ABSTRACT 

Good system of revenue collection method in most government agencies and establishment has over the year help federal state and local government in achieving optimum internally generated revenue for both recurrent and capital development.

Both federal and state government in order to have good system of revenue collection method set-up revenue commission and boards during military regime it was investigation commission and recovery of government  funds and properties every successive government regime would want to look into it revenue generation with emphasis on system of  revenue collection. Sequel   to the growing economic activities and their attendant problems the budget speeches for state government. Government boards commission and agencies to diversify their revenue sourcing. Hence new revenue sources were identifying in hospitals such as introducing new product in the catering department contractors fees suppliers non refundable fees whole old revenue sources was increased to meet up with the economic trend. the hospitals  hopes to collect millions of naira annually from patients. This study therefore was an attempt to find out how far the university of Nigeria teaching hospital Enugu.

Method of revenue collection advanced the objectives of he hospital the study answers to question on the method of collection.  Questions were also raised to find out what has been the barriers in attending the optimum  revenue collection the survey which was conducted in university of Nigeria teaching hospital where 150 questionnaires were administered to revenue clerks and accounting office in the hospitals.  The questionnaires collected information in personal data motivational devices method of revenue collection.  Most of the information was elicited through the use of structured questions while some supplementary information was obtained through interviews.  The  responses rates of questionnaires this chapter has been discussed under the following headings.