ABSTRACT

The study deals with the evaluation of an Efficient and Effective Revenue Generation, and Accountability in Abia State. The major objective was to ascertain or identify the sources of revenue in Umuahia North Local Government Area and to know whether the major sources are fully utilized. To solve this research problem both primary and secondary data were collected. The primary data comprising of interviews and observations While Secondary data comprises of books, professional journals and seminar papers. The research instruments used in collecting the data were questionnaires and oral interview. The population was 45. Sample size 40 and the instrument of statistics used to calculate the sample size was —Taro Yamani. In organizing and presenting data collected tables and percentages were used. The various hypothesis were tested using Chi-Square. Base on the findings, the researcher discovered that some untapped sources of revenue existed in the local government. The researcher also discovered that some revenue collectors often divert the money collected on official duty to their private pockets. It was recommended that for available sources of revenue to be fully utilized, the council authorities should provide adequate machineries for revenue collection. There should also be a proper way of keeping all the prescribed account books since revenue collection deals with cash, an appropriate internal control system should he put in place so as to check-mate, reduce, or stop the fraudulent practices of the Local Government Officials.