Local government in Nigeria has been changed by the constitution of the responsibility or grassroots development and such recognized as the third time of government. There has been a number of national conference and seminars in local government in various parts of the country. All these, one effective system of local government in Nigeria, this study is mortised by the derive to ascertain the reason why in spite  of series of seminars and conference on local government administration especially on financial management in efficiency and Mis-management of resources are still rapid and uncontrollable in local government.

The introduction of 1976 local government reform in Nigeria made more specific duties of government which has contributed in no small measure towards making people feel more of the need for a strong government at the level more result oriented.

       Unfortunately the local government has not been able to achieve most of its adequate financial resources which has been a major problem leading to instability and inefficiency as many local government are incapable of government in their different localities with the introduction of the 1976 reform position of local government system because the system made it possible for the local government to raceme most of their revenue from the federal state government. But the dependency on the statement for therefore it revenue have some notable disadvantages grants from centre. This could affect the cordiality of their service.  In addition of grants from the central government also receive revenue t6hrough internal sources like fees and fines local licenses, rates on local government property interest and dividends retirement and miscellaneous income (slaughter fact etc.). Most often this revenue are not effectively collected and misappropriated out mostly be members of staff responsible for collecting it.

Aboh Mbaise local government is one of the oldest local governments in Imo State. It was created in 1981.

Geographically, Aboh Mbaise has a boundary with delta state in the North; it is bounded by rivers state.

At local government bounding in the North. It has bounding with Aguata local government at the east. It has boundary with Ihelas local government.

Aboh Mbaise local government is divided into three zones namely Enyiato local government, Ngwu local government, and okewuwu local government.

In the light of this therefore research as has been done in three states the financial management in order to final solution in solving them. In an attempt to do this we started with chapter one the introduction, background of the study, statement of the problem, objective of the study, scope of the study, chapter two deals with review of the related literature.

Chapter three deals with the design and methodology. These are subdivided in to areas of the study. Population of the study, sampling procedure. Techniques used instrument, method of data collection and method of data analysis.

Chapter four deals with presentation of and analysis with focus on testing of hypothesis and summary of the result.

Chapter five deals on discussion, recommendation and conclusion of the research implication of the research finding and suggestion for further research.


The research is concerned with the problem of financial management in Imo State (a case study of Aboh Mbaise LGA) with the local government reform of 1976, local government become recognized as the throatier of government rested with the statutory power to discharge the duties and responsibilities of a government in order to achieve set objective and an efficient accounting system. It will be very difficult for local government management to keep close control of financial transaction, policy formulation mobilization and expending their resources. But things still differ in Nigeria local government because there have been complaints of inefficiency and Mis-management of local government revenue and as a case of Aboh Mbaise local government their case is not different. For example:

1. The council could not execute the proposed project of reconstruction regarding the major road that lead to Aboh to Ahiara and Chokonaeze to Mubutu.

2. They could not develop a good project like schools in Aboh Mbaise.

3. The council Mis-manage our funds while we don’t have electricity in our local government and pipe born water in Aboh Mbaise.


Aboh Mbaise local government has so many financial obligation or function to reform. The research paper is carried out:

1. To find out how the generated revenue is controlled

2. To find out how what brings out the management of Aboh Mbaise local government revenue.

3. In finding out the financial management are being handling


1)How the generated revenue is being controlling by the Aboh Mbaise local government?

2)What brings out the Mis-management of Aboh Mbaise local government revenue?

3)How can the financial management of order are being handling by the top people in the local government.


First the research is timely because not such studies have been conducted in the local government because the administration could not embark on development project but came to the chairmanship position for their personal again. It will help the republic chairman and other coming after him on how best to manage the present financial crises that militate against the development of Aboh Mbaise. Despite series of reforms and other attempts made by the federal and various state local governments the problem of financial administration and management exist.


The study covers only Aboh Mbaise local government area since allocation differs a very from local government to local government which depends in the formula for the allocation especially primary pupils enrollment lend mass central. It should be pertinent to role that there is general application of rules and regulation on the local government in Nigeria which they must strictly to. By this therefore what is applied in one local government is applied to the other because of their uniformity.


Certain constraints are envisaged in the course of this project work:

1. Time was not enough to get material for the project work.

2. This is lack of statistical data to cover the needed areas

3. There is lack of finance to carry on the debt research work.


Is allowing for better understanding of the research. It is considered necessary that some of the term used in the work be defined:

Financial:  In the economic sense is defined as economic decision capable of enhancing social welfare or a resources allocation income distribution and stability aspect. It can also be defined as economic behavior of government into the facts, techniques principles theories rules directing and policies shaping and governing the use of financial resources of government.

Management: It can be defined as a mechanism where by the nature and structure of existing finance can be managed and analyzed to follow existing government policies as directed in the budget. Management includes when the allocation has been shared to various local government the strategies will be how to control the allocation and internal generated revenue to ensure efficiency management of fund.

Statutory allocation: A fund established by the federal government for pulling of extra –budgetary revenue of unexpected home especially from oil exporters. It is also provided sources of fund for emergency purpose.

Tax: Compulsory payment by individuals corporate organization and partnership into the pursue of government for running of its activities.  project topics   final year project topics and research materials 

Tax avoidance: A legitimate way of not paying tax by engaging in non-taxable activities.

