ABSTRACT

As every Nigeria literally grounds over the poor performance of most Local government council especially in meeting its statutory obligation to the public, such a situation to develop from the grass roots.

The objective of this study has to examine the various needs for improved. Generation and management of revenue in local Governments in Nigeria and the attendant problem in the generation drive as paced by Enugu North Local government Council.

The study made use of multiple data gathering technique result statistical analytical techniques comprising of interviews, personal observation and the likes were used. Based on data collected analysis were made the findings and from this findings the recommendation were made.         

CHAPTER ONE

 INTRODUCTION

                 Local Government as an offshoot of the direct rule system established in 1990 was introduced with the aim of maintaining law and order, provide some limited range of social service and public amenities and encourage co-operation and participation of the inhabitants towards the improvement of the their condition of living, and to provide the communities with formal organizational framework which enables them conduct their affairs effectively for the general good of the Populace.

The realization of these hopeful objectives have been ranging from lack of adequate revenue base, manpower shortage, rate evasions, fraud, Malpractices of local government in carrying out their statutory obligation to the local government.