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.
LIST OF TABLES
1. DIAGRAM OF DAILY REVENUE CASH
BOOK
2. DISTRIBUTION ON EDUCATIONAL
QUALIFICATION
3. DISTRIBUTION OF SALARY GRADE
LEVEL
4. DISTRIBUTION ON DESIGNATION OR
RANK
5. DISTRIBUTION ON RISKINESS OF
CARRYING CACH
6. DISTRIBUTION ON THE MEDIUM OF
PAYMENT
7. DISTRIBUTION ON PAYMET INTO
THE BANK
8. DISTRIBUTION ON ACCOUNTING TO
THE MAIN CAHIER
9. DISTRIBUTION ON JOB
SATISFACTION
10.
DISTRIBUTION ON ACCOUNTING EXPERIENCE
11.
DISTRIBUTION ON TRAINING PROGRAMME AND FACILITIES
12.
DISTRIBUTION ON THE EFFECTIVENESS OF THE COLLECTION SYSTEM
13.
DISTRIBUTION ON SECURITY ESCORT
14.
DISTRIBUTION ON ACCOUNTING RECORDS
15.
DISTRIBUTION ON SUPERVISORY CHECKING
16.
DISTRIBUTION ON FINANCIAL MALPRACTIES
TABLE OF CONTENT
PAGE
Title page
i
Approval page ii
Dedication
iii
Acknowledgement
iv
Abstract
v
List of tables
Table of contents
CHAPTER ONE: INTRODUCTION
1.1.
Background of the study
1.2
statement of problem
1.3
Objective of study
1.4
Scope of study
1.5
Research questions
1.6
significance of the study
1.7
Definition f terms
CHAPTER TWO: REVIEW OF RELATED LITERATURE
1.1
Introduction
2.2
Hospital Accounting system
2.3
Operation f the system
2.4
Revenue assessment and collection methods in the University of Nigeria
Teaching Hospital (UNTH)
2.5
Registrations and out-patients procedures
2.6
In-patients assessment and collection methods
2.7
Assessment and collection methods with respect to patient s who died in
the Hospital
2.8
Revenue collection methods for staff and other special cases
1.2.
Ministerial accounting system
1.3.
Accounting records kept by UNTH in relations to revenue collections
1.4.
Strategies to ensure effective
revenue collections
1.5.
The role of Internal Audit in enhancing revenue collections
CHAPTER THREE: RESEARCH METHODOLOGY
3.1
Research design
3.1
Instrument for data collections
3.2
Validity and reliability of measuring instruments
3.3
Population of study
3.4
Sample and campling procedures
3.5
Method of analysis of data
CHAPTER FOUR: PRESENTATION, ANALYSIS AND
INTERPRETATIONOF DATA CHAPTER FIVE
5.1
Summary of findings,
5.2
Recommendation
5.3
conclusion
REFERENCES:
QUESTIONNAIRE:
CHAPTER ONE
1.0
INTRODUCTION
1.1
BACKGROUND OF THE STUDY
There is no doubt that Nigeria is blessed
with abundant human and material resources, but the problem with the country is
the fact, that is various government since its independence in 1960, some 44
years ago have either inadvertently or otherwise refused to utilize these
resources to its benefit.
Unfortunately, the abundance human and
material resources of the country was mismanaged and the country thrown into
foreign debts today. Since 1984 emphasis
has shifted from external borrowing to local or internal sourcing of the
country’s revenue for both capital and recurrent expenditure of the government;
Federal, States and Local governments.
Also Achebe, Chunua (1985:10) maintained that
the dwindling receipt from Federal account owing to sharp drop in the price of
crude oil, as a result of global oil glut.
Fall in total export earnings from about N4.1 billion in 1980 to N10.5
billion in dwindling export earnings and foreign exchange disbursement on
imports escalated.
This resulted in a decrease in the federal
government revenue allocation in the states and local governments. In te old Anambra State in particular, the
inheritance of a huge debt of about N1.83 billion from he civilian