| dc.creator |
Chacha, Bunyige William |
|
| dc.date |
2016-03-08T16:32:44Z |
|
| dc.date |
2016-03-08T16:32:44Z |
|
| dc.date |
2013 |
|
| dc.date.accessioned |
2018-03-24T12:04:56Z |
|
| dc.date.available |
2018-03-24T12:04:56Z |
|
| dc.identifier |
http://hdl.handle.net/11192/848 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/848 |
|
| dc.description |
Dissertation Submitted to Mzumbe University, Dar es Salaam Campus College
in Partial Fulfillment of the Requirements for the Award of the Degree of
Master of Science in Accounting and Finance (MSc. A&F) of Mzumbe
University |
|
| dc.description |
The study was conducted to assess the effectiveness of financial management system
in Local Government Authorities: A Case study of Nachingwea district. The
government has put more effort to institute various oversight mechanisms in order to
ensure proper financial management system in the local councils, but the Local
councils performance are still poor. Is there effective financial management system
in local councils?
The objectives of this study were to examine if there are effective and functioning
controlling mechanisms in LGAs; to determine whether LGAs follow the existing
financial regulations and laws; and to determine whether the council’s budgets and
accounts provided an indication of the quality and realism of budgeting.
Sampling methods such as purposive and random sampling were used. Data were
collected through interviews and questionnaires. Secondary data were extracted from
relevant reports and other documentary materials. Both qualitative and quantitative
data were analyzed using SPSS computer programme. The descriptive analysis
concentrated on numbers/frequencies and rates/percentages through tables and
figures.
The results of study showed that there are weak internal controls, payment controls
and authorization procedures. Most documents were not supported by the required
documents, procurement services were made contrary to government laid down
procedures and most financial regulations and laws were violated. LGA’s face
problems in implementing the budgets. The budget preparations in most of the LGAs
were not participatory (grass root levels) are not involved. There was poor control
over budget. Therefore most of local government authority lack effectiveness in
FMS.
The findings recommend; PMO-RALG to strengthen an appropriate internal control
to support LGA’ in their daily operation, Management should ensure council’s
accountable documents are properly safeguarded and made available for verification,
procurement procedures should be followed and budgetary control should be
properly emphasize |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
financial Management system i |
|
| dc.title |
Assessment of effectiveness of financial Management system in local government Authorities: a case of Nachingwea district Council |
|
| dc.type |
Thesis |
|