Analysis of governement revenue collection and Expenditure in relation to service delivery: A case of Tabora district council
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Mzumbe University
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A Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the
Masters of Science in Accounting and Finance (MSC – A&F)
of Mzumbe University
The study examined the relationship between government revenue collection and expenditure in relation to service delivery in Local Governments Authorities (LGAs) with the case of Tabora District Council (TDC). The study employed quantitative and qualitative approaches. Random sampling technique was used to select 26 respondents comprised by Councilors, Ward Executive Officers (WEOs), Village Executive Officers (VEOs) and Final beneficiaries. Purposive sampling was used to select 22 district officers. In total the study involved 48 respondents. Data were collected from both primary and secondary sources by use of structured questionnaires with mainly closed ended questions. The findings revealed that public expenditure utilized by TDC was not assuring quality service provisions to the people due to misappropriation of public funds. It was also observed that the capacity of TDC to generate its own source revenue was very low; Central Government grants/transfer was shown as the major funding source, this implied that the LGA loses its autonomy and acted as a signaling that the TDC cannot stand by its own. The implementation of development projects in TDC was restrained by a number of factors, but most distinguished, poor public expenditure management, weak capacity of revenue collections, political interference and failure to involve lower level citizens within their localities in budgeting process. The study recommended various measures to be taken by the Central Government and TDC. Central Government should transfer grants to LGAs basing on the priorities of the citizens, in particular TDC through ALAT should emphasis on the importance of the national budget resources to be shared equally between central government and local governments so that local governments do not have to depend on conditional grants.
The study examined the relationship between government revenue collection and expenditure in relation to service delivery in Local Governments Authorities (LGAs) with the case of Tabora District Council (TDC). The study employed quantitative and qualitative approaches. Random sampling technique was used to select 26 respondents comprised by Councilors, Ward Executive Officers (WEOs), Village Executive Officers (VEOs) and Final beneficiaries. Purposive sampling was used to select 22 district officers. In total the study involved 48 respondents. Data were collected from both primary and secondary sources by use of structured questionnaires with mainly closed ended questions. The findings revealed that public expenditure utilized by TDC was not assuring quality service provisions to the people due to misappropriation of public funds. It was also observed that the capacity of TDC to generate its own source revenue was very low; Central Government grants/transfer was shown as the major funding source, this implied that the LGA loses its autonomy and acted as a signaling that the TDC cannot stand by its own. The implementation of development projects in TDC was restrained by a number of factors, but most distinguished, poor public expenditure management, weak capacity of revenue collections, political interference and failure to involve lower level citizens within their localities in budgeting process. The study recommended various measures to be taken by the Central Government and TDC. Central Government should transfer grants to LGAs basing on the priorities of the citizens, in particular TDC through ALAT should emphasis on the importance of the national budget resources to be shared equally between central government and local governments so that local governments do not have to depend on conditional grants.
Keywords
governement revenue