TABLE OF CONTENTS
Title Page i
Table of Contents v
Chapter One: Introduction 1
Chapter Two: Literature Review 8
in Nigeria 8
Government Revenue 8
(FCT Abuja) 13
Chapter Three: Research Methodology 19
3.1 Research Design 19
Chapter Five: Summary, Conclusion and Recommendations 24
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.
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.
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.
The fact that the bulk of revenue raised is through many ways of sources, therefore the study tends to:
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.
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.
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.
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