International Journal of Development and Economic Sustainability (IJDES)

EA Journals

Expenditure

FINANCING TERTIARY INSTITUTIONS THROUGH INTERNALLY GENERATED REVENUE (IGR) (Review Completed - Accepted)

This paper examines how internally generated revenue (IGR) is being used to finance tertiary institutions in Nigeria. Most tertiary institutions in Nigeria have set up internally generated revenue units to source for funds in order to use in assisting government to finance the institutions. Internally generated revenue unit in higher institution therefore is to serve as relief to government expenditure. This paper discusses financing higher education in Nigeria. Effect of adequate funding of tertiary institution/higher education in Nigeria. The paper also explains the need for business development as internally generated revenue in higher institution and the need for intra preneuning for internally generated revenue in tertiary institutions. The paper therefore concluded that all necessary logistics for adequate internally generated revenue must be put in place to minimize fraud.

Keywords: Expenditure, Financing, Internally, Revenue

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