Factors Influencing the Implementation of the Controller and Auditor General’s Revenue Recommendations in Mwanza City Council, Tanzania
This paper aimed at exploring the reasons behind the inadequate execution of revenue recommendations proposed by the Controller and Auditor General (CAG) within Tanzania’s Local Government Authorities (LGAs). This study arose from the observation that a considerable number of CAG audit recommendations were not acted upon in LGAs, in contrast to other public sector organizations in Tanzania. Specifically, the study investigated contribution of institutional resources in the implementation of the CAG’s revenue recommendations, examined the responsiveness of LGA officials in implementing the CAG recommendations and evaluated the follow-up mechanisms in ensuring the implementation of CAG revenue recommendations.The research utilized a qualitative approach, employing thematic analysis for data interpretation. Primary data were collected through interviews and Focus Group Discussions. The results indicated a lack of sufficient institutional resources aimed at ensuring the implementation of CAG revenue recommendations within LGAs, a shortfall in commitment from LGA officials, and limited capacity for follow-up and subsequent execution of the CAG audit recommendations. Contributing factors included a lack of interest in the audit reports, inadequate collaborative efforts during the implementation phase, general weaknesses in follow-up actions, and delays in the submission of audit reports to the relevant authorities. The study recommends that both the CAG and LGAs fulfill their roles to improve service delivery to citizens. The CAG office should develop effective mechanisms for implementing audit recommendations in collaboration with the respective LGAs. Furthermore, the productive utilization of Audit Committees could aid in the execution of pending recommendations.
Keywords: Controller and Auditor General, Revenue, Local Government Authorities, Mwanza City, Tanzania
