Juliet Eseosa AIGBOVBIOSA

This study examines the role of internally generated revenue (IGR) in enhancing primary health care (PHC) delivery in Egor Local Government Area of Edo State from 2010 to 2024. The problem investigated arises from the persistent inadequacy of locally generated funds to meet the operational and infrastructural needs of PHC facilities in the area. Despite reforms to improve tax administration and revenue collection, Egor LGA continues to face poor funding, inefficient collection systems, mismanagement, and low public compliance, all of which hinder effective health service delivery. Guided by the Fiscal Federalism Theory, Systems Theory, and Public Choice Theory, the study emphasizes the importance of fiscal autonomy, accountability, and interdependence between financial systems and health institutions. A survey research design was adopted, using structured questionnaires administered to 400 respondents drawn from health workers, administrators, and community stakeholders. Data were analyzed using descriptive statistics. Findings revealed that internally generated revenue significantly supports the running of PHC facilities through the provision of drugs, maintenance of infrastructure, and payment of staff allowances. However, challenges such as weak revenue collection mechanisms, political interference, poor accountability, and inadequate human resources continue to limit its effectiveness. The study also established that improvements in IGR correlate with better health service quality and accessibility when funds are transparently managed. The study concludes that sustainable PHC delivery in Egor LGA depends on effective mobilization and utilization of IGR. It recommends the modernization of revenue collection systems through digital platforms, stricter financial accountability, staff training, and community participation in fiscal planning. Strengthening institutional frameworks and enforcing transparency in fund allocation will enhance the capacity of Egor Local Government to finance and sustain quality primary health care services.