ABSTRACT

The study examined impact ofrevenue generation andfund management on local government performance in Nigeria in Bende Local Government Area, Abia Stale. The specifics objectives were to examined various source of local government revenue in Bende Local Government Area, Abia State, to determine the relationship between revenue generation and fund management in Bende Local Government Area, Abia State, to ascertainfactors affecting local government fund management in Bende Local Government Area, Abia State, to determine the effect offund management on the performance in Bende Local Government Area, Abia State . The study adopted survey and descriptive design and Random sampling technique were also adopted. Primary data sourcedfrom distribution of questionnaires to staffofBende Local Government Area., Abia State. A test-re-test was conducted to ensure validity and reliability ofthe data. The data were presented using 5 point Likert scale and analyzed using chi-square analytical tool. The empirical result shows that statutory allocation, Tax, Licensesfees, Health charges, social charges, food control charges, security levy, sanitation levy have positive and significant effect on the revenue of Bende Local Government Area, Abia State, there is positive and significant relationship between revenue generation and fund management in the local Government area, corruption, poor management, non-accounting profession and inexperience staff have negative and significant effect on fund management of the local government and that fund management have negative and significant effect on the performance of Bende Local Government Area, Abia State. It was recommended that Bende Local government area should put in place a proper internal control system to checkmate the proper management offund in the Local government and to reduce corruption to barest minimum.