CRITICAL ANALYSIS OF THE SOURCES OF REVENUE AND EXPENDITURE PATTERN OF LOCAL GOVERNMENT
The purpose for this research is to determine the relevance of a critical analysis of the sources of revenue and expenditure pattern of Enugu North Local Government Area, with reference to Enugu North Local Government. The research was carried out to discover the availability of expenditure and revenue in the Local Government; this involved going to Enugu North Local Government to administer questionnaire and interview on some key staff of the local government.
It was revealed among others that revenue and expenditure is available for all categories of staff. Unfortunately, critical analysis of the sources of revenue and expenditure pattern has not enhanced productivity of the local government.
It should therefore, be recommended that the local government should try as much as possible to encourage those staffers who put their effort to enable them contribute meaningfully to the advancement of the local government sources of revenue and expenditure in the local government.
1.1 BACKGROUND OF THE STUDY
The study of Local Government in Nigeria is traceable to the traditional political system in the country local government administration. It was through the instrumentalities of tradition authorities. By this is meant the Igwe, Chiefs, age grades and village councils. It was through the societal interaction that authoritative allocations of values were made for the society.
In the past, most of these local governments were created to score cheap political points without due regard for their viability.
Apart from political and administration considerations that ought to be carefully examined in determining the viability of a local government in Nigeria, financial consideration is also a relevant factor that must be scrutinize and ascertained before considering a certain geo-political entity for a local government.
Local administration was strengthened further when Britain made its presence felt in Nigeria, in 1900 Lord Laggard introduced the system of direct rule into Northern Nigeria and by 1914 the system has spread to other parts of the country.