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THE PROBLEMS
OF REVENUE GENERATION AND UTILIZATION
ABSTRACT
This work
shows the problems of Revenue Generation and Utilization in Nigeria Local
Government system particularly in Udi Local Government area of Enugu State. The
sources of Revenue of the Local Government were looked into. This study X-rayed
how they generated their Revenue. The study used interview and questionnaire
techniques to collect data. Percentage used to answer research questions.
However, the researchers made some findings as regards how the revenue were
been sourced. These include; Federal Government Allocation, State government
grants and internally generated Revenue.
CHAPTER ONE
INTRODUCTION
Background
of Study
Local
government in Nigeria came into existence as a result of indirect rule system,
introduced by Colonial master during the colonial era. Since that period local
government system has undergone series of reforms processes such as national
conferences, workshops and seminar on different parts of the country as regards
to local government administration. The purpose of these seminars and
conferences was to ensure an effective and dynamic system of local government
in Nigeria.
Inspite of series of seminars and
conferences on local government in Nigeria, yet there were recurring
inefficiency and mismanagement of resources especially on revenue generation
and utilization in Nigeria local government areas. As a result of this, we were
motivated by the desire to find out the reason why financial inefficiency is
still rampant in local government despite the series of measures applied to
ensure effective administration in local government system.
Although, the introduction of 1976
local government reform in Nigeria specified the duties of local government,
which contributed in, no small measure towards making people feel the presence
of strong and vibrant government. Local government as the third tier of
government is a process through which social economic activities are carried
out in different localities, thereby making it possible for even development.
Local government help to provide government at the grassroots level.
The involvement of the local
government through out the country is a way of making government meaningful to
them thereby making government an instrument for development. But
unfortunately, the local government has not been able to achieve most of these
obligations as a result of inadequate financial resources, which has been a
major problem leading to ineffective administration in some part of local
government in Nigeria.
With the introduction of 1976
reform, there was an improvement in local government as a result of grant which
they receive from federal and state government but there dependent on the grant
as most of their revenue affect the effectiveness of their service. Local
government also receive revenue through internal source such as license fees,
tax and rate but some times those revenue are not effectively collected and
utilized as a result of embezzlement of the fund by staff members of the
L.G.A., who are responsible for collecting the revenue and also by those that
manage the revenue.
Despite the arrangement made for
local government reform in 1976, the issue of revenue generation and
utilization continues to be serious problem.In such situation, we decided to
conduct a research into revenue generation and utilization of local government
system in Nigeria using Udi Local Government of Enugu State as a case
study.
We hope that the solution suggested
to the problem will ensure effect and efficiency realization of our aim and
objective for futures development in Nigeria.
Statement of
the Problem The researchers
focused on the prevalent problems that led to the problem of revenue and
utilization in Nigeria local government. This problem militates against
efficiency generation and effective utilization of local government revenue in
Udi Local Government. This problems were: -
1. Limited revenue resources or inadequate
sources of revenue.
2. Ineffective management of revenue
raised.
3. Poor revenue generation.
4. Inability of local government to
discharging the duties assign to
them by federal government.
5. Poor attitude of the citizen in
discharging their responsibilities like payment of tax.
Purpose of
the Study
Local government as a third tier of
government has many financial obligation and responsibilities to perform and
our intention for this study is to ensure that this obligations are discharge
effectively. This work sought to;
1. To determine how revenue is being
generated in the local
government.
2. To examine both the internal and
external source of revenue of local
government system in Udi Enugu State.
3. To investigate the problem of revenue
and utilization in Nigeria local
government in order to find out how the
government official manages the fund.
4. To identify the causes of the problem.
5. To suggest a possible solution to the
problem of revenue generation
and ultilization.
For every purpose to be actualize,
there must be management by
objective.
According to Ikechuku (1995)
management by objective is a system where an organization jointly identify it
common goals, define each individual work and use this measure as a guide line
for operating the unit and asses contribution of each of it members.The
application of this theory within the context of this research ensures that we
(as input) work hand in hand as unit in order to produce effective and efficient
result (output or objective).
