This study examined the various options for maximizing internal revenue generation in the Nigerian local governments. It took critical and hard look on the various sources of internal revenue in the local governments, problems of exploiting the various sources for revenue generation, and the reason why most of the sources remain untapped or under-tapped by the local government in Nigeria. The study suggested feasible and pragmatic ways to maximize internal revenue generation in the local governments. It observed that prior to 1976 Local Government Reform; most local governments were able to maximize their internal revenue generation and discharged their primary responsibilities with little or no financial assistance from the higher tier governments. However, with the introduction of statutory allocations to the local governments following the 1976 Reform, most of the local governments abandoned the hitherto viable internal revenue sources in preference to the revenue from statutory allocation. This unwholesome attitude of most local governments, among others, was identified as the bane of internal revenue generation at this level of government. The paper concludes, by stating that unless the local governments look inwards to maximize their internal revenue sources it cannot be financially self-reliant. The implication of this is that it cannot enjoy reasonable degree of autonomy as a third tier of government if it continues to be heavily dependent on the financial assistance from both the federal and the state governments, to be able to function effectively. The reason is because as the saying goes, "he who pays the piper dictates the tune."
The poor performances of most local government councils in Nigeria had squarely centered around the politics of local government budgeting in the country. A cursory look at the project profile of all the local government councils in Nigeria (1995Nigeria ( -2011 1995-2011, revealed.
Local Governments in Nigeria were elevated to the status of a third tier level government following the 1976 Local Government Reforms in the country and the consequent inclusion in the 1979 Constitution of the Federal Republic. Also, following this elevation, local governments were assigned important functions in the Fifth Schedule of the 1979 Constitution and provisions made for its adequate funding from the monthly statutory allocations which as a result are now being shared between the Federal, State and Local Government. Similarly, as a result of the elevation, local governments were made the front-burner of rural development in the country. Unfortunately, with the introduction of party politics at this level of government in Nigeria in 1979, in spite of the elaborate provisions and the determination of the Federal Government to give teeth to local government administration, ideals did not approximate to reality, the success of local governments became a mirage, a shifting sand. The intentions of the status elevation, the ambitions of the local governments and the needs of the state governments did not converge. In fact, the divergence has become so great as a result of party politics, that it is now a chasm in need of a bridge. It is in the attempt to construct this required bridge to move local government administration in Nigeria to the next higher level that this study had taken a hard critical look at the effects of the introduction of party politics at this level of government in Nigeria from 1976 -2011, with the view to find a way forward. The way forward based on our main findings that party politics at this level of government as ample concrete experiences have shown, are both disruptive and dysfunctional, is to recommend for insulation of local government administration in Nigeria, for now, from party politics and undue interferences from the politicians. This is the only rational and viable option for now through which the ideals of the famous 1976 Local Government Reforms and the aspirations of the founding fathers could be realized.
The work is about improving the working relationship between the management which represents the employer and the workers that represent the employees in the local government service system. The main objective of the work is how to address the high level of suspicion on the organization which had characterized the relationship between the labour (workers)
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