Performance evaluation of local government councils in Borno State (with special emphasis on resources mobilization)

The present study identifies the major sources of revenue available to local government councils in Borno State, Nigeria, finds out how much revenue they have been able to generate from these sources, and identifies the major constraints in revenue generation they face. It is based on field research and a questionnaire survey undertaken between October 1987 and March 1988, as well as documentary analysis. For all twelve local government councils studied, the federal statutory allocation and the state government grant were the most important sources of revenue. When it came to internal sources of revenue, ranging from community tax, cattle tax, motor park fees and market fees to development levies, tractor hiring fees, customary court fees and ground rent, performance varied and was in most cases poor. In almost all cases, internal sources of revenue were not fully explored and exploited, and there was also a tendency either to over or underestimate receipts from internal sources of revenue. The poor performance of local government councils with respect to internal resource generation may be attributed to inadequate and poorly qualified staff, poor facilities, organizational and logistic constraints, political and cultural impediments, and state government interference. A number of recommendations to improve their performance in this respect are made. Bibliogr., sum.

Title: Performance evaluation of local government councils in Borno State (with special emphasis on resources mobilization)
Author: Okoli, F.C.
Year: 1991
Periodical: Annals of Borno
Volume: 8-9
Pages: 18-28
Language: English
Geographic terms: Nigeria
Northern Nigeria
Abstract: The present study identifies the major sources of revenue available to local government councils in Borno State, Nigeria, finds out how much revenue they have been able to generate from these sources, and identifies the major constraints in revenue generation they face. It is based on field research and a questionnaire survey undertaken between October 1987 and March 1988, as well as documentary analysis. For all twelve local government councils studied, the federal statutory allocation and the state government grant were the most important sources of revenue. When it came to internal sources of revenue, ranging from community tax, cattle tax, motor park fees and market fees to development levies, tractor hiring fees, customary court fees and ground rent, performance varied and was in most cases poor. In almost all cases, internal sources of revenue were not fully explored and exploited, and there was also a tendency either to over or underestimate receipts from internal sources of revenue. The poor performance of local government councils with respect to internal resource generation may be attributed to inadequate and poorly qualified staff, poor facilities, organizational and logistic constraints, political and cultural impediments, and state government interference. A number of recommendations to improve their performance in this respect are made. Bibliogr., sum.