ABSTRACT
Local government in Nigeria have been undergoing social
changes in order to be relevant to the needs of the people. The work embraces
an overview of Accounting and control system of the revenue collection of the
local government using Irepodun/Ifelodun as a case study.
This research aims at an indepth study of the sources of revenue, the
workability of the accounting system and control system essential for the
ordinary working of the local government. The data’s were analysed in table
form showing details on how revenue are being generated.
The findings reveals the major sources
of revenue, the strength of the revenue collection machineries, application and
their control system both internal and external to guide against mis –
appropriation.
Finally, the local government should
moderate their activities towards the available revenue in other to enhance
better performance. Conclusion and recommendation which the research hopes
would be of paramount help in giving a face life in area that local government
is funded wanting.
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