Internal Revenue Leakages Prevention and Control in the Local Government System

Eme Okechukwu

Internal Revenue Leakages Prevention and Control in the Local Government System

Eme Okechukwu * §

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University of Nigeria

Internal Revenue Leakages Prevention and Control in the Local Government System

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Abstract

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

References

12 Cites in Article

Reference Format

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Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

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Not applicable for this article.

How to Cite This Article

Eme Okechukwu. 2014. "Internal Revenue Leakages Prevention and Control in the Local Government System". 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

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Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

Keywords

ac corruption financial malpractices financial memoranda fraud fund control funds control techniques internal revenue leakage local government

Classification

GJMBR-A Classification JEL Code: H83

Submission ReceivedDecember 15, 2013
Peer Review Double Blind
Handling Editor
Accepted January 1, 2014
Published January 15, 2014

Version of record

v1.2

Issue date

June 6, 2014

Language

English

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Article Matrices

Total Score: 149

Country: Nigeria

Subject: Global Journal of Management and Business Research

Authors: Prof. N. Elekwa, Eme Okechukwu (PhD/Dr. count: 0)

View Count (all-time): 335

Total Views (Real + Logic): 1968

Total Downloads (simulated): 140

Publish Date: 2014 01, Wed

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Total Views: 2K

Total Downloads: 140

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