Local government is the third tier of government in Nigeria. The Local government system was entrenched in the 1979 constitution via part 11, section 7, sub section (1) ..5
 However, the origin of Local government councils in Nigeria was empowered through the 1976 local government reform. When President Olusegun Obasanjo was the then Military Head of state, which terminated in 1979. This is to say that 1979 and 1989 Federal Republic of Nigeria constitution recognized local government as the third tier of government and its function and role written in black and white. In the past dispensation of the 5th republic, to the present Government, the former President Olusegun Obasanjo was not pleased with the way and manner in which the local governments were administered and consequently alleged financial reckless amongst local government chairmen. That gave rise to a 28 men technical committee set up to determine the tenor and texture of local government reform. This committee was inaugurated by president Obasanjo and the ETSU at NUPE, Achaji Umane Ndayoko the head/chairman; its terms to reference include the following.
1. To review the performance of local councils within the past years and consider the desirability or otherwise of retaining them as the third tier of government. In that regard consider, among other option the adoption of a modified version of pre 1976 local government systems of Nigeria.
2. To examine the problems of inefficiency and high cost of government, with a view to reducing costs and wastages in the three tiers of governments.
3. Examine the high cost of electioneering campaign in the country and consider among other options, the desirability of whether political parties, rather than individual’s office seekers should canvass for votes in elections.
4Consider any other matters, which in the opinion of technical committees are germane to the goal of efficient structure of government in Nigeria.
In anticipation of the technical committee to determine the tenor and texture of reform of the councils, the People’s Democratic Part (PDP) caucus suspended indefinitely the June 12, 2003, Local Council Election pending the outcome of the 28-man Technical Committee inaugurated in June 2003.
 The 5th republic government commenced without the democratic elected local government chairmen. But rather, an appointed caretaker committee was set up by the state government administration pending the conduct of such election. Other reasons deduced by the government over the indefinite suspension of the local poll was to have time to harmonized about 500 newly created councils since 1999, so that the National Assembly shall make provisions for allocation of revenue to the councils as prescribed by section 7(6) of the constitution.
However, this proposal emphasis on the sources of revenue and Expenditure pattern of Local government councils in Nigeria. (A study of  local government council of Delta State.) It was noted that within the period of 2000-2007, President Olusegun Obasanjo did not really believed so much on the integrity, transparency and accountability of the local government councils in Nigeria especially during his regime as the 4th and 5th republican President from May 29, 1999- may 29, 2007, the President have in so many cases alleged mismanagement of resources and unjustifiable expenditure by the third tier of government which most often gave rise to zero allocation. This implies that the intently generated revenue (IGR) of the third tier of government been grossly inadequate to enable the council perform its statutory role efficiently.

Despite the importance of sources of revenue and expenditure pattern of Local government Councils in Nigeria. The councils have not been abiding by the laid down regulations contained in the 1999 constitution of Nigeria. The officers associated with managing the resources are said to creating unnecessary problems in the performance of their duties. Most revenue collected is not receipted and unqualified personnel’s are engaged in the services of collection and recording of revenue unbehalf of the local government authorities in Nigeria. The research problem is to highlight the inefficiencies and loopholes associated with the sources of revenue and expenditure pattern of Local Government Councils in Nigeria. In addition, financial irregularities and other economic crimes are said to be part of the set back of local government councils in Nigeria.

The objectives of the study are to reasonably ascertain the following:
1.  To evaluate the sources of revenue and expenditure pattern of local government councils in Nigeria.
2.  To carry out a comparative study of such pattern and to see if there is any variance amongst other local government councils.
3. To determines how effective is the financial control of local government councils and to know the state of its internal control measures.

4.  To identity other areas of assistance in which help is required and to know if the finance and accounts records are kept appropriately.

      The following research questions were formulated:
1. Has the expenditure of the sources of revenue available to  local government produced a positive or negative impact?
2. Are you aware that the survival of local government councils in Nigeria is in doubt without the constitutional provision of revenue source?
3. In what way are the internal control measures related to the council’s efficient management of its resources/funds?
4. By what means local government planned its revenue and expenditure?

 Ho:     There is positive impact on effective expenditure of revenue available to  Local Government Council.
 Hi:      There is negative impact on effective expenditure of revenue available to  Local Government Council.
         Ho:  The survival of local government councils in Nigeria is in doubt without the constitutional provision of revenue sources.
           Hi: The survival of local government councils in Nigeria is not in doubt without the constitutional provision of revenue sources.
           Ho: There is a relationship between internal control measures and efficient management of resources/funds
           Hi: There is no relationship between internal control measures and efficient management of resources/funds
  Ho:    Budgetary instrument is very vital to local government councils in Nigeria.
 Hi:      Budgetary instrument is not very vital to local government councils in Nigeria.

The significance of this study is numerous and very important both to government, corporate bodies and individuals.
1.   This study will reveal the importance and significance of local government councils as the third tier of government in Nigeria.
2.   It will show the available sources of revenue and expenditure pattern and possible areas of expanding the scope and operation of local government councils.
3.   It will access the internal control measures and determine how effective the financial control in the public sector is.
4.  The study will highlight on the importance of budgetary with adherence of the financial strategy to local government councils effective operation.

This proposal intends to critically analyze the sources of revenue and expenditure pattern of local government councils in Nigeria. Below were some of the constraints encountered.

 Very few respondents gave me audience in this regard. Most of the staff approached was not co-operative in giving their view as required by the structured questionnaire. Perhaps, the past clamor by the National house of assembly to restructure/scrap the local government councils in Nigeria compounded the case of free and unbiased response as long as local government issues are concern.
  2.   TIME   
The time allocated to this proposal was inadequate. Most institutions were on strike and the possibilities of using their libraries were not available.

There is no doubt that finance was a major constraint. Lately the removal of petroleum subsidy gave rise to increase in transportation fare and subsequent economic activities such as high cost of photocopying relevant materials.

Below are some of the itemized definitions of terms which will aid the user to apprehend some terminologies without ambiguity or being biased in line with the context of this research topic.
Audit alarm committee
        This means a committee set up under a section of the law to prevent irregular and illegal payments in the local government.
Federation Accounts
       This is the accounts to which is paid all revenue collected by the government of the federation except the proceeds of the personal income tax in respect of residents of the federal capital territory (FCT) and arm forces in Nigeria.
Internal auditor
      This refers to an officer of the local government charged with the responsibility of conduction internal audit of the management of the finance of a local government council.

Revenue collectors
      This means person duly authorized to collect revenue and other monies payable to the local government council.
Non – statutory allocation
     Non-statutory allocations are allocations not supported by legislation like grants
Local government
    Refers to a local government council establishment under a section of the law or constitution of the country
    This means the head of local government finance and supplies department.
    A vote is the limit of authorized expenditure expressed in monetary terms.
Revenue Earning Book
   This is the only means by which a local government council can officially acknowledges the receipt of monies paid to it and the expression include carbon receipt books, metal and plastic dishes and license forms.....

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Item Type: Project Material  |  Size: 129 pages  |  Chapters: 1-5
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