ABSTRACT
The management of revenue accruable in Nigerian Local government has been a thing of concern to well meaning members of the society. This is associated with the internal revenue source available to the local government, its generation method, mode of expenditure by council chairman, lack of proper auditing and accountability is achieved/seen to be the main problem of persistent poor management of these funds.
The study carried out was used to appraise the existing managerial methods of local government funds meant for providing infrastructure etc in the rural areas as a third tier government.
The significance of the study is that; it x-rayed/reviewed the critical issues in managing local government councils in Nigeria. This also helped in providing information on the source and availability of funds to local government councils in Nigeria.
The study covers Enugu South and Oji-River Local Government Areas of Enugu State. Critical issues looked into in managing local government council in Nigeria are; sources and availability of funds, regular and prompt payment of staff salaries, pressure groups, community development, accountability probity, etc.
The stud is expected to benefit the government, leaders at grass root and well-meaning members of the society.
TABLE OF CONTENTS
Title page
Approval page
Dedication
Acknowledgement
Table of contents
Abstract
Chapter One
Introduction
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Objective of the Study
1.4 Significant of the Study
1.5 Hypothesis
1.6 Scope and Limitation of the Study
Chapter Two
Review of Related Literature
2.1 Establishment of Local Government in Nigeria
2.2 Functions and Control of Local Government
2.3 Sources, Importance and Application of Local Government Revenue
2.4 Classification of Local government Revenue in Nigeria
2.5 Value Added Tax as a substantial source of revenue to Local Government of the Federation
2.6 The Pathologies of Local Government Administration (Corruption and Fraud)
Chapter Three
Research Design and Methodology
3.1 The Introduction
3.2 Research Method used
3.3 Source of Data
3.4 Population of the Study
3.5 Sample Size Calculation and Selection
3.6 Questionnaire Design
3.7 Questionnaire Administration and Collection
3.8 Data Analysis Technique
Chapter Four
Presentation, Analysis and Interpretation of Data
4.1 Introduction
4.2 Tabular Presentation, Descriptive Analysis and Interpretation of Data from Primary Sources.
Chapter Five
Summary of Findings, Conclusions and Recommendations
5.1 Summary of Findings
5.2 Conclusions
5.3 Recommendations
Bibliography
Questionnaires
