The article discusses how Damaturu Local Government in Yobe State, Nigeria, needs to improve its own revenue collection to provide better public services. They found that the government relies too much on money from the Federation Account, which mostly comes from oil. The reasons for low local revenue include lack of economic activity, tax evasion, and poor management of funds. To fix this, the government should focus on increasing local revenue, using resources wisely, training staff, raising awareness about taxes, and improving technology for revenue collection.