BACK GROUND OF THE STUDY
Nigeria as a sovereign nation operates a federal system of government i.e the federal government, state government and the local government councils. Onwo (1992) Observed that each level of the three tiers of government derive its powers not from the magnanimity of the central government but from the constitution; each level of government has defined responsibilities assigned to it by the constitution. The implication of this is that the three segments of governments are mutually interrelated in a unified effort to make life worth – while for the masses. Ijumu local government area of kogi state shares deep historical ties with the Northern and Western part of Nigeria Administratively, it was under the Northern Region with kaduna as the capital; then kwara state with Ilorin as the capital, and now kogi state with lokoja as the capital. Ijumu local government area, with headquarter in Iyara, was formally part of Oyi Local Government that was made up Bunu, Ijumu and Kabba areas. Olayemi(2000). As one of the new local government councils, it is facing a very serious crisis of development since its creation. Some problems facing the council include: insufficient office accommodation, staff quarters and office infrastructures. These problems seem to be insurmountable. Olayemi(2000). The indigenes of the local government are desirous of enjoying modern facilities, improved means of transportation, such as good road network and mass transit transport services. These desires are in line with stated objectives of the local government such as construction and maintenance of roads, provision of health services such as maternity homes, health centers, sanitization, provision of primary education and many others – as sponsored by the federal military government. The federation (Nigeria) years book of 1983, outlined the aims of the local government system in the country. According to that document, one of the cardinal aims of the local government system is to make appropriate services and development activities, responses to local wishes and needs by delegating authority to local representative bodies. The citizens expect the council to excel in developmental activities. They would like to please the community or communities in the local government area through the provision of functional feeder roads and public utilizations. The council administration in the other hand complains of inadequate finance to meet up with the numerous responsibilities yearning for attention. According to the guidelines for local government reforms or 1976, for meaningful local government to be expected in Nigeria, much financial resources are needed. According to Ijumu Development Forum(2011), the council administration also complain that staff salaries alone drain a high percentage of the monthly allocation. Financial experts postulate that money is at the center of developmental projects. Acquisition and proper accountability of funs are the pivot upon revolves. National political conference (2005). Adedeji (1979) capped it all when he declared that the success or failure and the effectiveness and ineffectiveness of local government depend on the financial resources available to the individual local government and the way these resources are utilized. From the foregoing, it seems that an empirical study into the revenue base of the local government system at this harsh economic period is not only useful but very vital. It is therefore against this background that this project work is being undertaken with a view to discovering the problems of Effective Utilization of Revenue in Nigeria Local Government with particular reference to Ijumu Local Government area of Kogi state.
STATEMENT OF THE PROBLEM
The relevance of the local government councils as the government at the grassroot level is measured by the quality and quantity services rendered to the rural dwellers.
For the council to render...
References: Ugoo, E. A. (2007) Local Government Administration in Nigeria. issues and practice. Enugu: Fourth dimension publishers.
Ani, O. W. (2009) Local Government Finance. Enugu. Fourth dimension publishers
Okoli, E. (2005) Theory and Practice of local Government. Enugu: John Jacob’s classic publishers.
Owo, O. (1992) Local Government in Nigeria. Enugu: Fourth dimension publication.
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