Internally Generated Revenue and Budget Implementation in Nigeria, Ekiti State in Focus

The study examined internally generated revenue and budget implementation in Ekiti State. This study adopted ex-post factor design which involve the collection of data from the report of the auditor general for local government on the account of the (16) sixteen Local Governments in Ekiti State for year 2007, 2008 and 2009 respectively were used. Data collected were analysed using descriptive statistics such as mean and standard deviation to provide answer to the research questions. The findings revealed that internally generated revenue of Ekiti State cannot be sufficient to take care of budget. It was hereby recommended that the government need to improve on internally generated revenue of the State and source for funds to support project execution and budget implementation.