FUND CONTROL AND MANAGEMENT PROBLEMS IN NIGERIA LOCAL GOVERNMENT (A CASE STUDY OF OWERRI WEST)

ABSTRACT

This project is on “Fund Control Management in Local Government” using Owerri West as a case study. An attempt was made to evaluate the effectiveness and efficiency of fund control management procedure. This research also focused on the parameters that gave credence to fund control management in the local government system in Nigeria. This research also determined whether adequate fund generation depends on the efficiency of the management of the local government. The research of this project was also to know or point out the problems militating against fund control management in the local government system in Nigeria. Chapter one and two was based on the objectives of the study and also finding solution to the problems facing the local government in Nigeria on fund control management, it also dealt on how they generate their revenue and their accounting framework. Chapter three and four discussed about the presentation and analysis of data, testing of hypothesis and interpresentation data.

TABLE OF CONTENT

Title Page                                                             

Certification                                                           ii

Dedication                                                             iii

Acknowledgement                                                   iv

Abstract                                                                v

Table of contents                                                    vi

CHAPTER ONE

1. Introduction                                                    1

1.1Background of the Study                                     1

1.2 Statement of the problem                                         5

1.3 Objectives of the Study                                      7

1.4 Research Questions                                           8

1.5 Significance of the Study                                    9

1.6 Scope of the Study                                            10

1.7 Limitation of the Study                                      10

1.8 Definition of Terms                                            11

CHAPTER TWO

2.0 Literature Review                                              15

2.1 Introduction                                                     15

2.2 Revenue generation in the Local govt.                  17

2.3 Local Govt. Expenditure                                     27

2.4 Revenue Collection in the Local Govt.                   28

2.5 Budgeting and Local Govt. Revenue                     31

2.6 Accounting framework and auditing in

Local Government                                                  33

2.7 Roles and responsibilities of Chairman and Members

Of the Management                                                37

2.8 Control of revenue and fund                               41

2.9 Effective and problems of fund management         44

CHAPTER THREE

3.0 Research Design and Methodology                       48

3.1 Introduction                                                     48

3.2 Research design                                                48

3.3 Sources / Methods of Data Collection                   49

3.4 Population and Sample Size                                50

3.5 Sample Technique                                             50

3.6 Validity and Reliability of Measuring Instrument.    51

3.7 Method of Data Analysis                                     51

CHAPTER FOUR

4.0 Presentation and Analysis of Data                        53

4.1 Introduction                                                     53

4.2 Presentation of Data                                          53

4.3 Analysis of Data                                                       57

4.4 Interpretation of Results                                    77

CHAPTER FIVE

5.0 Summary, Conclusion and Recommendations        79

5.1 Introduction                                                     79

5.2 Summary of Findings                                                79

5.3 Conclusion                                                       80

5.4 Recommendations                                             81

       References                                                      83

       Appendix                                                               84

CHAPTER ONE

• INTRODUCTION

The local government is the third tier of government in the Nigerian government system. Prior to the major local government reform of 1976 there was no uniform local government system in Nigeria, rather, there existed many types of local government such as divisional, district and local councils in the East’s in the North era native authority, district and village council. The responsibilities of dealing matters and policies relating to local government were carried out by the federal and state government, this led to the concentration of government, the urban levels while the rural area did not fully feel the impact of governance.

1.1 BACKGROUND OF THE STUDY

The beginning of a uniform in local government system in Nigeria which was aimed at ensuring effectiveness and efficiency in the administration of local government is traceable to the 1976 local government reform policy promulgated by the late General Murtala Muhammed/ General Olusegun Obasanjo’s military regime. This policy gave rise to uniformity in Nigeria local government system and reviewed to an extent, the state and federal government burden on local matters and responsibilities governance, the reform created three hundred and one (301) local government in Nigeria. This was to make the impact of governance fully felt at the local levels.

In 1989, in furtherance to reforms in the local government administration some autonomy was granted to local government in Nigeria under the federal military government of Ibrahim Babangida. The administration equally promulgated decree No. 15, sect 27. Basic constitutional and transitional provision to fashion out the main functions of local government thus: