Local Government Internally Generated Revenue and Projects Execution in Enugu State, 2007-2015
Downloads
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.
Books
Denga, D.I. (2003) Local government administration in Nigeria: Past, present and futuristic projections. Nigeria: Rapid Educational Publishers Ltd
Easton, D. (1965). A system analysis of political life. New York: John Wiley and Sons.
Egonmwan, J. A. (1984). Principles and practice of local government in Nigeria. Benin City: S. M. O. Aka and Brothers Press.
Ezeani E.O. (2006). Fundamentals of public administration. Enugu: Snaap press Ltd.
Mabogunje, A. (1980). The development process: A spatial perspective. London: Hutchinson and Co. Publishers Ltd.
Moseley, M. J. (2003). Rural development: Principles and practice. London: SAGE.
Nwatu, D. N. (1995). Local government in Nigeria: An introduction. Enugu: Agathe Service Publishers Ltd.
Nzelibe, C. G. O. (2010). Current issues in public and local government administration. Fourth Dimension Publishers. Enugu.
Okoli, F. C & Onah, F. O. (2002). Public administration in Nigeria: Nature, principles and application. Enugu: John Jacob’s Classic publishers Ltd.
Ola, R. O. F., & Tonwe, D. A. (2003). Local administration and local government in Nigeria. Lagos: Mixon Publishers.
Oladosu, A.S. (1981). Essay in local government. Kaduna: Dosu Publications
Van Assche, K. & Hornidge, A. (2015). Rural development: Knowledge & expertise in governance. Wageningen: Wageningen Academic Publishers
Journals
Agba, M.S; Ogwu,S.O; and Chukwurah, D.C.J (2013). An empirical assessment of service delivery mechanism in Idah Local Government of Kogi State, Nigeria from 2003-2010. Mediterranean Journal of Social Science, 4 (2), 621-636
Atakpa, M., Ocheni, S., & Nwankwo, B. C. (2012). Analysis of options for maximizing local government internally generated revenue in Nigeria. International Journal of Learning & Development, 2(5): 94-104.
Banko, O. H. (2015). Local government and rural development in Nigeria: A case study of Nkanu East Local Government Area (2008-2015). International Journal of Innovation Research and Development, 5(7): 110-119.
Coker, M. A., Eteng, F. O., Agishi, T. V., & Adie, H. I. (2013). Challenges of expanding internally generated revenue in local government council areas in Nigeria. Journal of Sustainable Development, 8 (9): 79-88.
Easton, D. (1957). An approach to the analysis of political systems. World Politics, 9, 383- 400.
Egberi, A. E. and Madubueze, M. C. (2014). Corruption and service delivery in local government system in Nigeria: A content analysis. International Journal of Business and Social Sciences, 5 (10), 98-107.
Johnston, B. F. (1970). Agriculture and structural transformations in developing countries: A Survey of the Research, Journal of Economic Literature, 8(2) pp. 369-404.
Kayode, A; Adagba, S.O and Anyio, S. F (2013). Corruption and service delivery: The case of Nigeria public service. Woodpecker Journal of Public Administration,8 (1), 001-006.
Leyira, C. M. , Chukwuma , E and Umobong , A. A. (2012). Tax system in Nigeria: Challenges and the way forward. Research Journal of Finance and Accounting, 3(5): 8-17.
Olalekan, M. A. (2015). local government finance in Nigeria: A case study of Iwo local government area of Osun State. International Journal of Politics and Good Governance, VI, (6), 35-48.
Olusola, O. O. (2011). Boosting internally generated revenue of local governments in Ogun State, Nigeria. European Journal of Humanities and Social Sciences, 8(1) (Special Issue).
Olusola, O. O. (2014). The role of internally generated revenue in local government administration in Nigeria. Journal of Management & Social Sciences Research, 3(5): 24-33.
Uhunmwuangho, S.O. & Epelle A. (2008). Strategies for managing challenges and ensuring effective governance in local governments in Nigeria. Journal of Citizenship Education, 7 (2): 23-36
Uhunwuanyo, S. O., & Aibieyi, S. (2013). Problems of revenue generation in local government administration in Nigeria. AFRREV IJAH, 2(3):192-209
Government Documents
Enugu State Local Government Service Commission (2016). Consolidated financial statement of Enugu State Local Governments, 2007-2015.
Enugu State Local Government Service Commission (2011). Audit inspection report.
Report submitted to the Enugu State House of Assembly Committee on Local Government by Nkanu East Local Government, February 2009.
Report submitted to the Enugu State House of Assembly Committee on Local Government by Uzo-uwani Local Government, February 2009.
Visit Every Community (VEC) Initiative (2015), Enugu
Unpublished Sources
Adedokun, A. A. (2014). Local government tax mobilization and utilization in Nigeria: Problems and prospects. Senior Lecturer Dept. of Public Admin. & Local Govt. Studies The Polytechnic, Ibadan, Nigeria. Unpublished
Adewumi, J. B. (1994). Essential feature of the revised financial memoranda for the local government. A commissioned background paper for national orientation workshop on the use of the revised financial memoranda for senior local government functionaries organized by the Ministry of State and Local Government Affairs, Abuja from Sept. 22nd – 23rd October, p. 1.
Agba, A. V. and Ben, O. (2006). Oil rent management and fiscal federalism: The Nigerian experience. Mimeo, Department of Economics, University of Abuja, Nigeria
Edoyugbo, J.E (2012). The problems of revenue generation in the local government administration: A case study of Oredo Local Govt. Council, Benin City, Edo State; Unpublished Masters in Public Administration Project, Department of Political Science and Public Administration, University of Benin, Benin City.
El-Rufai, N. A (2012). Local government: The missing tier of government. Columnist (Internet material downloaded Feb 10, 2017)
Iniodu, P. U. (1999). Fiscal dependence of local governments in Nigeria’s fiscal system: The case of Akwa Ibom State. In fiscal federalism and Nigeria’s economic development. Selected papers presented at the 1999 Annual Conference.
Internally Generated Revenue of Nigerian States- Trends, challenges and options, 2015. www.nggovernorsforum.org. Retrieved 12/5/2017
Onyishi, A. O. (1995). Accounting for revenue in the Nigerian local government system. A paper presented at the national seminar/workshop on internal revenue generation: Strategies, problems and prospects held in Awka at First Date Search Ltd.
Takaya, B. (2002). Towards strengthening the third tier in emerging rights to good governance.
