ABSTRACT

This project is an effort directed towards evaluating the effectiveness of revenue generation in local government in Nigeria. The purpose was to know how effective • revenue generation is in local governments. Also, to investigate the wide spread of v corruption and poor condition of service, lack of qualified personnel in the municipal. In attempting to achieve the objectives of this research, the survey method was adopted to obtain data. Data were gathered through the use of questionnaires and oral interview in order to get the opinion of the council workers. Such data collected were appropriately analyzed using simple percentages and the hypotheses formulated were tested using chisquare method of analysis. Based on the result, some findings were made: It was discovered that revenue generation in Owerri municipal is effective. It was also discovered that sources adopted to arouse the co-operation of citizens towards revenue generation was effective. It was discovered that there were no untapped resources in the area. Furthermore, it was discovered that the system lacked proper internal control, poor personnel, lack of accountability. Based on these findings, recommendations were made. Adequate and efficient internal control system should be put in place. Also, capable and honest revenue collectors should be employed while employment should be made on merit. These recommendations were made to help in improving the situations in the local government.