Abstract:
ABSTRACT
The objective of this study was to identify channels of revenue mobilisation
leakages and also evaluate internal controls and prevention mechanisms
implemented by the Ho Municipal Assembly. The study utilised purposive
sampling methods to choose the right respondents for information assortment.
A survey questionnaire was utilized to evoke essential information. A sample
of 50 respondents was chosen for the survey. Information accumulated was
exposed to elucidating examination utilizing SPSS. The investigation
discovered; income gatherers take food things like fish, sweet potato and
different things in lieu of cash from rate payers. Findings likewise uncovered
that, the utilization of phony General Counterfoil Receipt (GCR) by income
authorities in Ho Municipal Assembly was overwhelming. Carbon shifting and
under charging of bills by revenue collectors were also found as channels of
revenue leakage in Ho Municipal Assembly. Again, the study found that Ho
Municipal Assembly loses monies due to poor financial or payment records by
revenue collectors. Others findings include; non-enforcement by-laws, lack of
social accountability, inadequate public education and weak implementation
of internal controls as the cause of poor revenue performance in Ho Municipal
Assembly. In view of discoveries, the review suggested, implementation of
social responsibility by obligation conveyors of Ho Municipal Assembly and
likewise other neighbourhood specialists, policymakers ought to plan and
carry out approaches which give sufficient discipline to Assemblies that
neglect to record to its constituents, Ho Municipal Assembly ought to arraign
degenerate income authorities to act as a hindrance to other people who mean
to enjoy the demonstration.
