FUND MANAGEMENT AND CONTROL IN LOCAL GOVERNMENT AREAS OF EBONYI STATE

ABSTRACT 

With emphasis on control mechanisms and the management of local government funds in Nigeria with Izzi Local Government of Ebonyi state as a study. This study was undertaken by making use of research questions and a theoretical framework to explain the ill-management of local government funds in Ebonyi state, Nigeria. Data for this study were garnered through related literatures and questionnaires. The study went further to propose two null and alternative hypotheses each, which were reliably tested using chi- square statistical method. The study also made use of simple percentage method in the analysis of data derived from the questionnaire. After the test of the hypotheses, it was concluded that the non- adherence to established fund control mechanisms by local government officials affects the efficient management of funds in the local government. The study also resolved that the efficient management of local government funds has a positive relationship with the development of local government areas. The study made some startling revelations which includes that the major problem of local government is not lack of finance as often purported but mismanagement of funds; lack of accountability has become rife in the local government system because of the disregard for internal control mechanism; strict compliance with the internal control mechanism has not only intensified the level of corruption but as importantly led to serious dearth in social infrastructure (e.g. roads, water, electricity, health facilities, schools etc. In order to ensure strict compliance with the internal control mechanisms, some recommendations were made and they are; adequate monitoring of funds; improved welfare for local government officials; proper documentation of income and expenditures; recruitment of trustworthy and competent officials etc.     

TABLE OF CONTENTS.. vii

LIST OF TABLES.. ix

 

CHAPTER ONE.. 1

INTRODUCTION.. 1

1.1      BACKGROUND OF THE STUDY.. 1

1.2      STATEMENT OF THE PROBLEM.. 3

1.3      OBJECTIVES OF THE STUDY.. 5

1.4      SIGNIFICANCE OF THE STUDY.. 6

1.5      SCOPE OF THE STUDY.. 6

1.6      RESEARCH QUESTION.. 7

1.6      LIMITATIONS AND DELIMITATIONS OF THE STUDY.. 8

1.7      DEFINITION OF TERMS. 9

 

CHAPTER TWO.. 13

LITERATURE REVIEW AND THEORETICAL FRAMEWORK.. 13

2.1      CONCEPTUAL FRAMEWORK.. 13

2.1.1  Meaning of Local Government. 13

2.2      HISTORICAL DEVELOPMENT OF LOCAL GOVERNMENT ADMINISTRATION IN NIGERIA   15

2.3     FUNCTIONS OF LOCAL GOVERNMENT.. 22

2.4     SOURCES OF LOCAL GOVERNMENT REVENUE IN NIGERIA.. 24

2.5      CHALLENGES TO REVENUE GENERATION IN LOCAL GOVERNMENTS IN NIGERIA.. 26

2.6      CONTROL MECHANISMS FOR LOCAL GOVERNMENT FUNDS IN NIGERIA.. 28

2.7      THE APPLICATION OF CONTROL MECHANISMS IN THE LOCAL GOVERNMENT SYSTEM IN EBONYI STATE. 34

2.8      FACTORS THAT AFFECT THE EFFECTIVE APPLICATION OF LOCAL               GOVERNMENT FUNDS CONTROL MECHANISM.. 35

2.9      EFFECTS OF THE INEFFECTIVE APPLICATION OF LOCAL GOVERNMENT         FUNDS CONTROL MECHANISM.. 37

2.10    REVIEW OF EMPIRICAL STUDIES. 38

2.11    THEORETICAL FRAMEWORK.. 39

 

CHAPTER THREE.. 43

METHODOLOGY.. 43

3.1      INTRODUCTION.. 43

3.2      SOURCES OF DATA.. 43

3.2.1   PRIMARY SOURCES OF DATA.. 43

3.2.2   SECONDARY SOURCES OF DATA.. 44

3.3      ADMINISTRATION OF SURVEY INSTRUMENTS. 44

3.4      POPULATION DEFINITION.. 44

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