Design and Implementation of Data Base Management Model for Internal Revenue Generation
Chapter One
PURPOSE OF THE STUDY
- Any application model like this is being motivated by some reasons. Hence, this application model for Local Government internally generated revenue is not an exception. Some of the purposes of this study are:
- To ensure accuracy of final result of internally generated information within the Local Government.
- To prevent the internally generated revenue information within the Local Government from destruction (damage) in case of fire accident.
- There is a need to embrace technology in our Local Government to reduce the level of paper work within the Local Government.
- The knowledge of the techniques of developing a data base management model for internally generated revenue for a Local Government is an Exceptional purpose of this study.
CHAPTER TWO
REVIEW OF THE STUDY
Prior to 1976, Nigeria operated multiple Local Government Councils based on the British, French and American Model. The North experimented a system of Local Government known as the Northern Authorities which consist of a chief with a council called either “Chief and Council or “Chief –in-Council” (Anyaele 1994). This system was also known as Lugardian Native Authority System. The Native Authority System was preserved and restored the Authority of the Traditional rulers which made it easy to maintain Law and order in the Region. The sizes of the Native Authorities in Northern Region were large and that made them difficult to be administered from a particular centre.
The multiple nature of Local Government Council was more manifested in the Southern Nigeria. There where as many as five difficult kinds of Local Government Councils in each of the Southern Region of Nigeria (Eyiyere 2001). These Local Government Council included Local Councils, All Purpose District Councils, Divisional Councils and City Councils. These Local Government Councils where made subordinate to each other and the instrument that created them specified their functions and powers and the area of Jurisdiction. The structure of this Southern Nigeria Local
Government Councils was fashioned in a way that the territory of Lagos was One-tier-System; Eastern Region had two-tier-System, while Western and Mid-Western Region had three-tier-System.
LOCAL GOVERNMENT ADMINISTRATION IN NIGERIA SINCE 1976
In the National Guidelines for Local Government reform published in August 1976 by the Obasanjo administration aimed mainly at unifying the multiple system of Local Government in Nigeria as a strong third-tier of Government in Practical term, correct the problems controlling those Councils .A lot of changes were carried out in the system of Local Government in Nigeria. Mean while the Local Government in Nigeria was established for the purpose of rendering services and supplying amenities to the people in both Rural and urban areas according to the document establishing the Local Government reform in 1976. Federal Government cannot perform all the activities of the rural area by themselves but these can only be done by the people elected in that area. However, this does not prevent the Federal Government from implementing their roles or providing the social amenities such as construction of Roads for her people, provision of pipe borne water, provision of electric power supply, provision of good and equipped hospitals, provision of good education for youths, provision of Stadiums and Museums e.t.c. All these social amenities are made available from the revenue generated from the people.
Moreover, a lot has been written and said on finance of Local Government in Nigeria; most of the contributors identify finance as the major problem hindering the efficient performance of the function of Local Government in Nigeria thereby resulting to poor service delivery to her people within their administered Region (Adedoji, 2006). In fact, the so called independent sources of revenue to the Local Government in Nigeria are not really independent because they require Government authorization before they can be collected. No Local Government Authority can increase the rate of Local tax (Community tax) without a legal approval. Independently, there must be a Legal provision of Local fee and all these are approved by Government before inclusion in the estimate. Whereas the following responsibilities are assigned to the Local Government in Nigeria, The economic planning and development provision of health services, land use control and regulation of advertisement even within her region, control of small business market, control of disposal of refuse within the region registration of birth and the death registration, marriage registration, primary, adult vocational Education, development of Agricultural and Natural Resources (Olaoye, 2008.).With all the above explanation, the sum total of function of Local Government is to bring the Government nearer to the people within a defined area.
SOURCES OF LOCAL GOVERNMENT REVENUE
The Local Government Authorities in order to be in a better position to perform their many essential function raise the required large sum of money used in carrying out such crucial functions from the following sources.
FEDERAL GOVERNMENT GRANTS: The major source of Local Government Funds is Grants from Federal Government. These Grants may be General or Block and specific Grants. Local Governments in Nigeria are by law entitled to ten percent of Federal derived revenue. While the General or Block Grant falls under the ten percent share of federally derived Revenue which Local Government can spend in their discretion, specific Grant must be used for particular purpose.
CHAPTER THREE
RESEARCH METHOLOGY
DESIGN OF THE SYSTEM
This section provides a description of the procedure or method used in the design of the system which involves the system algorithm and the programming language used in the system implementation.
ALGORITHM
This involves the complete sequence of task that is required to solve the problem already defined. It is most often good for this set of instruction to be mathematically based. The Algorithm is divided into pseudo code and flow chart. This Algorithm is written as pseudo code because it makes both programmers and non-programmers to be able to easily understand the techniques in building this system.
STEP 1: Supply the year.
STEP 2: Supply all other fields in the menu.
STEP 3: Is all fields supplied.
STEP 4: If yes go to step 6.
STEP 5: Supply all the fields and go to step 3.
STEP 6: Submit the information to the data base.
The above steps of Algorithms are applicable for all the menu of the application to achieve its aim.
POPULATION OF STUDY
The information of this study where collected from Akoko-Edo Local Government Igarra Edo State. The information covers all the areas at which the Local Government internally generates their revenue. But for the purpose of clarity and non-repetition of tasks
some of the areas are not used in the study. However, some of the areas used for this course of study are the areas of Taxes, Economics Rates, social rates, License Fees e.t.c. This is to say that the information pertinent to this area where considered during the study.
CHAPTER FOUR
SYSTEM IMPLEMENTATION
ANALYSIS OF THE PROPOSED SYSTEM
System development refers to all aspects in the process of a particular system from identifying the problem to be exploited to the evaluation and possible refinement of the chosen solution. It is also a set of structural activities that create a new system or modify an existing system.
System analysis requires the system developers to attempt to understand the existing system, how it evolved into the present system, and what future requirement may be demanded of it. In other to build a better system, this process of analysis includes finding out how System works and what users is required of a new system.
Having investigated the manual system of generating revenue in the Local Government in Nigeria in general and Akoko-Edo Local Government Area in particular and based on the identified problems, an alternative and better approach to these process is appropriate.
CHAPTER FIVE
CONCLUSION RECOMMENDATION
CONCUSION
This project work has presented a platform for the particular design and development of a data base model for internally generated revenue of Akoko-Edo Local Government Area Igarra, Edo State. This data base model designed will offer more advantages compared to the manual way of handling the internally generated revenue information of the Local Government Area.
This model was design and implemented using C# programming language compiler (visual studio), SQL server (2005 version) and some web technologies to achieve its aim.
If this model is truly implemented and adopted fully by Akoko-Edo Local Government Area Igarra, Edo State, will go along way helping in the management of the revenue information of the local government.
RECOMMENDATIONS
Based on the research findings, the following recommendation is put forward by the researcher.
The software in this project work is designed to cater for the internally generated revenue information of Akoko-Edo Local Government Council. Other Councils in the Nation can as well adopt its usage since it is a prototype model. Its function can as well be customized to suit their Local Government.
- Also, the website designed is not hosted due to time and cost constraints. I want to recommend that a future research work in this direction can take this work to greater heights by hosting or publishing the site.
iii. The website also caters for just some aspects of the revenue generation information. This is to avoid non-repetition of task in the project; further work can also improve on the software to cater for other aspect of revenue generation.
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