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This research was carried out to assess the effectiveness of disposal of non- current
assets: a case study of the Tanzania Revenue Authority. It attempts to facilitate better
understanding of public asset disposal as an integral part of public sector reforms.
The special focus of this study was; to determine the method(s) used by TRA to
dispose noncurrent assets, to examine whether the method(s) used are effective and
to find out challenges encountered during disposal of noncurrent asset at TRA.
Population of my study was TRA Hq and sample size of 100 respondent. The
findings show that TRA employs disposal methods as stipulated in the PPA 2004
including; sale by tender, sale by auction etc. The process overall was discovered not
to be fully effective. The challenge of complexity of the legal framework, low
capacity of staff, lack of reliable information on public assets in place and delays in
issuing authorization for disposal of assets like motor vehicles severely affects the
authority’s ability to dispose its assets effectively in a timely manner while achieving
value for money. Also inadequate transparency, the impact of corruption, and
inadequate organization level policy on disposal exacerbates the problem. As a
result, assets are managed on an ad-hoc, often reactive basis, resulting in losses to the
authority and the state at large.
The study employed the descriptive design. It involved both quantitative and
qualitative data collection. A well designed questionnaire was issued to the
respondents while a semi-structured interview was conducted with some key
personnel to gain deeper understanding of the research problem. Also the researcher
conducted extensive document reviews of past transactions and other available
documents. The study recommended that TRA should fully incorporate assest
disposal, providing education and simplified procedures of disposal to enable cost
saving. |
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