Revenue and Expenditure on the Income of Local Government Civil Servants 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 Two-Year Moving Average analysis modelling to analyse trends, identify patterns, and generate forecasts. The findings revealed a consistent upward trend in revenue, expenditure, and civil servants' income across the study period. Revenue grew from N307.2 million in 2015 to N399.6 million in 2024, while expenditure increased from N248.8 million to N390.3 million during the same period. Civil servants' income also rose from N252.7 million to N341.0 million. The study recommends that the Central Zone local governments should diversify their revenue base, strengthen internally generated revenue mechanisms, and implement transparent, performance-based expenditure management frameworks. Policymakers should ensure that civil servants' incomes are structured to remain proportional to revenue performance, while guarding against expenditure overruns that could threaten fiscal stability.
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