The provision of social assets and services to the people by the State government cannot be achieved without revenue. It is therefore expedient that state governments are encouraged to expand their internally generated revenue bases to aid planning and execution of social infrastructure. Kogi State Board of Internal Revenue is responsible for the collection and management of internal revenue which is the financial backbone of the State. Information about the present method of revenue collection and management by the Board was gathered through interviews, group discussions, direct observation and document study. From the information gathered a number of problems inherent in the present method of operations were extracted. These problems include: delay in the remittance of collected revenue to the State treasury due to the huge computation involved in bringing together all revenues collected from thirty Area offices within the State, diversion of the revenue collected into private pockets by staff of the Board, difficulty in identifying and locating tax evaders for necessary legal and prohibitive actions to be taken against them, computational errors, high level of redundancy and inconsistencies in record, low level of data security, inability to quickly and accurately retrieve and assemble relevant data for prompt decision making. This research is undertaken to proffer solutions to the problems identified in the revenue collection and management in order to provide Kogi State a sound financial base. A combination of Structured Systems Analysis and Design Methodology(SSADM) and Object Oriented Analysis and Design Methodology (OOADM) was deployed to develop a feature rich software program called Computerized Internally Generated Revenue Processing System(CIGRPS). The application was developed using MySQL database platform as backend and Visual Basic 6.0 as front end. The implementation of the application resulted in the elimination of the identified problems.
Keywords: Revenue, internally generated revenue, social assets and services, board of internal revenue.