The performance of outsourced revenue collection system in local government authorities case study of Kasulu District Council.
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Date
2013
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MzumbeUniversity
Abstract
The general objective of the research was to assess the performance of outsourced revenue collection in LGA Kasulu District council as the case study. The key findings of this dissertation were, that the council has been able to collect revenue from own sources in moment in time by an average percentage of 0.97% or 0.97 annually. This means that, some agencies were not complying with their contract signed between the agencies and the council. Also another finding was that the performance in revenue collection of market due dropped by average of 47.6% while the performance of the forest fee levy has increased by an average percentage of 17%.Also the performance of market stall rent has increased by average percentage of 3%. The achievement to collect about 97% revenue from own source was due to the effort done by finance department to make strong follow up as well as the strong terms of the agreement as found in the legal contracts between the Agencies and Council. And 3% difference was due to weak adherence by the agencies to the terms of agreements and contracts signed. The key recommendation emanating from the above findings were, that the council should build an abattoir and cow action mart to add more revenues and to increase council revenue collection in which this option has multiple effects of supporting animal activities and improving famer‟s income together with health to people. In order to minimize the risk of giving the contract to incompetent and dishonest agents who fail to submit revenue collected at time, the council management should give the contracts or terms of agreements to agents with enough experience, and also the augends should have required and recommended collaterals. Since the council has enough number of revenue sources which has not outsourced and which can perform well if they are outsourced. I recommend new revenue sources such as parking fees for bicycles, fee for Lorries in transit parking in towns and also the council should opt to make investment in government shares and treasury bonds and also LPF. The general research method employed to achieve this dissertation at the whole period of study were questionnaire ,personal observation together with documentary review as the major method of research data collection approach used.
Description
A dissertation presented to the School of Business in partial fulfillment of the requirement of Master of Science Accounting & Finance (MSc A& F) of Mzumbe University
Keywords
Revenue collection- Kasulu, Outsourced revenue collection, Financial department, Legal contract, Government investment, Council management, Revenue, Government authority
Citation
APA