AN OVER-VIEW OF LOCAL GOVERNMENT FINANCE IN THE NEW MILLENNIUM (A CASE STUDY OF IGBO – ETITI LOCAL GOVERNMENT COUNCIL)

45 PAGES (6164 WORDS) Accounting Project
ABSTRACTS 
This work is undertaken in response to the vexed question of mismanagement improper harnessing of revenue and ineffective control and accountability of local government finance in Nigeria. no doubt there has been a trend of mismanagement of the council revenues. This situation dove fails to the last millennium and has adversely affected grassroot development. It calls for a reversal of the friend for proper generation of revenues, for proper accountability of funds available to the councils for even development etc in the new (third) millennium. 
To realize these onerous objectives this research is made it attempts at analyzing the problems and prospects of the third tier of governments in the third millennium of our Lord. 
However this research work is confined to Igbo-Etiti local government council, Enugu since we cannot review the writes 774 local government councils in the country within limited scope of the reason for this confinement is obvious. It is informed by the nature and character of the academic respondent with its peculiar scope and limited resources to do otherwise within the circumstance would have been unusual – a situation analogous to stretching the skin of a rat to cover an elephant. 
The project undergous for chronological chapters with the first chapter highlighting the introduction with its background, scope, significance etc. 
Chapter to reviews available literature  on the problem and underscores the structure, constitutional basis and reforms of the local government systems, their revenue sources and expenditures their statutory roles etc. the project reaches its climase in the third chapter which is the over-view of Igbo-Etiti local government finance in the third millennium of our Lord as a case study of local government finance in Nigeria. 
The study is wound up in the fifth chapter with summary of findings, recommendation and conclusion. This was facilitated by the presentation. Analysis and interpretation of Data in Chapter four. 

TABLE OF CONTENTS
Title pageII
Approval page III
Dedication IV
Acknowledgement V
Abstract VII
Table of contents IX

Chapter one
1.0Introduction 1
1.01Background of the study 1
1.02Statement of the problem 2
1.03Objectives of the study 3
1.04Significance of the study 4
1.05Scope and limitation of the study 5
1.06Statement of hypothesis 7
1.07Definition of terms 8
1.08Research design and methodology 10

Chapter two 
2.0Literature review 12
2.01What is local government?12
2.02Local government administrative structure 13
2.03History of local governments in Nigeria 
(local government reforms) 16
2.04Functions of local government 18

Chapter three 
3.0An over-view of Igbo-Etiti local government finance in the new millennium 21
3.01Igbo-Etiti local government sources of revenue in the new millennium 21
3.02Problem and prospects of Igbo-Etiti local government finance in the new millennium 24

Chapter four 
4.0Presentation, analysis and interpretation 29
4.01Test of hypothesis 32

Chapter five
5.0Summary of findings, recommendation and conclusion 
5.01Summary of findings 34
5.02Recommendations 35
5.03Conclusion 36
 Bibliography 37
Appendix 39