Appraisal Of Revenue Collection Method In Government Establishment

Good system of revenue collection method in most government agencies and establishment has over the year help federal state and local government in achieving optimum internally generated revenue for both recurrent and capital development.
Both federal and state government in order to have good system of revenue collection method set-up revenue commission and boards during military regime it was investigation commission and recovery of government funds and properties every successive government regime would want to look into it revenue generation with emphasis on system of revenue collection. Sequel to the growing economic activities and their attendant problems the budget speeches for state government. Government boards commission and agencies to diversify their revenue sourcing. Hence new revenue sources were identifying in hospitals such as introducing new product in the catering department contractors fees suppliers non refundable fees whole old revenue sources was increased to meet up with the economic trend. the hospitals hopes to collect millions of naira annually from patients. This study therefore was an attempt to find out how far the university of Nigeria teaching hospital Enugu.
Method of revenue collection advanced the objectives of he hospital the study answers to question on the method of collection. Questions were also raised to find out what has been the barriers in attending the optimum revenue collection the survey which was conducted in university of Nigeria teaching hospital where 150 questionnaires were administered to revenue clerks and accounting office in the hospitals. The questionnaires collected information in personal data motivational devices method of revenue collection. Most of the information was elicited through the use of structured questions while some supplementary information was obtained through interviews. The responses rates of questionnaires this chapter has been discussed under the following headings.
2.1 Introduction
2.2 Revenue assessment and location
2.3 Registration and out-patient department
2.4 In-patient assessment and collection method
2.5 Assessment and collection method with respect to patient who died in the hospital
2.6 Revenue collection method for staff and other special cases.
2.7 Ministerial accounting system accounting records kept by university of Nigeria teaching hospital in relation to revenue collection was 98.33 percent 89:33 percent was found valid for data analysis frequency was used in the analysis of data from the research. It was found that revenue collection has been very high. It was equally found form the analysis that very many revenue clerks do not have accounting experience. There is no training provision to increase their efficiency. Also the revenue clerks were not enough to meet up with the shifting arrangement in the hospital based on the findings the following recommendation were made amongst others.