An Assessment of Factors Affecting Financial Management of Local Government Capital Development Fund in Tanzania:the case of Songea District

Ngonyani, Frank Thomas (2015) An Assessment of Factors Affecting Financial Management of Local Government Capital Development Fund in Tanzania:the case of Songea District. Masters thesis, The Open University Of Tanzania.

[thumbnail of FRANK_RESEARCH_PAPER_FINAL_(2).pdf]
Preview
 PDF
Download (921kB) | Preview

Abstract

This study aimed at assessing the factors affecting the management of local Government CDF in Tanzania: the case of SDC. Respondents were in two categories: councilors and council officials including WEOs, VEOs, DED, CDT, DPLO, DHRO and other technical staff of SDC. They were obtained through purposive, simple and stratified random techniques. Data were gathered through questionnaires, interviews, observation and documentary reviews methods. The data were analyzed and processed both qualitatively and quantitatively using SPSS and Microsoft Excel programs. The findings of the study revealed that there were factors affecting the financial management of CDF leading to undesired performance in the society. These challenges included; poor management capacity and financial controls in managing CDF, shortage of qualified and competent staff in managing CDF, poor computerized financial management system and Underutilization of Integrated/ Financial Management System (IFMS/Epicor Accounting System) and poor project management and community participation in the CDF. Lastly, the study came out with various measures that can be taken into account in order to strengthen management of CDF in LGA(s). These measures include; setting and strengthening capacity building plans and strong implementation strategies, employing competent, faithful and experienced personnel, strengthening computerized/integrated financial management system, strengthening internal control system and internal audit functions, enhancement of project management and community participation in CDF, and serious actions should be taken by the council management and the government for those personnel found guilty of fraud of CDG.

Item Type: Thesis (Masters)
Subjects: 600 Technology > 658 Gerneral management
Divisions: Faculty of Business Management > Department of Accounting and Finance
Depositing User: Mr Habibu Kazimzuri
Date Deposited: 13 Jul 2016 10:20
Last Modified: 13 Jul 2016 10:20
URI: http://repository.out.ac.tz/id/eprint/1368

Actions (login required)

View Item View Item
The Open University of Tanzania Institutional Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.