IJCATR Volume 15 Issue 10

Optimising Local Government Fiscal Efficiency: An Intelligent Internally Generated Revenue (IIGR) Model with Predictive Analytics and Secure Authentication for Ughelli North LGA of Delta State

Emekumeh Okpala Sanctus, Samuel Chukwuemeka, Ubrurhe Ogheneochuko, Adjara Blessing
10.7753/IJCATR1510.1005
keywords : Intelligent Revenue Models, Internally Generated Revenue (IGR), Local Government Administration, Cloud Database Architecture, Ughelli North L.G.A, Fiscal Leakages, Predictive Analytics

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The optimization of Internally Generated Revenue (IGR) remains a critical administrative challenge for local government councils across Nigeria, where traditional cash-based and manual profiling systems are vulnerable to systemic leakages, opaque reporting, and high operational collection costs. This paper details the design and implementation of an Intelligent Internally Generated Revenue (IIGR) model customized for Ughelli North Local Government Area (L.G.A) in Delta State. The developed model addresses regional revenue challenges by digitizing enumeration workflows and unifying disparate fiscal collection categories—including market shop leases, commercial transport levies, trade licenses, and tenement rates—into a centralized cloud database architecture. Built using an object-oriented Python and MySQL database stack, the IIGR model features automated electronic notification loops, instant mobile revenue capture modules, and biometric vendor verification systems to eliminate informal cash handling. Crucially, the system integrates predictive statistical analytics to map and forecast revenue collections across the L.G.A.'s major economic hubs (such as Ughelli Main Market, Afiesere, and Evwreni), allowing administrators to identify tax evasions and track real-time collection patterns through an interactive executive dashboard. Security is enforced using secure hashing algorithms for tax records alongside Role-Based Access Control (RBAC) layers to protect data integrity and prevent unauthorized modifications to municipal accounts. Evaluation metrics demonstrate that the digital model reduces transaction confirmation times to sub-three second windows, simplifies auditing to a few mouse clicks, and minimizes administrative overhead with precision 96.7%, recall 95.5, F1 Score 96.1% and accuracy 95.8%. Ultimately, this study provides a scalable, transparent blueprint for smart local government administration, illustrating how automated technology can improve accountability, eliminate leakages, and strengthen financial independence in developing civic economies.
@artical{15102026ijcatr15101005,
Title = "Optimising Local Government Fiscal Efficiency: An Intelligent Internally Generated Revenue (IIGR) Model with Predictive Analytics and Secure Authentication for Ughelli North LGA of Delta State ",
Journal ="International Journal of Computer Applications Technology and Research (IJCATR)",
Volume = "15",
Issue ="10",
Pages ="43 - 61",
Year = "2026",
Authors =" Emekumeh Okpala Sanctus, Samuel Chukwuemeka, Ubrurhe Ogheneochuko, Adjara Blessing"}