Revenue management as far as public institutions are concerned is traceable in the early 18th and later 19th when Great Britain initiated some of its projects that required continuous flow of resources from the subjects in form of taxes (Rose, 1950). The need for public revenues required that more taxes become imminent, which got subjects concerned as to how public revenues realized from taxes were managed (Agrawal & Ferguson, 2007).

Key findings suggested a positive significant relationship between revenue enhancement planning (.530**), between the implementation of the revenue enhancement plan (.342**), and between revenue expenditure control (.472**) and service delivery.