Accountability and Internal Revenue Generation in The Local Government System In Anambra State (2006-2014)

This study investigated accountability and revenue generation in the local government system in Anambra state from 2006- 2014. The problem of poor revenue generation in local governments has been attributed to corrupt practices among revenue collectors and non-adherence to control mechanisms in Anambra state. To achieve these stated objectives, two research questions and hypotheses were raised. System theory was used to guide the study. It made use of descriptive survey design with a study population of 14,881 workers. It used a 5 point Likert scale structured questionnaire to elicit information from the respondents and the Chi-square statistical tool was to analyse the hypotheses. The study found that corruption among revenue collectors accounted for poor revenue base and that incompetence on the part of internal revenue collectors account for poor revenue generation by local governments in Anambra state. We recommended thus, amongst others that adequate machinery should be put in place to dictate and prosecute corrupt revenue collectors, and that proper documentation and auditing of funds generated, since these will encourage accountability and efficient management of public funds. Also local government authorities should embark on periodic training of its workforce. This can be carried out through seminars, workshops and conferences.