Hyera, Dennis Werner
(2019)
An Assessment of Budget Performance on the Development Projects in Local Government Authorities: The Case Study of Mbeya City Council.
Masters thesis, The Open University of Tanzania.
Abstract
The general objective of the study was to assess budget performance on the development projects in Local Government Authorities. The study was conducted in Mbeya City Council. The study intended to: examine factors affecting budget performance on the implementation of development projects in LGAs; evaluate current budget performance status of the development projects in LGAs; assess the effectiveness of budget control mechanisms on the performance of development projects in LGAs. A study was descriptive with a total of 134 respondents. Data were collected using questionnaires and analyzed using SPSS version 20.0 and excel sheet. Presentation of findings were done using tables and figures. The study revealed that development budget of LGAs is realistic since the budget is set as revenue expected to be collected. Disbursement of development funds is untimely and not sufficient to complete the projects even though the targeted projects in LGAs adhere to budget priorities of the government. Experts implementing projects are insufficient causing the planned project activities to be partially executed leading to untimely project completion. Also evaluation of projects is done monthly and the documentation of projects documents is very accurate resulting to accurate and complete auditing procedures of development projects. The results conclude that, the government has vested power over the LGAs to implement development projects. Therefore, the government should timely disburse development funds and employ experts so as to timely complete development projects in order to achieve the time value of money.
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