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<p>Government in Nigeria oftentimes embark on capital projects without giving due consideration to the need of the people to which the project serves. Most of these projects do not have economic and social values hence after completion they are either not fully utilized or are jettison along the line. The paper looks into some projects of the local governments in order to find out their levels of viability in terms of need, usage and acceptability to its immediate community. In doing this, four key capital projects were examined in six local governments within a period of five years (2006-2010). Data for this study were mainly secondary. Both correlation and regression matrix were used to analyze the data. The study reveals that Water provision is mostly needed by the people and hence should be given adequate priority by the government.</p

Determination of Projects Viability Using Capital Budget in the Local Government Areas in Ondo State Nigeria