Abstract:
ABSTRACT
The study seeks to analyse internally generated fund mobilization practices for
the Twifo Ati-Morkwa District Assembly by assessing the factors that impede
revenue mobilization, the strategies adopted, and determine the impact of the
Internally Generated Fund on the development projects. The census method
was employed which was made up of the entire population made up of
seventy-six employees. Questionnaires are used in collecting data from
respondents. Data are analysed using descriptive analysis, and the results are
presented in the form of figures and tables. The study reveals that; lack of
logistics, inadequate revenue collectors, ineffective monitoring, inadequate
motivation of revenue collectors and inadequate training for revenue collectors
were some factors impeding revenue mobilisation. To increase revenue
mobilization of the Assembly, the study discovers that there should be
continuous education of the taxpaying public, prosecution of defaulters and
training for revenue collectors. Lastly, it also reveals that though the internally
generated fund of the Assembly contributes to the district‟s development, it is
not enough to fund projects significantly. It was recommended that there
should be a general fundraising training program where fundraisers can be
trained in order to raise funds