REVENUE GENERATION CAPACITY, INTER-GOVERNMENTAL RELATIONS, AND QUALITY SERVICE DELIVERY AMONG LOCAL GOVERNMENTS IN KWARA STATE

Authors

  • Abdulraheem O. Kadir Department of Accounting and Finance Faculty of Management and Social Sciences Kwara State University, Malete, Nigeria
  • Abdullahi Ajao Department of Accounting and Finance Faculty of Management and Social Sciences Kwara State University, Malete, Nigeria

DOI:

https://doi.org/10.57233/gujaf.v7i1.13

Keywords:

Statutory Allocation, internally generated revenue, intergovernmental relations, quality service delivery

Abstract

The persistent inefficiency in grassroots service delivery in Kwara State has been linked to weak internally generated revenue mechanisms, overdependence on statutory allocations, and ineffective intergovernmental fiscal arrangements that undermine the autonomy and performance of local government councils. Thus, this study investigates the impact of internally generated income, statutory allocation, and intergovernmental relations on the quality service delivery at the local government level in Kwara State. Banking on the development and Fiscal Federalism theories, the study’s philosophy is based on positivism approach and the research design was cross-sectional survey. Structured questionnaires were used to collect primary data to 320 respondents who were chosen in sixteen local government areas using stratified random sampling method in Kwara State. Descriptive statistics and multiple regression analysis were used to analyse the data collected and the results found that internal generated revenue, statutory allocation and intergovernmental relations have positive and significant impacts on quality service delivery. This implies that financially stable and well-coordinated local governments are better positioned to respond to community needs and promote grassroots development through quality service delivery. The findings also indicated that financial ability and coordination of institutions together explain the differences in service delivery results, and the model explains a significant percentage of the variance. The study concludes that an optimal mix of enhanced revenue-generating capability and enhanced intergovernmental cooperation are the key elements of successful service delivery at the grassroots. It is therefore recommended that the implementation of the modern systems of revenue collection, greater openness in the management of statutory funds, and the institutionalisation of coordinated intergovernmental structures towards better service delivery outcomes.

Author Biographies

Abdulraheem O. Kadir , Department of Accounting and Finance Faculty of Management and Social Sciences Kwara State University, Malete, Nigeria

Department of Accounting and Finance

Faculty of Management and Social Sciences

Kwara State University, Malete, Nigeria

Abdullahi Ajao, Department of Accounting and Finance Faculty of Management and Social Sciences Kwara State University, Malete, Nigeria

Department of Accounting and Finance

Faculty of Management and Social Sciences

Kwara State University, Malete, Nigeria

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Published

2026-04-30

How to Cite

O. Kadir , A. ., & Ajao, A. . (2026). REVENUE GENERATION CAPACITY, INTER-GOVERNMENTAL RELATIONS, AND QUALITY SERVICE DELIVERY AMONG LOCAL GOVERNMENTS IN KWARA STATE. Gusau Journal of Accounting and Finance, 7(1), 192-206. https://doi.org/10.57233/gujaf.v7i1.13