ABSTRACT
This
work is carried out to examine the sources and management of revenue in Local
Government Areas in Nigeria. I examined the subject matter giving a particular
emphasis to Kwali Area Council of the Federal Capital Territory, Abuja. I also
discussed some related authors view. The use of personal interview were adopted
in collecting data. The finding of this study reveals that the local
governments are reluctant and that grant is most dependable source of local
government revenue. And over the years been embarking on surplus spending.
Therefore, the need to increase their revenue base by emphasizing on internal
revenue source as well internal check and control be strongly observed by the
audit department.
TABLE OF CONTENTS
Title Page i
Certification ii
Dedication iii
Acknowledgement iv
Table of Contents v
Abstract vii
Chapter One:
Introduction 1
1.1
Background
of the Study 1
1.2
Statement
of the Problem 2
1.3
Objective
of the Study 3
1.4
Significance
of the Study 4
1.5
Scope
of the Study 5
1.6
Limitation
of the Study 5
1.7
Definition
of Terms 6
Chapter Two: Literature
Review 8
2.1
Sources
and Management of Local Government Revenue
in Nigeria 8
2.2
The
Internal and the External Source of Local
Government Revenue 8
2.3
Management of Revenue in Local Government in Nigeria
(FCT Abuja) 13
2.4
Functions
of Local Government 15
2.5
Mandatory\
Concurrent Functions of Local Government 16
2.6
Summary
of the Chapter 17
Chapter Three: Research
Methodology 19
3.1 Research Design 19
3.1
Population
of the Study 19
3.2
Sampling
Techniques 19
3.3
Instrument
of Research 19
3.4
Data
Collection 20
4.1
Chapter Four: Data Analysis,
Interpretation and Discussion 21
Chapter Five: Summary,
Conclusion and Recommendations 24
5.1
Summary 24
5.2
Conclusion 24
5.3
Recommendations 25
References 31
CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND TO THE STUDY
Kwali Area Council is one of the six (6)
councils in the Federal Capital Territory. It is situated on the South Eastern
Fringe of the Federal Territory. The federal capital territory came into being
with the promulgation of decree No. 6 of 1976. The decree vested the power of ownership
and control of all the land within the territory on the federal government. In
an effort for effective development, decentralization drive took place thereby
establishing seven devilment areas which were later merged in 1987 to four (4)
local government areas. The name local government was later changed to area
councils.
Thus, this development brought about
Gwagwa Lada, Abaji, Kuje and Municipal area councils. On October, 1996, two
more area councils were created which include Kwali and Bwari area councils in
the Federal Capital territory thereby increasing the numbers to six (6). Kwali
Area council was carved out from Gwagwalada area council and it has about one
tenth of the total population of the federal capital territory (FCT).
Kwali Area council has a total land mass
of about 1,700 to 4 kilometer square. The settlement pattern is disperse, with
the indigenous clustered type of settlement mainly within Kwali town, Yebu
Leba, Dangara, Ashara, Shehda, Dahi Dahi, Pari Yangoji etc.
The main ethnic groups includes Gbagyi, Ganagana,
Basa, Hausa, Fulani and other tribes. This study examines the sources and
management of revenue generation using Kwali Area council as a case study.
1.2 STATEMENT OF THE PROBLEM
The importance of revenue generation in
an organization, local government inclusive, cannot be overemphasized as to
give the effective and efficient implementation of the set policies and
programmes in an organization.
Revenue can be seen as pivot on which an
organizational policies and programmes revolves. It has been the bedrock of any
government/area council as the case of federal capital territory, Abuja is in
terms of effective implementation of its policies and programs and also the
development of the rural areas. Indeed, the problems being encountered on the process of generating the
revenue has tended to weaken the performance of some area council/local
government in realizing their aims and objectives. The glaring question is what
role has revenue been playing in the performance of local government function
with a particular reference to Kwali Area Council.
However, this research focus on the
sources and management of revenue in local government in Nigeria using Kwali
Area Council FCT Abuja as a case study.
1.3 OBJECTIVES OF THE STUDY
The fact that the bulk of revenue raised
is through many ways of sources, therefore the study tends to:
Ø Study
management of local government revenue in Kwali Area council.
Ø Study
the major sources of finances that accrue to the local government.
Ø Know
the various methods adopted by the past regime/local government in revenue
generation.
Ø Ascertain
the achievement so far made by Kwali Area council during pass governments in
terms of development.
Ø Know
each departments contribution in Kwali Area council to the attainment of the
overall goals of the council.
Ø Have
an overview of the present administration duties under the now structure local
government reform.
Ø Ascertain
why the accountability rate is low.
Ø Offer
some likely suggestions for improving revenue generation in Local Government
Area Council which will enhance good performance of Local Government to the
inhabitants of the Local Government Area.
1.4 SIGNIFICANCE OF THE STUDY
This study is timely to Nigeria Local
Government Councils which has been plagued over the years with problems of
revenue sources and management. The study will go a long way to explore means
of improving the present trend of things towards improving revenue generation.
It is hoped this will ‘”clean the tears” of local government on how things
could be normalized in the local government system as our recommendations is
mostly cockshy to improve the councils revenue.
1.5 SCOPE OF THE STUDY
This study covers only Kwali Area
Council. My intention was to get in touch with other area councils within the
Federal Capital Territory (FCT) and other neighboring local governments to the
federal capital but due to some constraints, it is not going to be possible. I
have therefore, restricted the scope of this study to Kwali Area Council, FCT,
Abuja.
1.6 LIMITATIONS OF THE STUDY
In carrying out this research work, I
faced a number of problems such as finance, time and unwillingness from the
people of Kwali Area Council.
1.
Finance:
For
a research work to be done successfully, money must be involved. A lot of money
was spend in order for this work to se the light of the day. The money was not
just forthcoming.
2.
Time:
This
work was carried out within a short period of time which I also have to face my
studies involving lecturers, assignments and tests, hence, the time available
has apportioned and this limit the time that ought to have been spent on the
project.
3.
Unwillingness:
The rate of unwillingness among the staff as to answering the questions
prepared for them was a major problem. This is because they were afraid of
disclosing the secret of the local government like telling the researcher the
amount of money they generate monthly and the amount that come from the
federally government.
1.7 DEFINITION OF TERMS
1.
Sources:
This
is the means of getting the revenue in the area council such as;
·
Locally imposed taxes
·
Government grants
·
Miscellaneous receipts
2.
Management:
Management
is concerned with handling, control, co-ordinating, direction and organization
of persons and resources to pursue set of objectives in the area council.
3.
Revenue:
Revenue
can be seen as pivot on which an organization policies and programmes revolves.
It has been the bedrock of any government. It is the money received from taxes
by the government or money that is available to an organization.
4.
Local
Government: Local government is the grassroots
government recognized by law. According to Attah (2001), local government is
that tier of government closest to the people which is vested with certain
powers to exercise control of the affairs of people in its domain. According to
United Nation for Public Administration (UNPA), local government is a political
subdivision of a nation (or in a federal system) state which is constituted by
law and has substantial control of local affairs including the power to impose
taxes or exert labour for prescribed poses. The governing body of such an
entity is elected or otherwise locally selected.
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