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A CRITICAL ANALYSIS OF LOCAL GOVERNMENT REVENUE  GENERATION AND MANAGEMENT
IN KWARA STATE

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TITLE PAGE

A CRITICAL ANALYSIS OF LOCAL GOVERNMENT REVENUE  GENERATION AND MANAGEMENT
IN KWARA STATE

BY

---
EE/H2013/01430
DEPARTMENT OF ----
SCHOOL OF ---
INSTITUTE OF ---

DECEMBER,2018



APPROVAL PAGE

This is to certify that the research work, "a critical analysis of local government revenue generation and management in kwara state" by ---, Reg. No. EE/H2007/01430 submitted in partial fulfillment of the requirement award of a Higher National Diploma on --- has been approved.

By
---                                                     . ---
Supervisor                                                  Head of Department.
Signature……………….                           Signature……………….        

……………………………….
---
External Invigilator



DEDICATION
This project is dedicated to Almighty God for his protection, kindness, strength over my life throughout the period and also to my --- for his financial support and moral care towards me.Also to my mentor --- for her academic advice she often gives to me. May Almighty God shield them from the peril of this world and bless their entire endeavour Amen.



ACKNOWLEDGEMENT

The successful completion of this project work could not have been a reality without the encouragement of my --- and other people. My immensely appreciation goes to my humble and able supervisor mr. --- for his kindness in supervising this project.
My warmest gratitude goes to my parents for their moral, spiritual and financial support throughout my study in this institution.
My appreciation goes to some of my lecturers among whom are Mr. ---, and Dr. ---. I also recognize the support of some of the staff of --- among whom are: The General Manager, Deputy General manager, the internal Auditor Mr. --- and the ---. Finally, my appreciation goes to my elder sister ---, my lovely friends mercy ---, ---, --- and many others who were quite helpful.


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ABSTRACT
This study focused on critical analysis of local government revenue generation and management in Kwara State. Samples are drawn from the staff of revenue department in Ilorin South Local Government. In this area, variable measured through the administered questionnaire was computed. Using percentage to show the pattern at responses obtained. It was revealed that fund are generated from various sources and used a different things these source and application of fund and revenue generation in Ilorin South Local Government specifically show that the local government generate a lot of fund and revenue from internal sources and spent most of it on the management setup. Based on this conclusion drawn, it was recommended that since the major problem facing local government is inadequate of fund souring. The federal government assistance should be more sought to increase the grant to the local government for them to boadle to embark more capital project this serving as another source of revenue to the government.

TABLE OF CONTENT
Title page                                                                 i
Certification                                                             ii
Dedication                                                               iii
Acknowledgement                                                    iv
Table of Contents                                                     vii
Abstract                                                                   x
CHAPTER ONE

    1. The Historical Background of Local Government

in Nigeria                                                         1

    1. The Historical Background of Ilorin South

Local Government                                            5

    1.  Purpose of the study                                       5
    2. Statement of the problem                                        6
    3. Significant of the study                                    7
    4. Limitation of the study                                     7
    5. Definition of Terms                                          7

CHAPTER TWO
LITERATURE REVIW

    1. Motivation and consideration of fund and

Revenue Generation in Ilorin South Local
Government                                                     10

    1. Method of fund and Revenue Generation        11
    2. Objective of fund and Revenue Generation      16
    3. Sources of Local Government Revenue            20
    4. Strategies for Improvement Revenue

Generation                                                       24

    1. Novel and Specific sources value Added Tax    31
    2. Application of fund and Revenue Generation 33
    3. Problems of Collecting Revenue axes and rate 35

CHAPTER THREE
RESEARCH METHOD

    1. Research Design                                              37
    2. Population                                                       37
    3. Sample and Sampling Techniques                   38
    4. Reliability of the Instrument                            39
    5. Validity of the Instrument                                        40
    6. Procedure of data analysis                               40

CHAPTER FOUR
PRESENTATION AND ANALYSIS OF DATA

    1. Hypothesis One                                               41
    2. Hypothesis Two                                                       43
    3. Hypothesis Three                                             46

CHAPTER FIVE
SUMMARY, CONCLUSION AND RECOMMENDATION

    1. Summary of Finding                                        48
    2. Conclusion                                                      49
    3. Recommendation                                             50

References                                                       52
Appendix                                                         53 

CHAPTER ONE
INTRODUCTION

1.1   THE HISTORICAL BACKGROUND OF LOCAL GOVERNMENT IN NIGERIA
Local Government in Nigeria is the third tier of government in Nigeria.
The aim and objectives of local government are contained in the local government edits No.8 of 1976 of Kwara State of Nigeria gazette extraordinary “No 33” volume 10.
The edit empower the local government council among other thing to have control over local affairs as well as the staff and institutional and financial power; also to initiate and direct the provision of services to determined and implement project so as to complete the activities of the state and federal government area.
The responsibilities of local government include the provision of basic needs primary education for their communities and so on all these art leveled in them. Apart from the above stated functions these are others that had been established already.