Tax evasion: An illegal way of not paying tax, one is liable to pay to government. It is a criminal offence.

Per capital income: A method of assessing the standard of living in any country. It involves determining potential income per person in an economy.

Multinationals: Large firms in Nigeria that are of the numerous subsidiaries of the parent companies abroad.

Foreign policy: Articulated course of section that defines Nigerians relationship with other country’s and its stand and attitude towards certain international issues.

Budget: An economic tool used by government to estimate its expected revenue and project expenditure over a period of time usually or yearly.

Marginal propensity of investment: That degree of increases in investment due to increase in income.

Inflation rate: The rate or speed at which the general price level are increasing.

Marginal propensity to consume: That degree of increase in consumption level as a result of increase income.

Debt conversion programme: A system initiated by the federal government through the central bank in which the country’s external debts are sold through auction to interested parties.

National rolling plan: A fiscal policy adopted by government especially during 1989- 2000 year which aimed at achieving real economics growth and macro economics , stability in order to fight the problems of unemployment and poverty in the society.




Researchwap.com is an online repository for free project topics and research materials, articles and custom writing of research works. We’re an online resource centre that provides a vast database for students to access numerous research project topics and materials. Researchwap.com guides and assist Postgraduate, Undergraduate and Final Year Students with well researched and quality project topics, topic ideas, research guides and project materials. We’re reliable and trustworthy, and we really understand what is called “time factor”, that is why we’ve simplified the process so that students can get their research projects ready on time. Our platform provides more educational services, such as hiring a writer, research analysis, and software for computer science research and we also seriously adhere to a timely delivery.


Please feel free to carefully review some written and captured responses from our satisfied clients.

  • "Exceptionally outstanding. Highly recommend for all who wish to have effective and excellent project defence. Easily Accessable, Affordable, Effective and effective."

    Debby Henry George, Massachusetts Institute of Technology (MIT), Cambridge, USA.
  • "I saw this website on facebook page and I did not even bother since I was in a hurry to complete my project. But I am totally amazed that when I visited the website and saw the topic I was looking for and I decided to give a try and now I have received it within an hour after ordering the material. Am grateful guys!"

    Hilary Yusuf, United States International University Africa, Nairobi, Kenya.
  • "Researchwap.com is a website I recommend to all student and researchers within and outside the country. The web owners are doing great job and I appreciate them for that. Once again, thank you very much "researchwap.com" and God bless you and your business! ."

    Debby Henry George, Massachusetts Institute of Technology (MIT), Cambridge, USA.
  • "I love what you guys are doing, your material guided me well through my research. Thank you for helping me achieve academic success."

    Sampson, University of Nigeria, Nsukka.
  • "researchwap.com is God-sent! I got good grades in my seminar and project with the help of your service, thank you soooooo much."

    Cynthia, Akwa Ibom State University .
  • "Great User Experience, Nice flows and Superb functionalities.The app is indeed a great tech innovation for greasing the wheels of final year, research and other pedagogical related project works. A trial would definitely convince you."

    Lamilare Valentine, Kwame Nkrumah University, Kumasi, Ghana.
  • "Sorry, it was in my spam folder all along, I should have looked it up properly first. Please keep up the good work, your team is quite commited. Am grateful...I will certainly refer my friends too."

    Elizabeth, Obafemi Awolowo University
  • "Am happy the defense went well, thanks to your articles. I may not be able to express how grateful I am for all your assistance, but on my honour, I owe you guys a good number of referrals. Thank you once again."

    Ali Olanrewaju, Lagos State University.
  • "My Dear Researchwap, initially I never believed one can actually do honest business transactions with Nigerians online until i stumbled into your website. You have broken a new legacy of record as far as am concerned. Keep up the good work!"

    Willie Ekereobong, University of Port Harcourt.
  • "WOW, SO IT'S TRUE??!! I can't believe I got this quality work for just 3k...I thought it was scam ooo. I wouldn't mind if it goes for over 5k, its worth it. Thank you!"

    Theressa, Igbinedion University.
  • "I did not see my project topic on your website so I decided to call your customer care number, the attention I got was epic! I got help from the beginning to the end of my project in just 3 days, they even taught me how to defend my project and I got a 'B' at the end. Thank you so much researchwap.com, infact, I owe my graduating well today to you guys...."

    Joseph, Abia state Polytechnic.
  • "My friend told me about ResearchWap website, I doubted her until I saw her receive her full project in less than 15 miniutes, I tried mine too and got it same, right now, am telling everyone in my school about researchwap.com, no one has to suffer any more writing their project. Thank you for making life easy for me and my fellow students... Keep up the good work"

    Christiana, Landmark University .
  • "I wish I knew you guys when I wrote my first degree project, it took so much time and effort then. Now, with just a click of a button, I got my complete project in less than 15 minutes. You guys are too amazing!."

    Musa, Federal University of Technology Minna
  • "I was scared at first when I saw your website but I decided to risk my last 3k and surprisingly I got my complete project in my email box instantly. This is so nice!!!."

    Ali Obafemi, Ibrahim Badamasi Babangida University, Niger State.
  • To contribute to our success story, send us a feedback or please kindly call 2348037664978.
    Then your comment and contact will be published here also with your consent.

    Thank you for choosing researchwap.com.