Analysis of effectiveness of internal control systems in managing education capitation grants in local government authorities in Tanzania

Abstract

This study was aiming at analyzing the effectiveness of internal control systems in managing education capitation grants in local government authorities in Tanzania, the case of Morogoro Municipal council. The study interviewed 150 respondents using questionnaires. However, the study employed convenience and purposely sampling method to select Teachers, school and auditors, accountants, statistic logistic officers as well as politician respectively. In addition the study analyzed data collected by employing descriptive and descriptive statistics using frequencies and percentages. The findings revealed that the internal control system on the capitation grants in local governments, in particular Morogoro municipal council is ineffective. Most of the payments of the money related to capitation grants are not done through banks. Also there is no value for money on the goods and services that are obtained through capitation grants. In view of the findings above, the study recommended that the available internal control system in Morogoro Municipal council should be implemented and improved to be more effective so as to achieve the goal of proper management of capitation grants.