Revenue Management Practices in Krachi-west District Assembly

Abstract

The study sought to evaluate the Revenue management practices in Krachi-West District Assembly (KWDA). The study employed a quantitative approach and adopted a descriptive research design. The population of the study was 5,280 and the sample size of 372 was used by means of the Yamane (1967) sample size determination formula. Also, all 372 questionnaires were valid and considered for the study representing a response rate of 100%. The main instrument used for this study was a structured questionnaire with statistical tools including; frequencies and percentages with the help of the Statistical Package for Social Science version 23 (SPSS). The study adopted a purposive sampling technique. The study revealed that operation of composite budget works very well but adherence to expenditure ceilings guidelines and public sensitization on self-help projects does not work well in KWDA. The study concluded that revenue mobilized by KWDA though not adequate, has also not impacted on the economic, social and infrastructural development of its people. The study recommended that the management of the assembly should adequately educate its rate payers about the need to pay fees and fines, strengthen its internal control systems and motivate revenue collectors at KWDA.