ASSESSMENT OF THE MACHINARY FOR REVENUE COLLECTION AND ADMINISTRATION FOR EFFECTIVE SERVICE DELIVERY (A STUDY OF KATSINA LOCAL GOVERNMENT)

The study is on assessment of the machinery for revenue collection and administration for effective service delivery, the study determine the level of revenue collected in the local government area and examining the two major sources (internal and external) of revenue available to local government in Nigeria. It also examined the relationship between revenue generation and service delivery. However, it was found that effective management of local government revenue positively impacted on the efforts of local government in promoting development. And there is a positive relationship between the amount of revenue generated and the level of services delivered. This means that the ability of local governments to provide effective services to people depends on its ability to generate revenue from its internal and external sources. This is achievable through proper collection and remittance of revenue by revenue collectors and financial discipline in budgeting processes. In line with the findings of the study it was recommended that more revenue sources should be identified and adopted in order to increase and improve the revenue base of the local governments. Property and tenement rate as potential sources of local government revenue should also be tapped fully to improve the revenue base of the local governments.