Abstract:
The study investigated the capacity of human resource in finance department in Musoma Municipal Council. The study was applied mixed approach. Purposive, quota and random sampling techniques were used to select a total of 56 respondents comprised by hon. Mayor, Municipal Director, head of departments and members from different departments.
Data were collected from both primary and secondary sources by use of structured questionnaires with mainly closed ended questions. The findings revealed that there is low human resource capacity in terms of the number of employees, their skills/qualifications, competences and their working experience. The study also found that Musoma Municipal Council is trying its level best in supporting the staffs, yet the support provided is not sufficient to all staff in the Municipal. The study also found that the output produced by human resource of finance department is very low due to the fact that no use of EFDs in revenue collection, no motivation to employees, absence of tax compliance as well as low educatio level to some staff. In this study concluded that human resource capacity in Council’s finance department in revenue collection is very important for the institution since the genesis of Local revenue is based on the decentalization policy and other legal matters.
The study gives the following recommendations; It is recommended that, the staff in the finance department at MMC should be trained on how to collect maximum revenue from the own sources in the municipal. The municipal Council should establish Electronic revenue information system (EFDs). It is also recommended that the municipal should adhere to the government rules and regulations in revenue collection. Employees in the finance department should be motivated so as to initiate morale in their hearts in collecting more revenue. Tax compliance should be introduced and lastly the committee/board whose members are outside the municipal workers should be formulated.
