ABSTRACT
This study focused on critical analysis of local government revenue generation and management in Kwara State.

Samples are drawn from the staff of revenue department in Ilorin South Local Government. In this area, variable measured through the administered questionnaire was computed.

Using percentage to show the pattern at responses obtained.

It was revealed that fund are generated from various sources and used a different things these source and application of fund and revenue generation in Ilorin South Local Government specifically show that the local government generate a lot of fund and revenue from internal sources and spent most of it on the management setup.

Based on this conclusion drawn, it was recommended that since the major problem facing local government is inadequate of fund souring.

The federal government assistance should be more sought to increase the grant to the local government for them to boadle to embark more capital project this serving as another source of revenue to the government.

CHAPTER ONE
INTRODUCTION

1.1 THE HISTORICAL BACKGROUND OF LOCAL GOVERNMENT IN NIGERIA
Local Government in Nigeria is the third tier of government in Nigeria.
The aim and objectives of local government are contained in the local government edits No.8 of 1976 of Kwara State of Nigeria gazette extraordinary “No 33” volume 10.
The edit empower the local government council among other thing to have control over local affairs as well as the staff and institutional and financial power; also to initiate and direct the provision of services to determined and implement project so as to complete the activities of the state and federal government area.
The responsibilities of local government include the provision of basic needs primary education for their communities and so on all these art leveled in them.

Apart from the above stated functions these are others that had been established already.
Function of Local Government
(1) It bring government reared to people
(2) Provision of social amenities like health centre, pipe born water, good motorable road.
(3) Provision of education facilities like classroom, textbooks, exercises book, chalk etc.
(4) Provision of Health facilities like Drugs vaccine e.t.c.
(5) Provision of loan to local investors e.g. farmer.
(6) Provision of Agriculture facilities like pesticide, insecticide, fertilizer e.t.c. for the farmer at subside rate.
(7) At independence in 1960, there was no single defined structure of local government for Nigeria. Each Regional Government through what was called instrument created an determined, the structure and function of its local government
Generally, these two basic types of local government by 1960 there was the guardian native authority system in northern Nigeria and an adapted of the British councilor system in southern Nigeria both types of local government Nigeria the only visible advantage of the system was what it preserve the authority the hither to large native authority. In the north were broken the authority in to smaller size for example in 1968.
The Kano emirate was broken into five management area. In the east central state the divisional management system was introduced in 1971 the American – model country manage was adopted in western state.
However, all these system did not yield satisfactory result, beside; it was far from Nationally Uniform. It was in 1976 that the military Government as part of its programmes of returning the country to civilian rule embarked on a restricting of the local government system. The result of the 1976 reform was the uniformity of local government system throughout Nigeria.
In August 1976, the reform was published as guideline for Government reform.
The guideline provides for the following:
(1) Structure
(2) Functions
(3) Responsibility of traditional council
(4) Site
(5) Finance

1.2 THE HISTORICAL BACKGROUND OF ILORIN SOUTH LOCAL GOVERNMENT
Ilorin South Local Government was created early 1997 during the military regime of “Late former dictator, General Sunni Abacha, it was as a result of creation of Ilorin South Local Government out of Ilorin West and East Local Government that made the total number of local government in Kwara State increased to 16.
The significance of creation of local government at Isin is nothing but improve way for new young therefore, the Geo-political arrangement remained as it is until early 1987, the headquarter is located at Fufu where Eyitayo Alao became the first chairperson.

1.3 PURPOSE OF THE STUDY
The purpose of the study is to focus on how Ilorin South Local Government generate it revenue and how these fun and revenue are been utilized and refocuses.
1.4 STATEMENT OF THE PROBLEM
(1) Is there any problem facing the local government on how revenue is being generated and managed in their jurisdiction.
(2) What are reason for low revenue generation in Ilorin South Local Government?
(3) Does political and judiciary intervention contributed to the problem of revenue management in local government?
(4) What are the economic effect of inadequate revenue generation and management?
(5) Is corruption officer among the revenue collectors resulted to a major cause of mismanagement of fund in Ilorin South Local Government?
(6) What are the methods of solving the problem of low revenue?

1.5 SIGNIFICANCE OF THE STUDY
The essence or important of this research work is to examine how revenue and fund is been generated internally in Ilorin South Local Government Area of Kwara State.