THE INFLUENCE OF REVENUE COLLECTION PROCEDURES ON MUNICIPAL FINANCIAL PERFORMANCE: A CASE OF TEMEKE MUNICIPAL COUNCIL

Abstract

⦁ ABSTRACT Various organizations and government institutions face the problem of poor revenue collection within various sectors of the economy, a situation which leads to their inability to reach the set target of revenue collection on annual basis and the limited growth in revenue collection. There is a public outcry that LGAs tasked with the duty to collect revenue through various sources are not performing well as compared to other government institutions and agencies within URT. This tendency poses great doubt in the revenue collection procedures employed within their rural and urban authorities. Thus this research investigated the influence of revenue collection procedures on Municipal financial performance with a case study of Temeke Municipal Council. The study unmasked the duties of authorized collectors, method of revenue collection, record keeping, recognition and receipt processing, Temeke Municipal bank accounting system, and money security as well in Temeke Municipal as part of the Local Government Authority. The research anchored to various theories, which supports the variables for this study. The research has been assessed on how the procedures affect revenue collection in Temeke Municipal in terms of annual collection, revenue growth, and target realization. Secondary data has been gathered from the department of finance and economics. Primary data obtained by collecting from questionnaires that has been distributed to the respondents working within the revenue section in the Department of Finance and Economics. And other revenue collection units such as hospital and dispensaries, market places and bus stands. The data collected from the respondents has been analysed using the SPSS and the findings presented in tables. The study is useful to the Local Government Authorities, Central Government, and Government institutions as well as other scholars who will intend to do various studies concerning local government revenue collection.