Ejiofor (1987) also saw management by
objective as a techniques whereby an organization agree on a broad goals
translate these goals into a chain of specific short terms goals and define
each individual major area of accomplishment. The application of this theory in
this context ensure that each individual becomes optimum committed, achievement
motivated and outcome oriented.
Likewise in every local government
system, there must be a demand and support from citizen (as input) into the
local government, who in turn convert this support as (output). There are times
when the demand out weighs the output from local government as a result of lack
of support from the citizen.
This support from the citizen can be,
being obedient to the law, payment of tax and rate and having understanding and
sense of belonging. This will help to minimize the demand on local government.
Therefore, effective organization and management of local government can be achieved
by mutual co-operation of the local government as a system. as a system, the
structure is made up of political unit, administrative unit and the entire
models. When these structures works hand in hand as an input, they will produce
an effective and efficient result (output).
Significance of the Study
Right from the colonial period,
people have been complaining about the poor developmental state of local
government in discharging their duties. We hope that this research work will
definitely enlighten the staff and management of local government. It will
brings about more noticeable contribution and improvement in local government
administration. This study will serve as means to tackle most of the problem of
revenue generation and utilization and the result of the finding will be of
benefit to all local government in different country in Nigeria and also to the
student that conduct similar research work on the same topic.
Research
Questions
1. What are the internal and external
sources of local government revenue?
2. To what extent are the local government
revenue being exploited?
3. What are problems responsible for
inefficient and mismanagement
of revenue in Udi Local Government?
4. What are the causes of the problem?
5. How can we minimize the identified
problems in revenue management?
Scope of the
Study
The study was carried in Udi Local
Government of Enugu State. The study covers all sections involved in revenue
government and disbursement in the local government.
Limitations
of the Study
This research would have been broaden
but there are some factors that constrained the research for further expansion
of the study. These factors are as follows; -
Time: The
limitation placed on the researchers in this regards cannot really be over
emphasized. The period of time for collecting data, completion of the study,
submission of the project was not enough to carryout more extensive research
for study.
Finance: The
researchers was stressed by huge financial involvement such as cost of
materials, traveling expenses, sour secondly, revenue utilization can be useful
in policy formulation on regarding the funding of local government in view of
their increased statutory functions.
Thirdly, utilization of revenue is
useful in the controlling the expenditure of the local government in view of
their internal and external source of revenue through the aid of budget
(revenue budget).
Definition
of Terms and Acronyms
Some key
concepts in this research work need to be clarified in order to enhance the
understanding of the purpose.
This key concept include: -
i. Local Government
ii. Revenue
iii. Utilization
iv. Generation
v. Loan
vi. Licence
vii. Tax
viii. Allocation
ix. Grant
x. Financial Management
Local
Government
In this work
“Local Government is defined as third tier of government or political
constituted by law to carry out the responsibility of government at the
grassroots level. They can impose tax through the statutory power they have
over local affairs.
Revenue
Revenue can
be defined as money that government realized from taxes or sales of a product.
It is all the income or finance derived from both internal and external source
by local government.
Utilization
This is
means of using the available resources effectively in order to achieve a
desired objective.
Generation
This is
means of collecting revenue to local government either from internal or
external source.
Loan
This is the
sum of money borrowed by local government for extension of their project like
provision of social amenities.
Licence
This is the
money paid for registration, properties and services of local government.
Tax
This is a
compulsory payment impose on individual, firms and economic unit by local
government, though the statutory power they have our local affair.
Allocation
This is the
amount of money which local government received from state or federal
government.
It can be statutory or non –
statutory allocation. Statutory allocation is the money from state government
while non – statutory is the money from local government.
Financial
Management
This is the
ability to utilize the available resources such as men, material and money in
order to achieve a common purpose.
It is also the ability to accomplish
a greatest output from a given input. It important to local government
administration cannot be over emphasized because it help to ensure that
policies and programmes of local government is successfully implemented.
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