The article evaluates the challenges of collecting and remitting revenue in Oyo State forest reserves in Nigeria. The researchers surveyed 94 forest officials and found that key challenges include lack of law enforcement, cash payments by collectors, and difficulties in dealing with illegal loggers. Problems with revenue remittance include delays in banking, lack of government support for running costs, and the possibility of fake receipts being issued. These challenges highlight the need for better management practices to improve revenue generation in the state's forestry service.