This of course depends on the availability and proper utilization of funds. revenue generation is therefore an important issue for Local Government Councils. It is through this activity that the Councils source the finance for funding their operations, thus to a large extent, determining the quantity and quality of services provided to the generality of people within their domain.
These reasons, coupled with the fact that Local Governments are engines of growth and development, make imperative the need for Local Governments to map out strategies for improved revenue generation, emphasising especially the internal sources which are more flexible, and could be in the total control of the Local Governments, unlike the share from the Distributable Pool Accounts. In examining the strategies for improved revenue generation in Local Governments, this paper will seek to answer the following questions: What are the main functions of the Local Government Councils? ?What is the history of revenue generation in Local Governments? ?How can we harness the revenue potentials of Local Governments? ?How should the revenue section of the finance department and revenue collection machinery work?
