ABSTRACT
Every local government in Nigeria desires quality service delivery as it is pertinent to the sustainability of grassroots development. The fundamental factor in achieving quality services, are adequate and reliability of the revenue sources as well as quality human resources that will serve as instrument for formulation and implementation of local government financial resources. This study assessed revenue generation and service delivery in Nigeria, a study of Abuja Municipal and Abaji Area Councils of Federal Capital Territory from 2008 -2013; arising as a result of low service delivery in Abaji specifically in health care and environmental sanitation services. The objective of the study is to make comparative assessment of actual revenue generated of the two area councils and how the revenue sources have affected service delivery. For methodology of the study, questionnaires were administered to sample beneficiaries; oral interviews for selected Heads of Department (Account,Health and Sanitation) and non-participative observation were used to collect primary data. The secondary data were collected through published academic journals, council’s document (quantitative data), published and unpublished masters’ theses. However, the study found that Abuja Municipal and Abaji area councils have disparity in revenue sources, qualitative and quantitative service delivery as a result of level and access to fund generation in Abuja Municipal. Consequently, the study recommended among others that; in achieving level of funding for quality service delivery in Abaji area council as expected by the beneficiaries,the Federal Capital Territory Administration (FCTA) should increase the statutory allocation of Abaji area council, to enable the council improv onits socio-economic service delivery for encouraging taxpayer and attract other investors for commercial purposes.This is will also serve as an avenue of boosting the IGR and increase quality and quantity service delivery in Abaji area council of Federal capital Territory.
TABLE OF CONTENTS
Title Page----------i
Declaration----------ii
Certification---------iii
Acknowledgements-------iv
Abstracts----------vi
Table of contents---------vii
List of Tables---------x
List of Figures--------- xii
Abbreviations---------xiv
CHAPTER ONE: INTRODUCTION
1.1 General Background to the Study-----1
1.2 Statement of the Research Problem-----4
1.3 Research Questions -------6
1.4 Objectives of the Study------7
1.5Research Hypotheses-------7
1.6 Significance of the Study-------8
1.7 Scope and Limitations of the Study-----9
1.8Definition of Concepts------10
1.9 Plan of the Study--------12
CHAPTER TWO: LITERATURE REVIEW AND THEORETICAL FRAMEWORK
2.1Introduction---------13
2.2Literature Review--------13
2.2.1Concept of Local Government ------13
2.2.2 The Functions of Local Government Councils in Nigeria--16
2.2.3 Sources of Local Government Finance -----20
2.2.4The Levelof Funding Local Government in Nigeria for Enhancing Quality Service Delivery--------27
2.2.5The Obstacles to Revenue Generation and Service Delivery in
Nigeria Local Government-------35
2.2.6Overview of Local Government Revenue and Services in Nigeria40
2.2.7Review of Empirical Studies of Local Government and Service
Delivery --------46
2.3Theoretical Framework-------51
2.3.1Theories of Local Government -----51
2.3.2The Relevance of the Theories of Local Government --54
CHAPTER THREE: RESEARCH METHODOLOGY
3.1Introduction--------56
3.2Research Design--------56
3.3Population of the Study-------57
3.4Sample size and Sampling Technique-----57
3.5Sources of Data--------60
3.6Administration of Instrument ------61
3.7Method of Data Analysis-------61
CHAPTER FOUR:HISTORY AND ADMINISTRATION OF REVENUE IN ABUJA MUNICIPAL AND ABAJI AREA COUNCILS OF FCT
4.1Introduction --------64
4.2History of Abuja Municipal Area Council (AMAC)--65
4.3History of Abaji Area Council-----66
4.4Administrative Structure and Revenue of Federal Capital Territory66
CHAPTER FIVE: DATA PRESENTATION AND ANALYSIS
5.1Introduction--------70
5.2Data Presentation and Analysis ------70
5.3Test for Hypotheses -------98
5.4Major Findings-------- 103
CHAPTER SIX: SUMMARY, CONCLUSION AND RECOMMENDATIONS
6.1Introduction-------- -106
6.2Summary---------106
6.3Conclusion---------108
6.4Recommendations--------110
Bibliography--------112
Appendix---------117