The Efficiency Of Funds Control Strategy In Local Government Authorities: A Case Of Kondoa District Council- Tanzania

ABSTRACT

The study analyzed the efficiency of funds control strategy in Local Government Authority specifically in Kondoa district council-Tanzania. It was guided by three specific objectives which are: to identify strategies used to control funds s in Kondoa local government authorities, to assess the challenges faced by Kondoa local government authorities in applying the funds control strategies and to identify the measures taken in improving funds s control strategies. A sample of 56 respondents was used and these were obtained randomly from Kondoa district council methods used in data collection are interviews and questionnaires.th statistical package for social science (SPSS Version 21) was used for data management and analysis. The findings showed that there are numbers of control strategies applied in the local government along each other. Preparing some handouts that inform and educate the people on how to pay their taxes, on time budget, action plan, monitoring and supervision, capacity building for staff, EPCOR system and internal audit unit, through audit both internal and external and use of control ledgers vote books were among the few funds collecting strategy. Also, there are number of challenges that were revealed against the effectiveness of the funds control strategy. Insufficient budget, few staff, politics, education is very poor to many, insufficient data, lack of facilities, lack of enough sources of revenues, careless of revenues collectors, late release of funds, own sources, poor monitoring of collection centers/routes were few among the many challenges identified. In regard to the study findings, the following recommendations were put forward by the researcher. The government should consider establishing the strong audit committee which would be able to release financial issues of the institutions. The management conducts several meetings on issue related to revenues and how to overcome the challenges. Despite the number of the strategies used by local government and despite the measures that, have been put in place. This suggests that a more collaborative effort should be done, one including the development and sustainability of sector.