Internal Revenue Leakages Prevention and Control in the Local Government System

1
Okechukwu Eme
Okechukwu Eme
2
Prof. N. Elekwa
Prof. N. Elekwa
3
Eme Okechukwu
Eme Okechukwu
1 Enugu State University

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The essence of fund control, cash flow management and fraud detection is to avoid wrong payment, improper and use of funds in the management of local government money. Funds Control Techniques are the products of statute (Acts, Decrees, Edict and Bye-Laws) and Regulations. They may be financial or administrative. The State funds are largely governed by the Public. Administration Law and Financial Instructions issued from time to time through circulars. This paper argues that Local Government Fund Control is largely governed by the provisions of Financial Memoranda. All issues of inadequate fund in the local government revolve around this particular internal revenue leakage and pose very serious threat to the entire existence of local government. This calls for urgent attention to eradicate this unfortunate phenomenon in our body polity. We have strong conviction if all the suggestions we offered in this paper are strictly adhered to the issue of internal revenue leakage will disappear to a vanishing point. It is

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References

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  2. B Amujiri (1998). Project Management at Local Government Level Current Issues and Trends.
  3. M Ashiru (1998). Fund Control Techniques in State/Local Government" A Paper Presented at a Department of Local Government Studies the Administrative Staff College of Nigeria (ASCON) between 15.
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  5. H Fayol (1916). Industrial and General Administration.
  6. L Moak,A Hill-House (1975). Old Chicago Water Tower.
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  10. M Sharma,B Sadana (2006). Public Administration in Theory and Practice: New Delhi.
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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

Okechukwu Eme. 2014. \u201cInternal Revenue Leakages Prevention and Control in the Local Government System\u201d. Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 14 (GJMBR Volume 14 Issue A4): .

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GJMBR Volume 14 Issue A4
Pg. 49- 55
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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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June 6, 2014

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English

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The essence of fund control, cash flow management and fraud detection is to avoid wrong payment, improper and use of funds in the management of local government money. Funds Control Techniques are the products of statute (Acts, Decrees, Edict and Bye-Laws) and Regulations. They may be financial or administrative. The State funds are largely governed by the Public. Administration Law and Financial Instructions issued from time to time through circulars. This paper argues that Local Government Fund Control is largely governed by the provisions of Financial Memoranda. All issues of inadequate fund in the local government revolve around this particular internal revenue leakage and pose very serious threat to the entire existence of local government. This calls for urgent attention to eradicate this unfortunate phenomenon in our body polity. We have strong conviction if all the suggestions we offered in this paper are strictly adhered to the issue of internal revenue leakage will disappear to a vanishing point. It is

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Internal Revenue Leakages Prevention and Control in the Local Government System

Prof. N. Elekwa
Prof. N. Elekwa
Eme Okechukwu
Eme Okechukwu

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