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Project Topic: Harnessing Local Government Internally Generated Revenue (IGR) in Nigeria


1.1   OVERVIEW OF STUDY (General Description)

The advent of Europeans into Nigeria primarily stemmed what looks like local administration of men and material. The British in particular carved out a method to reach and control Nigerian to their advantage which is economical. It was indirect rule system at the North and West but warrant chiefs were used at the East. The devised indirect rule permeated the quest of the colonialists to effectively administer localities in the north. The Northern Nigeria then had a highly developed system of native administration due to their Islamic Religion. However, the Local Administration on the part of righteousness is meant to reach the needs of the people in the local areas.



Origin of Local Government Administration will always be traced to the Housa-Fulani Emirate systems of government in Colonial Nigeria. For convenience and expediency, the colonialists decided to uphold the authority of the Emirs and to constitute them into Native authorities representing a system of indirect rule. Lord Luggard, the High commissioner was fortunate to establish a form of local Administration through traditional authorities. These traditional authorities became agencies for extending and establishing British Colonial rule. The Native authorities’ ordinance of 1901 recognized the hierarchy and prominence of the heads of these local authorities. Native’s courts ordinance equally extended recognition to Alkali and native courts. A kind of order was noticed by the use of local police. The revenue ordinance of 1904 was the first kind of internally generated revenue at the local areas. The revenue ordinance of 1904 modified the system of taxation into a well established taxation system. Various ordinances were enacted by the colonialists to subordinate the traditional structures of authority to themselves. The indirect rule was substantially successful in the North and West. The colonial Eastern Nigeria was not successful, although warrant chiefs were appointed but they where very unpopular. Generally what the colonialist introduced was local administration because it lacked autonomy, legal personality and it was not democratic. From 1950 there was a shift from what it uses to be to a more defined local government system. The native authority system was confiscated especially in the Eastern part of the country. An ordinance by the House of Assembly introduced popular participation in the control of local government council. Local government stated enjoying a degree of autonomy as against single phase native authority. Other changes and reforms came in later in 1958 which rationalized the Local Government structures, altered in 1960, end of civil war came Divisional Administration equally things started changing fast in the Northern Region. The Local Governments reforms of 1976 dignified to some extent Local Governments. It gave recognition to;

  1. Promoting political participation at the grass root.
  2. Mobilizing resources, both human and material for rural development.
  3. Providing essential services and welfare at that level.

The accord above made a fundamental shift in orientation of the colonialist to people oriented value commitment. The 1976 reforms were applauded but it still lacked autonomy of the local governments with special regards to financial control by the state governments. In the reforms of 1999; constitution of the federal republic of Nigeria ensured the existence of presidential system of government; Federal, State and equally local governments. Many local governments received their monthly financial allocations direct from the federation account. There existed at the local government, the executives and the legislature. Local governments were allowed to provide amenities for the local areas they belong and equally work out money for the council area through various approved local government revenue estimates. The bane of this system is security of tenure and forceful intimidation by the state in cutting down the federal government allocation to these local governments. This has left so many local governments in financial crises resulting to non-payment of workers salary, non-provision of amenities to the grass-root. This last mentioned problem generated the interest in this study of internally generated Revenue of Local Governments. To find better ways of harnessing it at the grass root prompted the re-assessment for better governance.



Internally generally revenue of local governments are meant for the local government to efficiently and effectively run its affairs. The practical situation is that these revenue sources can be organized to create the required impact. The study has recognized these problems as constituting the backdrop.

  1. Indolence and corruption on the workers
  2. Non provision of necessary tools to collect these revenue
  3. Poor Accountability
  4. Area of coverage
  5. Comparative Advantage


That local government is not doing enough cannot be over emphasized. The study is to have a better way to run a realy democratic local government that will limit its expenditure on the approved estimate.

  1. To reveal more revenue sources
  2. To positively impact on revenue collection
  3. To impact the use of digital cash machines
  4. Identify leakages in the collection
  5. Where the total IGR Collates


Hypothesis I

H1:   Incomplete records has diminished the revenue of local government

H0:   Incomplete records has not diminished the revenue of local government

Hypothesis II

H1:   Fake and unofficial receipts has diverted revenue of local government

H0:   Fake and unofficial receipts has not diverted revenue of local government

Hypothesis III

H1:   Under staff has affected efficient drive for internally generated revenue

H0:   Under staff has not affected efficient drive for internally generated revenue


This work is important to the overall dwellers and stakeholders at the local government level. Local government council will of reason for improvement in their revenue uphold this study. With the availability of opportunities to expand their scope and create more lucrative and friendly revenue sources, local government can invest in stocks without decreasing their federal account. The federal account will be channeled to the due diligence for which it was provided. The advantage will be exposed in the provision of amenities and condition of services to its workers. Numerous advantages abound. To students in management and social sciences evidently will find the study of great assistance. Freelance readers and objective and visionary minds will equally benefit in learning about their local environments in governance, lastly the traditional rulers in these areas will equally benefit.


The relevance of this study is to analyze the internally generated revenue of local government. Equally, to appraise the collection and rendition of the cash collected. The study also dwelled on the comparative study of local governments relative to their peculiar environmental factors. Staff management, material management and partnership with private agencies were studied. Surely, there is information that was not provided due to tight schedule of the Chairman of the council, especially that of Igbo-Eze South Local Government, meetings and meetings and meetings did not allow a calm environment for the researcher to deeply enquire. Some information was strictly, not exposed due to what they termed “security reasons”, and not sit syndrome equally participated; all these contributed to limit wider study.

—This article is incomplete———–This article is incomplete———— It was extracted from a well articulated quality Project, Research Work/Material

Project Topic: Harnessing Local Government Internally Generated Revenue (IGR) in Nigeria

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