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Public Administration — 2024, Undergraduate
This study assessed the contribution of Internally Generated Revenue (IGR) to development in selected local government areas in Ogun State, Nigeria. A mixed-methods design was adopted, combining a questionnaire survey of 340 respondents with interviews of local government finance officials. The findings revealed that while IGR sources such as levies, rates, and licences have grown, development outcomes remain constrained by inefficiencies in revenue collection, leakages, and limited enforcement capacity. A positive but moderate relationship was established between IGR performance and visible developmental projects. The study recommends the automation of revenue collection, expansion of the revenue base, and stronger accountability in the utilisation of internally generated funds.
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