PROBLEM OF REVENUE SOURCES IN LOCAL GOVERNMENT ADMINISTRATION IN NIGERIA (A CASE STUDY OF YAGBA EAST LOCAL GOVERNMENT AREA OF KOGI STATE)

This research critically examines the persistent problem of revenue sources in local government administration, using Yagba East Local Government Area of Kogi State as a case study. The study explores the fundamental role of local governments as grassroots institutions created to drive community development and service delivery, while highlighting the recurring financial challenges that continue to limit their effectiveness. The research investigates the various revenue sources available to local governments, including internally generated revenue, statutory allocations from the federal and state governments, as well as grants and aids. The study identifies structural deficiencies, administrative lapses, corruption, lack of autonomy, and policy inconsistencies as major obstacles impeding efficient revenue generation and utilization at the local government level. A combination of qualitative and quantitative methods was employed to collect data through questionnaires, interviews, and documentary reviews. The findings reveal that overdependence on statutory allocations has weakened the drive for internally generated revenue, while financial mismanagement and poor fiscal accountability have further deepened the crisis of underdevelopment at the grassroots.