| dc.description |
Local Government Authorities (LGAs) has authority of collecting and spending
public funds, also is responsible for delivering public services such as Primary
education, Secondary education, Local health services, Agriculture extension and
livestock, Water supply and Local road maintenance. Financial management is very
important to LGAs in order to convince the public that their funds are properly used
according to laws and regulations governing the authorities.
The study examined the financial management system by exploring, the budgeting
system, and Revenue collection and how the internal audit unit functions. The study
made use of questionnaires and interviews for data collection, the respondent
included Council staff, Councilors, NGOs and general Public. The studywill help
LGAs to understand the factors that lead to poor financial management and how to
combat them; this will make LGAs to have strong financial management system
which will safeguard the public fund.
Findings shows that the Kibondo District councils reports and disseminates of its
financial and fiscal information /affairs to the public through meetings organized by
the council, including full council meetings, ward and village meetings. Moreover, it
was observed that the notice boards at ward and council headquarters are used to post
on monthly, quarterly and annually. The Local authorities prepare its budget in
accordance with the guidelines issued by the ministry of finance every year.
Preparation stage is very important in financial management because if the budget
will be prepared wrongly the council might fail to implement it. The field findings
show that not all council staffs are familiar with the laws and regulations of the
council, a few of them know the laws and regulations and the others are ignorant.
The legal officer doesn’t take a time to interpret the council by laws and regulations
to council staff and other stake holders which may cause conflict between the council
and its stake holders. |
|