INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Financial management in the content of local administration is the discipline on the part of the leadership, management and staff of the local government to prepare a realistic annual budget, collect revenue efficiently and put into effective use of the resources of the council in providing socio – economic service to the people of the area at acceptable standard.
The management of financial resources observed shushing, starts with the identification of the financial needs of the local government, and to be followed with the development of strategies for acquiring them, allocating them such that they confer maximum benefits to the community as a whole, ensuring their judicious and most fungal usage, insisting on adequate recording of the transactions and events arising from such usage1. Rendering accountability for the actions of these put in position of responsibility as well as the local government as a corporate body in the form required by law and convention2.
This research work seeks to review the role of revenue collection strategies in the reformed local government. it is a generally accepted view that finance is the pivot of activity in any organization, council and individual, social clubs, business concerns and government are no exception to this general tendency. For an institution to sustain and justify its routines existence, it is a sine qua none that its sources of revenue must be certain and its expenditure cut down within its resources and finally its general administration guided with utmost produce.
It is a fact that many organisations have seized to exist because of poor financing private organistions have been dissolved on the ground that they were not viable. For this reason the revenue department of the local government is considered to be the life wire of the council because the local government looked upon it for funds to carry out their specific assignments. The local government revenue department cannot do this without attributing its achievement within the council and the revenue department in particular. Every group of people that performs near its total capability has some person as its head who is skilled in the art of revenue officer
TABLE OF CONTENTS
Title page ii
Certification iii
Dedication iv
Acknowledgement v
Table of contents vi
CHAPTER ONE
Introduction 1
1.1 Background of the study 1
1.2 Statement of the problem 3
1.3 Purpose of the study 3
1.4 Significance of the study 5
1.5 Scope/delimitation of the study 6
1.6 Research question 7
1.7 Definition of terms 8
CHAPTER TWO
2.0 Literature review 9
2.1 Theoretical frame work 11
CHAPTER THREE
3.0 Research methodology 31
3.1 Research design 31
3.2 Population of the study 31
3.3 Sample and sampling techniques 32
3.4 Instrument of data collection 32
3.5 Validity 33
3.6 Reliability 33
3.7 Method of data analysis 33
CHAPTER FOUR
4.0 Data presentation and result 36
CHAPTER FIVE
5.0 Discussion of results 40
5.1 Summary of finding 40
5.2 Conclusion 41
5.3 Implication of the study 42
5.4 Recommendation 42
5.5 Limitations of the study 43
Reference 45
Appendix 46
