Title page                                                                            
Approval page                                                                     
Table of contents                                                                 
1.1            Background of the study                                                        
1.2            The statement of the Problem                                       
1.3            Purpose of the study                                                     
1.4            Scope of the study                                                                 
1.5            The limitation of the study                                          
1.6            Definition of Related Terms                                          
1.7            Organization/plan of the study                                             
1.8            Significance of the study                                                     
REVIEW OF RELATED LITERATURE                               
2.1            Introduction                                                                  
2.2            Impact of revenue to local government                         
2.3            Power and functions of local government                    
2.4            Roles of local government staff (personnel)                          
2.5            The finance administration of Ondo West
local government                                                          
2.6            Functions of local government revenue in Nigeria                
2.7            Problems facing local government system
and finance administration                                           
2.8            Solution to the problems of finance administration              
RESEARCH METHODOLOGY                                            
3.1            The instruments                                                            
3.2            Sample and sampling design                                        
3.3            Procedure for data collection                                        
3.4            Data analysis procedure                                                         
RESULT AND FINDING                                                     
4.1     Control and Management of local government finances         
4.2     Sources of local government finances in Ondo West
          Local government                                                                   
4.3            Problems of Management of Ondo west local
government finance                                                       
5.1            Conclusion                                                                    
5.2            Recommendation                                                          
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1.1            Background of the study
The creation of local government as the third tier of government was established by an act of parliament to provide essential services to the grass root.  The federal government of Nigeria has a total of seven hundred and seventy – four local government arrears in which Ondo West local government is one of the eighteen local government in Ondo State.
The British colonial administration of lord luggard in 1914 used the native administration through the existing native institutions of administer the people at local level.  The aim was to bring the government closer to the people by providing basic essential services and to generate more funds.
Thus, more policy of concentrating power at the center through the limitary system of administration.  Therefore, for effective penetration therefore designed to have mechanism for achieving the objectives by establishing the third tier of government known as the local government.
The present Ondo West local government area was created out of the defunct Ondo local government area on the 27th August 1990. the local government area has it headquarter at Funbi fagun secretariat.  Ondo West local government similarly share boundaries with life south local government Osun State while she also share boundaries with Bolorunduro local government in the East of Ondo State.
The local government was divided into eleven wards such as Oka ward, Sabo ward, Odojomu ward, Town – hall ward, Oreretu ward, New town ward, Eso ward, Yaba ward, Ajilo ward, Odotu ward and Agbogbo – oke ward.
The predominant occupation of the people is family they produced crops such as yam, cassava, maize corns, cocoa and other cereal crops.
Administratively, Ondo West local government is divided into four district councils for easy and effective administration.
Basically, the inhabitants of the area are Yoruba, more so, their other subordinate tribe surrounding them, such as the Ibo, Hausas, Idomas, Fulanis and 9 host of others who come for their business purpose.
The prominent religions of the area are Christianity and Islam.  Furthermore, Ondo West local government has about four industries which are located at different strategic places.  They includes:
§     Lipakala farm Ltd at pakala
§     Palm oil industries at Epe Ondo road
§     Stamark Nigeria limited they produce Cadbury, Bournvita food drink.
1.2            The Statement of the Problem
The study was out to find answer to the following research questions.
§     To know the major sources of revenue to local government administration and finance in Nigeria.
§     To find out the function of local government
§     What are the roles of local government personnel (staff) in Nigeria.
1.3            Purpose of the study
The purpose of the study is to examine the local government system and finance administration in Nigeria with reference to Ondo west local government area of Ondo State a case study.  The research also went to ascertain the prominent role expected of a local government area in Nigeria.  The source of local government revenue also power and function of local government and as well as problem facing the local government in Nigeria.
1.4            Scope of the study
The scope of this study cover about Eleven wards in Ondo West local Government Area of Ondo State.  The eleven wards are: Oka ward, Sabo ward, Odojomu ward, Town – hall ward, Oreretu ward, New town ward, Eso ward, Yaba ward, Ajilo ward, Odotu ward and Agbogbo – oke ward.
All these ward are under Ondo West local Government Area of Ondo State.
1.5            Limitation of the Study
Due to some restrictions, such as financial and time limit the researcher could not extend the study to other local government in Ondo State in general.
And respondent felt reluctant in answering some of the questions asked from them.  These are the problems been encountered in caring out this research.
1.6            Definition of Related Terms
For the purpose of this research, the definitions are only aimed at helping the reader to follow the writer’s trait of thought.
Local government: This is a government at a local level established by law to perform specific functions with in deferring area of it’s jurisdiction.
Administration: Is the manner and method of directing and controlling group of workers in an establishment.
Revenue: Is the means or method of getting income or money into the purse of an establishment or company.
Social Service: They are essential their living conditions.
Head of Department: They are designated officers by higher rank to oversee their respective departments.
District Headquarter: Is a collection of towns within a local government to serve the villager or citizens not closer to the local government headquarter.
1.7            Organization/Plan of the study
The organization of the study is to cover the five chapters namely:
          Chapter one deals mainly with the introductory aspect of the research project.
Chapter two as the main body of 9 research work covers the review of related literatures.
Chapter three deals with the technique, the uses of administration of instruments and method of data collection.
Chapter four is analysis of various result and finally chapter five which spells out various discussion, conclusion and recommendation made.
1.8            Significance of the study
This research work is out in order to understand what local government system means.  It will also lead to how it can be financed an controlled.
Also, how the local communities benefit from local government system.  It roles and functions in the community.
Finally the work is carry out to investigate on problems facing local government system and the necessary solution to the problem.


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