SOURCES AND MANAGEMENT OF LOCAL GOVERNMENT REVENUE IN NIGERIA [A CASE STUDY OF KWALI AREA COUNCIL, FCT, ABUJA]
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ABSTRACT
This work is carried out to examine the sources and management of revenue in Local Government Areas in Nigeria. The study examined the subject matter giving a particular emphasis to Kwali Area Council of the Federal Capital Territory, Abuja. it also discussed some related authors view. The use of questionnaire interview were adopted in collecting data. The finding of this study reveals that the local governments are reluctant and that grant is most dependable source of local government revenue. And over the years been embarking on surplus spending. Therefore, the need to increase their revenue base by emphasizing on internal revenue source as well internal check and control be strongly observed by the audit department.
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