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Tanzania Treasury Office is responsible with the collections of Government revenues and all payments to public institutions. In Tanzania, there are different sub-treasuries as allocated to each region. The study focuses on the Assessment on control of accounts payable at Tanzania Treasury Office, which was conducted at Sub-Treasury Office-Mwanza Region. The study had the following objectives, to examine key steps of the accounts payable cycle at Sub-Treasury Office of Mwanza, to assess the level of responsiveness of Sub-Treasury Office of Mwanza in clearing accounts payable, to determine challenges facing Sub-Treasury Office of Mwanza in managing accounts payable. All of the objectives implemented through using Likert scale on seeking information from the respondents using questionnaire and interview questions
The primary data collected and analyzed for the study as the source of data, also purposive or judgmental sampling technique was the methodology part of this research. The study sample comprised of 35 respondents that used for collecting primary data, the sample formulated through Yamane’s formula of 1967 from population of 38.The staff members who involved were those normally participated well in and full in an controlling accounts payable including the examination office, controlling of payment voucher department, approve and the originating officers. In carrying out the research three categories of respondents involved including the senior head of office (head of sub-treasury), staff members, and the customer. Data collected through the following methods questionnaires, and observations. As descriptive statistical analysis, method applied on the data and Micro Soft Excel was used.
Among the findings that the study revealed, include the presence of key steps of the accounts payable cycle at sub-treasury office at Mwanza as portrayed that 71.43% from respondents response to have steps, level of responsiveness on clearing accounts payable was responded to be highly efficient with 97.14%, and the challenges facing sub-treasury office-Mwanza in managing accounts payable were responded to 71.43% includes; In adequate of staffs in managing accounts payable, and change of accounts policy affects the control of accounts payable.
The study also recommends in accordance with the resulted findings. The study recommend several measures based on observed and analyzed findings such as provision of advices and directions to their customers, stabilizing the network system and making the EPICOR System to be user friendly by the staffs, hiring of other staffs to cover the gape of employees and giving sufficient budget to different votes to reach the Efficient in Public Payments. These recommendations insist remedial actions so that the challenges discussed are taken care. |
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