REVENUE GENERATION AND UTILIZATION AS A TOOL FOR RURAL TRANSFORMATION, USING SABON-GARI LOCAL GOVERNMENT AREA OF KADUNA STATE AS A CASE STUDY

This study investigated revenue generation and utilization as a tool for rural transformation, using Sabon-Gari Local Government Area of Kaduna State as a case study. To achieve the objectives of the study, five research questions were formulated. The study covers the period from 2020 to 2025. An analytical research method was adopted, with the study population comprising 340 staff members of the Sabon-Gari Local Government Area in Kaduna State. Two theories were used as the theoretical framework for the study: the Sustainable Livelihoods Framework (SLF) theory, developed by the Department for International Development (DFID) in the UK in the late 1990s, and the Local Economic Development (LED) theory, propounded by Edward J. Blakely and Nadine P. Bradshaw in 1980. Data was collected through a primary source using a researcher-designed five-point Likert scale questionnaire. For analysis purposes, responses from 331 participants were examined using frequency counts and percentages. The study revealed that the key challenges hindering Sabon-Gari Local Government from effectively utilizing its revenue for service delivery include inadequate funding, administrative bottlenecks, maladministration, corruption, lack of transparency and accountability, poor commitment and dishonesty among revenue collectors, absence of autonomy, and interference from the state government. The study also found that Sabon-Gari Local Government Area has not significantly utilized its revenue to deliver social services. Based on these findings, it is recommended that the Kaduna State Government ensure that local governments have full access to their statutory allocations by discontinuing the practice of withholding funds through the joint account system. This will empower local governments to manage and allocate resources according to local priorities.