This study is to analyze critically how the expenditures and revenue patterns of local government administration can lead to the development of the nation.  This research work has been structured into five chapters to make for easy comprehension. The study also investigated the revenue and expenditure pattern of local government administration in Nigeria especially that of Isi-Uzo local government. It further examines the comparative study of such pattern i.e the revenue and expenditure pattern.    Data were collected through primary and secondary sources. The primary sources of data are mainly through personal interviews and distribution of questionnaires while the secondary sources included textbooks, internet, articles, journals, etc. The methods of statistical analysis included the use o tables and percentage analysis. The study observed that various local government authorities have been under funded which makes them not to have been under-funded which makes them not to live up to their expectation in services. The study also recommended that internal control measures and other effective utilization of government funds or resources should be strengthened to reflect transparency and accountability. Therefore, all efforts should be made to ensure that the internal control measures are not weak as this would play a key role in ensuring and optimizing national development.

Title Page          i

Approval Page          ii

Dedication          iii

Acknowledgements        iv 

Abstract           v

Table of Contents         vi

Chapter One: 

Introduction 

1.1 Background of the study       1

1.2 Statement of problem       8

1.3 Objectives of the study       9

1.4 Research Question        10

1.5 Significance of the study      11 

1.6 Scope and Limitations of the study     12 

1.7 Definition of Terms       13 

References 

Chapter Two: 

Review of Related Literature 

2.1 Historical development of local government in Nigeria 16

2.2 The local government and national development     21

2.3 Structure of local government finance in Nigeria    28

2.4 Objectives and sources of revenue of local councils 32

2.5 Expenditure pattern of local governments    36

2.6 Budgeting and internal control of local government operations   `        39

2.7 Consolidated revenue fund (CRF) and problems of local government        43

2.8 Factors militating against the effectiveness of local government in Nigeria       45

2.9 Imperatives for optimizing the effectiveness of local government in Nigeria       52

CHAPTER THREE: 

RESEARCH DESIGN AND METHODOLOGY 

3.1 Research Design        61

3.2 Area of the study        61

3.3 Population of the study       62

3.4 Determination of sample size      62

3.5 Research Instrumentation      64

3.6 Validity of the Research Instrument    65

3.7 Reliability of the Research Instrument    65

3.8 Methods of Data Presentation and Analysis   66

References 

CHAPTER FOUR: 

DATA PRESENTATION AND ANALYSIS

4.1 Data Presentation and Analysis     68

CHAPTER FIVE: 

SUMMARY OF FINDINGS, RECOMMENDATIONS AND CONCLUSIONS 

5.1 Summary of findings             73

5.2 Recommendations       77

5.3 Conclusions         80

Bibliography