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ASSESSMENT OF THE COMPLIANCE ISSUES IN THE COMPLETION OF CONSTRUCTION PROJECTS UNDER FORCE ACCOUNT: A CASE OF MKURANGA DISTRICT COUNCIL

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Tanzania Institute of Accountancy

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ABSTRACT This study assessed compliance issues in the completion of construction projects under the force account method within Mkuranga District Council. Compliance in such projects is crucial for effective resource utilization and timely completion, yet several challenges persist. The primary objectives were to analyze factors contributing to non-compliance, evaluate the role of competent manpower, and examine budgetary compliance in force account projects. A mixed-methods approach was employed to comprehensively assess compliance issues in construction projects under the force account method. The study utilized both qualitative and quantitative data collection techniques, including structured questionnaires and semi-structured interviews with key stakeholders such as project managers, site supervisors, and council officials. The questionnaires aimed to quantify perceptions and experiences related to compliance factors, while the interviews provided deeper insights into the challenges faced during project execution. A sample of 60 respondents was selected from various departments within the Mkuranga District Council, ensuring a diverse representation of perspectives. Data were analyzed using SPSS 25 for quantitative results and thematic analysis for qualitative responses, allowing for a robust understanding of the underlying issues impacting project compliance. The findings highlighted significant barriers to compliance, revealing that inadequate project planning (65%), insufficient training of personnel (58%), and lack of effective supervision (49%) were primary contributors to non-compliance. Despite 72% of respondents expressing confidence in the workforce's relevant experience, 60% acknowledged critical gaps in technical skills and knowledge of modern construction practices. Additionally, the analysis of budgetary compliance indicated that 68% of respondents reported challenges due to delayed fund disbursements, while 55% identified misallocation of resources as a frequent issue. The study concluded that enhancing compliance requires comprehensive training programs for personnel, stringent financial monitoring systems, and clear project planning guidelines. Implementing these strategies could improve the efficiency and effectiveness of force account construction projects, ultimately leading to better project outcomes and resource utilization in the construction sector.

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