CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY
Local government in Nigeria has been changed by the constitution of the responsibility or grassroots development and such recognized as the third time of government. There has been a number of national conference and seminars in local government in various parts of the country. All these, one effective system of local government in Nigeria, this study is mortised by the derive to ascertain the reason why in spite of series of seminars and conference on local government administration especially on financial management in efficiency and Mismanagement of resources are still rapid and uncontrollable in local government. The introduction of 1976 local government reform in Nigeria made more specific duties of government which has contributed in no small measure towards making people feel more of the need for a strong government at the level more result oriented.
Unfortunately the local government has not been able to achieve most of its adequate financial resources which has been a major problem leading to instability and inefficiency as many local government are incapable of government in their different localities with the introduction of the 1976 reform position of local government system because the system made it possible for the local government to raceme most of their revenue from the federal state government. But the dependency on the statement for therefore it revenue have some notable disadvantages grants from centre. This could affect the cordiality of their service. In addition of grants from the central government also receive revenue through internal sources like fees and fines local licenses, rates on local government property interest and dividends retirement and miscellaneous income (slaughter fact etc.). Most often this revenue are not effectively collected and misappropriated out mostly be members of staff responsible for collecting it. Aboh Mbaise local government is one of the oldest local governments in Imo State. It was created in 1981. Geographically, Aboh Mbaise has a boundary with delta state in the North; it is bounded by rivers state. At local government bounding in the North. It has bounding with Aguata local government at the east. It has boundary with Ihelas local government. Aboh Mbaise local government is divided into three zones namely Enyiato local government, Ngwu local government, and okewuwu local government.