Browsing by Author "ASARE, DANIEL KWASI"

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    Assessing the financing of Berekum municipal assembly
    (AUGUST, 2015 ) ASARE, DANIEL KWASI
    The study is on the topic assessing the financing of Berekum Municipal Assembly. The study set out to identify the major sources of revenue of Berekum Municipal Assembly; assess the procedures involved in accounting for revenues collected; assess the revenue mobilization strategies adopted by BMA and to assess challenges facing revenue mobilization in BMA. The sample was made up of the management of the assembly, revenue collectors, assembly members and other staff of the assembly. Stratified sampling technique was used to group respondents into three main strata. In all, 50 questionnaires were administered to the carefully selected sample size through the use of purposive sampling techniques for management and simple random sampling for each category of strata. A one-on-one interview was also conducted with the Municipal Finance Officer to solicit his views and gather some facts on the topic. The study revealed that BMA has other sources of revenue activities aside the traditional sources that can contribute immensely towards IGF of the assembly when given the necessary attention. It was also clear that gender and educational background of revenue collectors had great implications on revenue targets as well as educated female revenue collectors have the tendency of meeting revenue targets. The study identified challenges such as lack of logistics, lack of motivation and lack of training for revenue staff to be affecting revenue generation at the municipality. The study revealed that respondents were very much conversant with the accounting procedures of the assembly as stipulated in the accounting manual 2010 of MMDAs. However, it usually takes revenue collectors up to 3 years to be conversant with these procedures. The study therefore recommends that the assembly should recruit more female revenue collectors with higher educational background, preferably tertiary level of education. Orientations should also be organized for new revenue staffs to get v them acquainted with accounting reporting procedures even before they commence their duties. Finally, the assembly should organize regular training programs to revenue staff and other stakeholders to enable them communicate effectively with the general public on revenue issues.