Civil Servants' Income, Revenue, and Expenditure Patterns in the Central Zone of Taraba State, Nigeria
Abstract
This study examined the impact of revenue and expenditure on the income of local government civil servants in the Central Zone of Taraba State, Nigeria, covering the period from 2015 to 2024. Data on revenue, expenditure, and civil servants' income were obtained from the finance departments of the five local government areas constituting the Central Zone, namely: Bali, Gashaka, Gassol, Kurmi, and Sardauna. The study adopted an ex-post facto research design and employed a combination of statistical techniques including Least Squares Linear Regression modelling to analyse trends, identify patterns, and generate forecasts. The findings revealed that at every point during the study period, government revenue consistently exceeded both expenditure and civil servants' income, suggesting fiscal sustainability in the short run. However, the narrowing gap between revenue and expenditure by 2024 raises concerns about long-term fiscal health. The study recommends that local government finance departments in the Central Zone should adopt public financial management best practices, including timely publication of budget estimates and financial statements, independent auditing of accounts, and community participation in budget planning. Enhanced transparency will improve revenue compliance, reduce leakages, and build public trust.
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