A former Commissioner for Finance in Imo State, Prof. Uche Uwaleke, has advised states across the country to adopt whistle blowing, treasury single account (TSA) and International Public Sector Accounting Standards (IPSAS) mechanisms, among others to plug leakages in their internally generated revenue (IGR) pool. Uwaleke lamented that most state governments have not been able to generate revenue sufficient to cater for recurrent spending let alone capital expenditure, noting that in 2019, for example, states’ IGR represented just about 21 per cent of total revenue with the bulk of nearly 60 per cent coming from the Federation Account Allocation Committee (FAAC) distribution. In a paper on ‘’Enhancing IGR in States’’, which he made available to THISDAY, Uwaleke who is also the President of the Capital Market Academics of Nigeria and a former Head, Department of Banking and Finance, Nasarawa State University, observed that sub national governments in Nigeria comprise states and local governments, which have powers under the constitution to collect certain types of revenue.