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Title:The impact of ETF funding on Nigerian academic libraries: a case study approach
Authors:Odusanya, O.K.
Osinulu, L.F.
Periodical:African Journal of Library, Archives and Information Science
Geographic term:Nigeria
Subjects:university libraries
educational financing
Abstract:This paper examines the deplorable state of Nigerian university libraries resulting from inadequate budgetary allocation. It examines the various coping strategies adopted to save university libraries from their downward slide. A survey was carried out of the situation in the period 1999-2002, using the case of Olabisi Onabanjo University, one of the third generation state-owned universities in Nigeria. Specifically, the study evaluated the support of the Education Tax Fund (ETF) for the acquisition of information technology equipment and other learning facilities for the library. The ETF is a trust fund established under the Education Tax Act No. 7 of 1993 and later amended by Act No. 40 of 1998. The Act imposes a 2 percent education tax on the assessable profits of all registered companies in Nigeria.The findings reveal that prior to the intervention of the ETF, budgetary allocation to the library was abysmally low, hence the library was not able to perform many of its functions satisfactorily. With the intervention of the ETF, the library has been able to purchase computer equipment and library-processing tools needed for the effective functioning of the library. However, the library cannot depend on the ETF fund forever, and the paper therefore recommends that it should look for other sources of generating income. Bibliogr., sum. [Journal abstract]