Master Dissertations

Permanent URI for this collection

http://192.168.18.118:4000/handle/20.500.12661/359

Browse

Browsing Master Dissertations by Subject "Accountability"

Now showing 1 - 2 of 2
  • Thumbnail Image
    Item
    An assessment of auditing function as a tool for accountability in local government authorities a case of Bahi and Chamwino district councils
    (The University of Dodoma, 2014) Josephat, Jesca
    Despite of the existence of internal audit units in public institutions, misappropriation and embezzlement of funds, has been a common practice as reported by CAG from year to year. This study was established to assess the auditing function as a tool for accountability in LGAs. The study intended to accomplish three objectives, namely; to investigate on the adherence of auditing procedures in financial management in LGAs, to analyze the performance of auditing function in Local Government Authorities and to investigate on the challenges facing internal audit units in implementing their duties. The study was conducted by taking Bahi and Chamwino district councils as platforms. It involved employees (auditors) and management cadres in data gathering part from documentary review. Questionnaires and interviews guide were used to collect data from auditors and management personnel respectively. Data were then analysed both qualitatively as well as quantitatively. The findings have revealed that, the procedure used in conducting audit work involved; audit plan preparation, field visit audit, reporting, evaluation and follow ups. In addition to that, respondents reported that, the procedure used in the two district councils was in line with the international standards of auditing. Further, it was found out that, the extent to which auditing function had performed its role in the two LGAs was not satisfactory. Moreover, the study uncovered several challenges which faced internal audit units in LGAs, the most notable being; inadequate reliable transport, shortage of staff members, shortage of resources, political interference and a poor cooperation between the management and internal audit unit. It was recommended that, the government needed to come up with guidelines which will do away with political interference in auditing decisions. It was also advised that, the government provides funding timely and adequately to LGAs to allow them implement their plans including auditing matters. Finally, it was advised that, the management of LGAs provides conducive environment and all the necessary support for internal audit units to operate efficiently and effectively
  • Thumbnail Image
    Item
    Challenges limiting efficiency of local government budgets: a case of Kongwa district
    (The University of Dodoma, 2015) Lubasa, Thereza Japhet
    Local governments, face enormous challenges which limit their efficiency in setting and implementing their budgets. This situation is caused by the unsatisfactory implementation of development projects and to compel these local based institutions to highly dependence on donor funds. This study was therefore, put in place to investigate on the Challenges which limited the efficiency of local government budgets by taking a case of Kongwa District. The study specifically, had the following objectives, namely; to explore the budget process under the local councils, to investigate on the challenges facing the local government authorities during collection of revenues, implementation and preparation of budgets, and to analyze the adequacy of funds, directed for the implementation of budgets at the local government authorities. The study was approached by mixed methods and employed a descriptive holistic case study design. Data were collected from employees and top management and were then analyzed using both qualitative and quantitative means. The study mainly has found out that, the budgeting process at the local government level followed all the required steps by using the Opportunities and Obstacles to Development (O&OD). However, the transparency was not sufficient and that, adherence to the guidelines in the budget process was just to a certain extent. In addition to that, a number of challenges which faced the local government authorities during collection of revenues, implementation and preparation of budgets were uncovered. These included but not limited, to incorrect estimations on resources availability, shortage of competent staff, in preparation of the budget and conflict of interests. Others were; difficulty in reaching remote areas, poor tax compliance by tax payers and an existence of unfaithful agents entrusted with revenue collection work. Finally, it was uncovered that, there was a constant delay in disbursement of funds, and funds were not issued as requested, which resulted into un-accomplishment of the approved plans. It was thus, recommended that, the government ensures timely issuance of guidelines and disbursements of funds so that, there was an ample time to accomplish various projects as proposed in the approved budget. It was also recommended that, local government ensures that, it had an adequate number of competent staff in carrying out all its activities to include budgeting. This could be achieved through continuing training and re-training of staff of all cadres, for an efficient implementation of local government’s tasks. Apart from that, local government was advised to investigate and take serious measures against those employees, who liaised with unfaithful agents to steal money. Finally, employees of the local government were advised to do away with this malpractice for the betterment and wellbeing of the people in their locality and the country at large.