An appraisal of revenue collection methods in government establishment.(a case study of unth enugu)

Thesis Abstract

Revenue collection method in most government establishment has over the years been the bane of the old Anambra State government in achieving optimum internally generated revenue for both recurrent and capital development.  This forced the government to dissolve most of her boards and commissions in 1981 as well as set Revenue Commission and of investigation and recovery of government funs and property in 1984.  Even this system were also upheld by present Military Government in the effort to increase the revenue base of the government.

Sequel tot he economic hardship affecting the budget speech emphasized that each sate government should diversify its revenue sourange.

Hence, new revenue source were identified such as introducing new products in the catering department, contractors fees, suppliers non-refundable fees, while old revenue sources was increased to meet up with the economic trend.  The hospital hopes to collect millions of naira annually from the collection of hospital fees and others from patients.

The survey area was University of Nigeria Teaching Hospital, where 150 questionnaires were administered to the revenue clerks and accounting officers in the hospital.  The questionnaire collected information in personal data, maturational devices method of revenue collection.

This study therefore was an attempt to find out how far the university of Nigeria Teaching Hospital, Enugu method of revenue collection achieved the objectives of the hospital.  The study sought answers to questions on the methods of collections.

Based on the findings, the following recommendations were made amongst others

1.                 Employment of enough qualitative accounting and revenue clerks

2.                 Improvement of the accounting system

3.                 Provision of security escort during lodgments

4.                 The system of supervisory checks and the role of the internal audit in issuing receipts should be continued.