| dc.description |
This study intended to assess effectiveness of internal control system in ensuring accountability in local government authorities in Tanzania with the focus on Moshi District Council. The study was mainly guided by five research objectives namely: to find out how financial management system and legal framework as internal controls are implemented to ensure accountability at Moshi DC, to assess effectiveness of financial management system as an internal control system to ensure accountability at Moshi DC, to assess effectiveness of legal framework as an internal control to ensure accountability at Moshi DC, to identify factors that hinder effectiveness of internal control system at Moshi DC ad to suggest on how effective internal control system can be enhanced at Moshi DC.
Case study design was used whereas data were collected using questionnaires, interviews and documentary review. In that case, descriptive statistics were used to present the primary data for that matter. In addition to that, information which was generated using interviews was analyzed through content analysis approach which was narrative described complemented with relevant themes to support the findings.
Findings indicated that to ensure accountability at Moshi DC, financial management system and legal framework as internal controls are implemented through transparency, meetings, POS, auditing, budget preparation and monitoring, value for money, disciplinary action and controlling and supervising finance. It was further revealed that financial management system was useful in unveiling malpractices of different kinds in the council while from objective three; it was revealed that legal framework was useful to hold officials accountable for their misconducts but not at all.
The study concluded that despite some shortfalls internal control system in Moshi District Council is effective in ensuring accountability in the council. Therefore, the study recommended that there is a need to have reliable network for better tax collection results, mitigating corruptions practices and politics for better results. |
|