@incollection{, 854B567DB887A42DC243232ED3B00C39 , author={{EmeOkechukwu} and {University of Nigeria}}, journal={{Global Journal of Management and Business Research}}, journal={{GJMBR}}2249-45880975-585310.34257/GJMBR, address={Cambridge, United States}, publisher={Global Journals Organisation}1444955 } @book{b0, , title={{Financial Management of Local Government in Nigeria, Abuja: State and Local Government Affairs Office}} , author={{ OAborisade }} , year={1997} , note={The Presidency} } @incollection{b1, , title={{Paper Presented at a National Workshop on Quality Management and Service improvement at the Local Government level held at Presidential Hotel}} , author={{ BAAmujiri }} , journal={{P.H. Rivers, Wednesday}} , year={1998. September} , note={Project Management at Local Government Level Current Issues and Trends} } @book{b2, , title={{Fund Control Techniques in State/Local Government" A Paper Presented at a Department of Local Government Studies the Administrative Staff College of Nigeria (ASCON) between}} , author={{ MK GAshiru }} , year={1998. 15th November-17th November} } @book{b3, , title={{Public Policy Analysis, Concepts and Applications}} , author={{ JAEgonmwan }} , year={1984} , publisher={S.M.O. Aka and Brothers Press} , address={Benin City} } @book{b4, , title={{Industrial and General Administration}} , author={{ HFayol }} , year={1916} , publisher={Dunod} , address={Paris} } @book{b5, , title={{Concepts and Practices in Local Government Finance}} , author={{ LLMoak } and { AMHill-House }} , year={1975} , publisher={North Michigan Avenue} , address={Chicago} } @incollection{b6, , title={{Local Government Financing: Options for Maximizing the Internally Generated Revenue}} , author={{ BCNwankwo }} , booktitle={{Paper presented at a National Workshop on Quality Management and Services Improvement at the Local government Level held at Presidential Hotel P.H. Day Wednesday 16-Friday 18th Sept}} , year={1998} } @book{b7, , title={{Hand Book on Local Government in Nigeria}} , author={{ AE COgunna }} , year={1995} , publisher={Versatile Publishers} , address={Owerri} } @book{b8, , title={{Planning and Budgeting at the Local Government in Nigeria}} , author={{ FCOkoli }} , year={1998} } @book{b9, , title={{Accounting for Revenue in the Nigerian Local ational Seminary/Workshop on Internal Revenue Generation; Strategies problems and prospects Organized by First Data Search Ltd}} , author={{ AOOnyishi }} , year={1998} , address={Awka} } @book{b10, , author={{ MPSharma } and { BLSadana }} , title={{Public Administration in Theory and Practice}} New Delhi, Kitab Mahal Agencies , year={2006} } @book{b11, , author={{ KOshisami }} , title={{Government Accounting and Financial Control}} Ibadan , publisher={Spectrum Books Ltd} , year={1992} } @book{b12, , author={{ WWPyle } and { JAWhite } and { KDLarson }} , title={{Fundamental Accounting Principles}} , editor={ DRichard Irwin } Ontario , year={1978} }