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This research study is based on the problems and prospects of local government finance in Nigeria; it is a comparatively study of North and South Local Government of State.  The study is divided into give chapters, each focusing on particular aspect of the subject.

Chapter one covers the general introduction to the subject.  Statement of problems, statement of objectives, test of hypothesis, significance of study, limitation and scope of the study, and finally the definition of operational terms used in this study.

In the second chapter, relevant literature on the subject are reviewed.  The review covers areas like: functions of local government, statutory basis of local government finance, local government expenditure patter and management and control of local government finance.

Chapter three deals with the research methodology used by the researcher for the study.

In chapter four, it concerns itself with the analysis and presentation of relevant data collected for the .

Finally, in chapter five, it deals with summary of findings, recommendations and conclusions.

Here, the researcher explores the various problems of local government finance and made suggestions with respect to ways improving the existing revenue sources and brings to light potential sources of revenue available to the local governments. 

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