CHAPTER ONE

INTRODUCTION

1.1       Background to the Study.

The achievement of both individual and organizational objectives may remain a mirage

without the required means needed for their attainment. Also, how the available scarce

resources are utilized determines the success or failure of both individuals and institutions

in the accomplishment of the set targets. The effective management of revenue available

to any organization remains a prerequisite to the achievement of its set objectives. And

what an organization is able to achieved tells how its resources especially revenue is

used.

Local governments all over the world are established to carry out functions which include

provision of social amenities and services such as health services, portable water, rural

roads construction and maintenance, etc. To enable them perform these functions,

revenue sources are legally esta