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Local government remains the focal point of development and cultural revival through community projects and mobilization of human and material resources. In this regard, fund remains a critical issue. This is because no local government council can survive without adequate financial base. This study investigated internally generated revenue in local government and execution/abandonment of projects in Enugu State local government councils (2007-2015). It is to find out if the Internally Generated Revenues of Enugu State local governments are responsible for abandonment of projects in the councils. The study equally explored the impediments local governments’ IGRs in Enugu State as well as enhancing local governments IGRs to reduce projects abandonment in the state.        In pursuance of these objectives, the researcher adopted survey research design for the study. Consequently, Nsukka, Udenu, Igbo-Eze North and Uzouwani councils (Enugu North Senatorial Zone); Udi, Ezeagu and Aninri councils (Enugu West Senatorial Zone) and Enugu South, Enugu North and Isi-Uzo councils (Enugu East Senatorial Zone) were sampled for study. These represent the political zones of the state. In each zone, the selected local governments were purposively selected to represent both the urban and rural councils. Data for the work were from documented researches and structured oral interview administered to selected former and present local government officials in the councils selected. We found out that between 2007 and 2015, the IGRs of Enugu State local governments were low. We observed also that misappropriation of the little fund generated, over-reliance on external funds among others were the key challenges of IGRs in Enugu State councils. Lastly, full utilization of existing sources, modification of existing sources of revenues among others would enhance IGRs of local governments in Enugu State and reduce projects abandonment.




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Ayogu, D. G., Josiah, E., & Abdulkareem, B. (2019). Local Government Internally Generated Revenue and Projects Execution in Enugu State, 2007-2015. Account and Financial Management Journal, 4(02), 1870-1882.