FEDERALISM AND LOCAL GOVERNMENT AUTONOMY IN NIGERIA: IMPLICATIONS ON INTERNALLY GENERATED REVENUE (IGR) IN SAGBAMA LOCAL GOVERNMENT COUNCIL, BAYELSA STATE

Abstract

Nigeria's local government administration is now dealing with a number of issues. One issue is finding sufficient funding from both the federal and state governments. Additionally, there are issues with obtaining funding from internally generated revenue. These nagging issues are the gears that keep Nigeria's local government administration operating smoothly. The issues include the theft of council funds for personal gain by dishonest tax officials, as well as the infiltration of other tiers of government through the misappropriation of local government monies. Thus, it is imperative that the revenue production of local governments be reviewed. The current study's goals are to assess critically how internally produced money affects local government operations in Sagbama local government area of Bayelsa state, and to establish a nexus between internally generated revenue, and level of development
of the case study area. To analyze the machinery of internally generated revenue as well as to review the various sources of internally generated revenue, data were collected from Sagbama Local Government council. The analysis is through descriptive and inferential statistical tools. The descriptive analysis involved the use of simple percentages, tabulation and counts, while inferential statistical
method employed, chi-square a nalytical instrument. It is concluded and recommended that keeping of appropriate accounting records and books, supply of social and economic service, establishment of people oriented projects, staff motivation; training and retraining of revenue officers can set the local government system in the right direction to improving internally generated revenue.