ABSTRACT
Local government in Nigeria is the third tier of government. It supposes to communicate directly with the people through their representatives, it is through an effective local government system that is obligations and duties to the people will be idealized.
The concept of the new system of local government with its objective is aimed at standardizing and stabilizing the function and financial resources at the local government level.
The basic problems of the local government of the local government are revenue mobilization and its effective utilization especially now that they appear to be no comprehensive quite to the sources and uses of revenue in the local government.
The project intended to project rays on those source of finance available to the local government and effective means of harnessing resources, it also attempted to proffer advice on the optimum utilization of these resources.
Students, researchers and administrators of local governments will find in this project vital information that could pass out for a solution to impending problem.
