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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. |
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