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EFFECTIVE REVENUE UTILISATION AND SUBSTANTIVE DEVELOPMENT: A STUDY OF NNEWI NORTH LOCAL GOVERNMENT AREA OF ANAMBRA STATE
The paper examines the problems encountered in effective revenue utilization such as; unaccountability, ineffective financial controlling measures, misappropriation and embezzlement of local government fund. The research is a survey research while a stratified random sampling technique was used. The researcher made use of primary and secondary method of data collection. The total population of the study was 380 while Taro Yamane’s formula was used to determine the sample size of 195. Chi- square (x2) statistical tool was used to test the hypotheses. The study observed among that, local government has always been dependent when it comes to their expenditures; they rely and hope on the statutory allocation that comes from the federal for their expenditures and that the application of financial controlling measures affects the development of Nnewi North local government area positively since it reduces looting and embezzlements of fund. Therefore, it recommended that the revenue to local government should be handled by honest and accountable personnel, those who possess sound knowledge in revenue generation and utilization.
Keywords: Revenue, Utilization, Statutory Allocation, Substantive Development