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ABSTRACT

Good system of revenue collection method in most government agencies and establishment has over the year help federal state and local government in achieving optimum internally generated revenue for both recurrent and capital development. Both federal and state government in order to have good system of revenue collection method set-up revenue commission and boards during military regime it was investigation commission and recovery of government funds and properties every successive government regime would want to look into it revenue generation with emphasis on system of revenue collection. Sequel   to the growing economic activities and their attendant problems the budget speeches for state government. Government boards commission and agencies to diversify their revenue sourcing. Hence new revenue sources were identifying in hospitals such as introducing new product in the catering department contractors’ fees suppliers non refundable fees whole old revenue sources was increased to meet up with the economic trend. the hospitals hope to collect millions of naira annually from patients. This study therefore was an attempt to find out how far the university of Nigeria teaching hospital Enugu. Method of revenue collection advanced the objectives of the hospital the study answers to question on the method of collection.  Questions were also raised to find out what has been the barriers in attending the optimum revenue collection the survey which was conducted in university of Nigeria teaching hospital where 150 questionnaires were administered to revenue clerks and accounting office in the hospitals.  The questionnaires collected information in personal data motivational devices method of revenue collection. Most of the information was elicited through the use of structured questions while some supplementary information was obtained through interviews. It was found that revenue collection has been very high. It was equally found form the analysis that very many revenue clerks do not have accounting experience.  There is no training provision to increase their efficiency. Also, the revenue clerks were not enough to meet up with the shifting arrangement in the hospital based on the findings the following recommendation were made amongst others.

CHAPTER ONE

1.0     INTRODUCTION

There is no doubt that Nigeria is blessed with abundant human materials resources but the problem with the country is that government since its independence in 1960 some refused to utilize these resources to its benefit. The abundance human and materials resources of the country was mismanaged and the country was into foreign debts.  Since 1984 emphasis has shifted form external borrowing to local or internal sourcing of the country’s revenue for both capital and recurrent expenditure of the government according to Abubakar 1984 the above necessities by the effect of federal government economic measures especially the imposition of ceiling on the guarantee backing.  It could give in respect of state generated external revenue and borrowing.

Achebe (1985) maintained that the dwindling receipt form federal account owing to sharp drop in the price of crude oil fall in total earning form about 141 billion in 1980 and to lower figures.This swindling export earnings and foreign exchange disbursement on imports escalated.

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