Financing local government administration in Nigeria: 1980 - 1991

Abstract

This paper reviews the finances of Local Governments in Nigeria, identifies the causes of their financial incapacity and proffers some recommendations for possible remedy. The results of the statistical sample survey on the finances of selected Local Governments, covering the period 1980 to 1991, reveal that the Local Governments virtually neglected their traditional sources of internal revenue as a result of their increased wealth from federal statutory allocations. Other causes identified include the erosion of the revenue - yielding Junctions of Local Governments by State and Federal Governments as well as inefficient revenue collection machinery.