of the economy and economic growth in general.

 

TABLE OF CONTENTS

CHAPTER ONE

Introduction                                                                            1

1. Background                                                                   1
2. Statement of problems                                         6
3. Objectives                                                            7
4. Significant of the study                                        9
5. Scope and limitation of the study                        9
6. Hypothesis to guide the research                         10

CHAPTER TWO

Literature Review                                                          12

1. Nature of Local Government                                12
2. How the local government come into existence    13
3. Size, location and composition of the local government19
4. Objectives of local government                                      22
5. Functions of local government                                       25
6. Problem of local government                               31
7. Local government revenue                                   33
   1. Internal revenue                                                   33
   2. External revenue                                                  35
8. Local government expenditure pattern                          36
9. Internal audit and checks                                               43
10. The role of internal Auditor                                 47
    1. Internal audit responsibility for monthly check   49

CHAPTER THREE

Research Methodology

1. Brief social background of the local government 53
2. Population of the study and sample selection                54
3. Types of data used                                                        56
4. Instrument of data collection                                56
5. Method of data collection                                     57
6. Method of data analysis                                       59

CHAPTER FOUR

Data Presentation

1. Analysis of Hypothesis                                        61
2.  Comparative analysis of revenue and expenditure –

item by term                                                                  80

CHAPTER FIVE

Summary of Findings, Conclusion and Recommendations

1. Summary of findings                                            85
2. Conclusion                                                           87
3. Recommendations                                                         88

Bibliography                                                        91

 

CHAPTER ONE

INTRODUCTION

1. BACKGROUND OF STUDY

A local government according to Odenigwe (1977) is a system of local administration under which local communities and towns are organized to maintain law and order, provide public amenities and encourage the cooperation and participation of the inhabitants in joint endeavour towards the improvement of their condition of living.  It provides the communities with a formal organizational framework, which enables them to conduct their affairs effectively and regulate the actions of their members for the general public good.  The question that readily comes to mind is the issue of development of local government in Nigeria up to date, which is critically examined below.

During the colonial masters, local government has been conceptualized in various forms such as divisional administration, field administration, local government (Olowu (1989), development administration and council manager system (Gboyega (1987).  The indirect rule system of the 1900 and multi-fier 1905 were most dominant in Nigeria.  The indirect rule system a field administration model was introduced in 1916 by a nation wide ordinance promulgated by the colonial government first in Northern provinces and later in the Western and Eastern provinces.  A model known as native administration system comprises of four main independent bodies namely.

1. The Resident who provided direction and control.
2. Native Authority usually the traditional ruler.
3. Native court (Gboyega 1987).
4. The native Treasury.

The system was a child of necessity as the British has to adopt the system due to circumstances beyond their control; such circumstances are shortage of British manpower to service the vast area acquired by them, the problem of communication and desire to control local resistance to foreign rule.  The system didn’t encourage popular participation; the emphasis was on colonial regulation of conquered people.  The system had relative success in some part of Nigeria, like in the North, then partially in the West but in the East it was not successful.

After the Second World War, there was political development inside and outside Nigeria, which led to the abolition of indirect Rule system and it was replaced by the British with tier local government system, which there was full-grown system that will be efficient, participatory and relatively autonomous (Olowu 1989).  The Eastern region brazed the trial in 1950 followed by Western in 1952, lastly by Northern in 1954 in the East they produce three tiers structure namely the country, the district and the local government council and its autonomous of on another.  Further reformed was carried out in 1955, 1958 and 1960.

Membership of these councils were democratically elected although some traditional rulers were nominated as members of the council.  An elected chairman presided over council meetings but on ceremonial occasions.

In 1966, when the military entered