Function of Local Government
(1)    It bring government reared to people
(2)    Provision of social amenities like health centre, pipe born water, good motorable road.
(3)    Provision of education facilities like classroom, textbooks, exercises book, chalk etc.
(4)    Provision of Health facilities like Drugs vaccine e.t.c.
(5)    Provision of loan to local investors e.g. farmer.
(6)    Provision of Agriculture facilities like pesticide, insecticide, fertilizer e.t.c. for the farmer at subside rate.
(7)    At independence in 1960, there was no single defined structure of local government for Nigeria. Each  Regional Government through what was called instrument created an determined, the structure and function of its local government
Generally, these two basic types of local government by 1960 there was the guardian native authority system in northern Nigeria and an adapted of the British councilor system in southern Nigeria both types of local government Nigeria the only visible advantage of the system was what it preserve the authority the hither to large native authority. In the north were broken the authority in to smaller size for example in 1968.
The Kano emirate was broken into five management area. In the east central state the divisional management system was introduced in 1971 the American – model country manage was adopted in western state.
However, all these system did not yield satisfactory result, beside; it was far from Nationally Uniform. It was in 1976 that the military Government as part of its programmes of returning the country to civilian rule embarked on a restricting of the local government system. The result of the 1976 reform was the uniformity of local government system throughout Nigeria.
In August 1976, the reform was published as guideline for Government reform.
The guideline provides for the following:

  1. Structure
  2. Functions
  3. Responsibility of traditional council
  4. Site
  5. Finance

1.2   THE HISTORICAL BACKGROUND OF ILORIN SOUTH LOCAL GOVERNMENT
Ilorin South Local Government was created early 1997 during the military regime of “Late former dictator, General Sanni Abacha, it was as a result of creation of Ilorin South Local Government out of Ilorin West and East Local Government that made the total number of local government in Kwara State increased to 16.
The significance of creation of local government at Isin is nothing but improve way for new young therefore, the Geo-political arrangement remained as it is until early 1987, the headquarter is located at Fufu where Eyitayo Alao became the first chairperson.

    1. PURPOSE OF THE STUDY

The purpose of the study is to focus on how Ilorin South Local Government generate it revenue and how these fun and revenue are been utilized and refocuses.

    1. STATEMENT OF THE PROBLEM
  1. Is there any problem facing the local government on how revenue is being generated and managed in their jurisdiction.
  2. What are reason for low revenue generation in Ilorin South Local Government?
  3. Does political and judiciary intervention contributed to the problem of revenue management in local government?  
  4. What are the economic effect of inadequate revenue generation and management?
  5. Is corruption officer among the revenue collectors resulted to a major cause of mismanagement of fund in Ilorin South Local Government?
  6. What are the methods of solving the problem of low revenue?

1.5   SIGNIFICANCE OF THE STUDY
        The essence or important of this research work is to examine how revenue and fund is been generated internally in Ilorin South Local Government Area of Kwara State.

1.6   LIMITATION OF THE STUDY
        This study is limited to a critical analysis of revenue generation and management in Kwara State a case study of Ilorin South Local Government.
Owing to certain factors the researcher were unable to cover all the grant available for the local government apart from these due to economy.

1.7   DEFINITION OF TERMS
        Revenue: Is a primary used in the country to describe the amount of many countries generate in a set period of time through the sale of products and service. Revenue is calculated before any experiences are deducted, with the reporting of revenue varying from business to business. Revenue can be recognized or received in different ways. Revenue can be lengthy recognized when products and services exchanged for cash or other assets or when a claim to each or asset in made (such as a signed contract).
Generation: Is the term of all the people who born at about the same time. Generation is the average times in which children grow up became adults and have children of their own. Generation is group of similar age involved in a particular activity. Generation is a stage in the development at a product, usually a technical one. Generation in also the production of something, especially electricity, heat e.t.c. the generation of electricity.
Local Government: May be defined as Government at a local level established by law to perform specific functions within defined areas. Local governments are visited with substantial powers to take control over local affairs. The creation of local governments is made inevitable in the modern nations by their large sizes with their complexities which it difficult for them to be complex nation like Nigeria with many ethnic groups with divergent and diverse culture, language, customs, religions, interest and aspiration need a high degree of demonetarization of power, one way of decentralizing power in such nation is by creation Local Government Authorities.
Reform: Is to improve system an organization a law e.t.c by making changes to it proposal to reform the social security system the law need to be reform. Reform to improve your schavior reform change that is made to a social system an organization e.t.c. is order to improve or correct it. A government committed to reform economic electoral/constitution e.t.c reform. The reform of the educational system reform in education for reacting/major/sweeping reform.

1.8                                PROJECT ORGANISATION

The article is divided into five sections including this introduction. Section 2 is on the literature review and method of data collection are in Section 3. Results of findings are discussed in Section 4. The way forward is and conclusion in Section 5.


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CHAPTER THREE: The complete chapter three of "a critical analysis of local government revenue generation and management in kwara state" is available. Order full work to download. Chapter three of "a critical analysis of local government revenue generation and management in kwara state" consists of the methodology. In this chapter all the method used in carrying out this work was discussed.

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CHAPTER FIVE: The complete chapter five of design and construction of a "a critical analysis of local government revenue generation and management in kwara state" is available. Order full work to download. Chapter five of "a critical analysis of local government revenue generation and management in kwara state" consist of conclusion, recommendation and references.

 

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