REVENUE GENERATION AND UTILIZATION IN BORNO STATE, A CASE STUDY OF MAIDUGURI METROPOLITAN COUNCIL

ABSTRACT This study assesses revenue generation and utilization in Maiduguri Metropolitan Council, Borno State. Efficient revenue generation and proper utilization are essential for sustainable development and the effective delivery of public services at the local government level. The study aimed to identify the major sources of revenue, examine the challenges hindering revenue generation, and evaluate how collected revenues are utilized within the council. A descriptive research design was adopted, and both primary and secondary data were used. Primary data were obtained through questionnaires and interviews administered to staff of the finance and treasury departments, revenue officers, and selected community stakeholders, while secondary data were sourced from government reports, journals, and relevant documents. The data collected were analyzed using descriptive and inferential statistical methods. The findings revealed that inadequate record-keeping, poor revenue collection systems, corruption, weak administrative capacity, and over-dependence on statutory allocations from the federal government significantly hinder effective revenue generation. The study also found that poor budgeting, lack of transparency, and mismanagement of funds affect the efficient utilization of available resources. It concludes that improving revenue generation and utilization requires enhanced financial accountability, proper training of revenue staff, improved internal control systems, and diversification of revenue sources. The study recommends that the council should adopt modern revenue collection technologies, strengthen monitoring mechanisms, and ensure participatory budgeting to promote transparency and effective service delivery.