PROBLEMS OF REVENUE GENERATION IN ENUGU - SOUTH LOCAL GOVERNMENT SYSTEM

1.0INTRODUCTION
1.1OVERVIEW OF THE STUDY Local Government is the third tier of government and is defined according to Local Government Reform Guidelines of the Federal Republic of Nigeria (1976) as;  “A set of local government with their own identity, powers and sources of revenue established under state legislation with functions for which they are responsible to the state”.  The aim of creating local government as the third tier of government is that it is the level of government closest to the people at the grass-root which by its productivity to the people can sensitize and satisfy people’s needs in terms of development and provision of services through the involvement of members of the public in the development of their area.  It is in pursuance of this objective that both the various state and Local Government Edicts and the fourth schedule of the 1979 constitution of the Federal Republic of Nigeria, page 119 of the Times Press Limited assigned functions to the Local Government. These functions are divided into two that is provisions of social service and economic development of the local government area. To make this possible, the revenue allocation Act of 1981 allowed 10% of the consolidated Revenue of the Federal Account to the Local 149 (2) of the 1979 constitution. In the same way, each state of the federation is made to accord 10% of its internally generated revenue to local governments within its area.  But there has been the problem of financial and manpower resources commensurate enough to financial local government administration and provide the required services to the people.
TABLE OF CONTENTSTitle PageiiApproval PageiiiDedicationivAcknowledgementvPrefaceviTable Of Contentsvii
Chapter One 1.0Introduction11.1Overview Of The Study11.2Statement Of The Problems21.3Objective Of The Study 31.4Scope Of The Study41.5Limitation Of The Study5
Chapter Two2.0Review Of Related Literature 62.1Introduction 62.2Sources Of Local Government Revenue62.3Statutory Allocation An Loans82.4Problems Of Revenue Generation 92.5Motivation And Corruption92.6Mismanagement And Incompetence 112.7Research Question 132.8Formulation Of Hypothesis132.9Research Design And Methodology. 16
Chapter Three3.0Summary Of Findings, Recommendation and Conclusion183.1Summary Of Findings183.2Recommendations193.3Conclusions 21Reference and Bibliography 22