FUND AND REVENUE IN THE ADMINISTRATION OF ONICHA LOCAL GOVERNMENT COUNCIL IN NIGERIA



OBJECTIVES OF THE STUDY
       The broad objective of this study is to ascertain why the internally generated revenue (I.E.R) in Onicha Local Government has been far from being satisfactory with a view to finding lasting solution to it. This study also has some other specific objective which includes:
1.    To understand how the nature and structure of local government in Nigeria has affected its internal revenue generation
2.    To find out whether land mass (size) and population should
form the only bases for local government creation.
3.    To find out why despite the various sources of revenue to Onicha Local Government, it has been unable to contribute meaningfully to national economic development.

SIGNIFICANCE OF THE STUDY
       Revenue that flows into any organization would always readily serve a measure of the financial wealth of the organization hence Akpan (2001) observed, “The bottom line for judging the effectiveness of local authorities is the amount of fund at their disposal.
       The study will therefore be of use to local government administration in Nigeria, as it will open the eyes of administrators in the area of:

Studying the local government revenue generation and exploring ways of improving it.
       The study is of immense benefit to the researcher who stands to gain not only in intellectual enrichment but also as it is carried out to effect the partial fulfillment of the requirement for the award of Bachelor’s of Science (B.Sc) degree in public administration. Finally, scholars and researchers in local government administration will benefit, as they will be in better position to assess the local government performance.

RESEARCH HYPOTHESES
       This study will be guided by the following hypotheses
HO1
The nature and structure of local governments in Nigeria has not affected its internal revenue generation.
HA1
The nature and structure of local government in Nigeria has effected its internal revenue generation
HO2
Landmass (size) and population should not form the only bases for local government creation in Nigeria.
HA2
Landmass (size) and population should form the only bases for local government creation in Nigeria
HO3
Onicha local government has not contributed meaningfully to national economic development
HA3
Onicha local government has contributed meaningfully to national economic development.
 
SCOPE AND LIMITATIONS OF THE STUDY
This study will be delimited to areas of internal revenue general from the principal revenue heads and compared with expected revenue in the local government estimate. It will also be compared with the actual expenditure pattern of the local government. The fact that certain revenue sub-heads within the main revenue head may either be overlooked or over worked would be considered. Many of the various sources of internally generated revenue to local government are either untapped or under tapped in most local government in Ebonyi State Local Government System, some like death registration fees, due to the culture and customs of local people, can never be tapped while others like tenant rates by individual and corporate person can be potentially lucrative sources of the local government revenue, the scope will be delimited in these untapped sources.
       One of the problems hampering adequate research in this country is lack of readily available statistics and also the non cooperating attitude of some public servant who fear either indictment or charge or revealing some secret practices in their offices.
       Again owing to time constraints, transportation cost, and other office engagements, the project will be limited to Onicha local government only. This research was limited by the above factor plus other such as the short time, the   relative newness of some development centres in Onicha local government and its financial constraints

THEORETICAL FRAMEWORK
Every research will like to learn on a comfortable and suitable theoretical work. In this research work, dependency theory propounded by Karl Max i.e. Marxist theory has been chosen as the analytical tool of reference.
       The dependency theory states “one economy is subordinate to the other and in which case, the eternal dynamics of one is conditioned by the external stimuli. In a non-technical sense of it, dependency means that the crucial economic decisions are made not by local governments that are being developed but by outsiders whose interest are carefully safeguarded. The phenomenon of dependency is not natural. It was a logical outcome of imperialism and colonialism. Dependency describes the extent to which an economy is structurally disadvantaged in international division of labour, that it lacks autonomous capacity to exploit, control and manage its natural, economic and human resources without falling prey to the dictates of outside economic and other interests. The local government economy and human resources has falling prey to the dictate of the external control. The specific feature of dependency tends more to mean that no meaningful development can take place, if the development initiative or process of an economy depends on outside factors or external stimuli either of capital or expertise

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       However, Onicha as a local government has grown without development because there are external manipulations of socio-economic formation. Understood in this way, dependency cannot be reasonable taken to be the national out 
come of underdevelopment but the incident or historical result of under development. As dele Johnson put its “dependency is imperialism from the perspective of under development.
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       The relevance of the theory to this study is that it will enable us understand that despite the fact that no level or tier of government can exist in isolation financially, Onicha local government can do much exploits and effectively utilize its internally generated revenue (I.G.R).      
1.8  DEFINITION OF TERMS
       In this work, the following meaning will be assigned to the following concept, as they are used in this research work.
LOCAL GOVERNMENT
This is the third tier of local government in the federal structure which is constitutionally recognized to carter for the citizen of a given
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geographical constituency, having its own co-operate personality, its own staff, its own seal and being in a position to enter into a contract.
REVENUE
Money or other receipt, which accrue from rendering some services or selling some products to other members of the public.
REVENUE SOURCES
The main items from which revenue can be realized
REVENUE GENERATION
Revenue generation is a process whereby the state or local governments collect money through imposition of tax, license, levies and fees for the implementation of its project.
EVALUATION STRATEGY
This means to assess or measure with a view to obtaining a variable.
INTENSIVE STRATEGY
A strategy which emphasizes the gross deployment of rescues to fully top already known sources of revenue
EXTENSIVE STRATEGY
Involves looking for alternative or supplementary sources of revenue to the existing one.

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