POOR REVENUE COLLECTION IN LOCAL AUTHORITIES IN WESTERN PROVINCE A CASE STUDY OF KAKAMEGA MUNICIPAL COUNCIL BY GERISHOM WAFULA MANASE REG. NO. MBA (DL) 112/10186 (ACCOUNTING AND FINANCE) A Research Project proposal submitted to Mount Kenya University in partial fulfillment of requirement for the degree of Masters in Business Administration‚ Accounting and Finance June 2012 ABSTRACT This study will explore the issue of lack of adequate revenue collection in local
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Introduction 1.1 Background of the study Local authority revenue is the money collected from provision of service and donation from individual and other organization. Every local authority globally has its type of revenue that it collects depending upon the environments surrounding it and the type of service it offers to its resident or citizens. The availability control and use of finances are the core of any organization existence and not least local authorities‚ in them public services role‚(Cola
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REVENUE GENERATION IN LOCAL GOVERNMENT COUNCILS IN NIGERIA. A CASE STUDY OF OBAFEMI/OWODE LOCAL GOVERNMENT Submitted by DAIRO ISAAC KUNLE Dept. Of Economics‚ University of Ibadan RESEARCH PROPOSAL INTRODUCTION Local governments are potentially very important for Nigeria as they play a significant role in generating revenue and encouraging civil involvement‚ as well as creating a visible link between taxes and service delivery. The increasing cost of running government coupled with dwindling revenue
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DRAFT MANAGING LOCAL REVENUE IN INDONESIA Raksaka Mahi *) Prepared for: CAN DECENTRALIZATION HELP REBUILD INDONESIA? A Conference Sponsored by the International Studies Program‚ Andrew Young School of Policy Studies‚ Georgia State University‚ Atlanta May 1- 3‚ 2002 Introduction The role of local owned revenues had been very small for a long period of time. In the past‚ almost ninety percent of total district’s revenue came from central government transfers and subsidies. Moreover‚ those transfers
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Assignment 1 Exercise 1: Critique "Does Municipal Amalgamation Strengthen the Financial Viability of Local Governance? - A Canadian Example" and the textbook lesson "Municipal Reform and Restructuring" provides sufficient details for examination. In 1995‚ Bill 126 proposed amalgamation as a method to relieve municipalities of pre-existing burdens yet the final result did not appear to achieve the declared objectives. It was a forward thinking‚ ratepayer benefit‚ valued employee progressive
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Case Study 1: Municipal WiFi In this currently changing data-thirsty world‚ people like to access the information regarding family‚ business‚ politics‚ education and social or professional networking in their day-to-day lives. Thus‚ As-mobile-as-possible wireless access to the internet‚ intranet or a corporate database. Applicable services and features will include: VoIP in this case VoWLAN‚ Navigation w/o GPS but over Wireless network Internet browsing for professional development
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LOCAL GOVERNMENT COUNCILS’ PERFOMANCE AND PUBLIC SERVICE DELIVERY IN UGANDA MUKONO DISTRICT COUNCIL SCORE-CARD REPORT 2009/2010 LOCAL GOVERNMENT COUNCILS’ PERFOMANCE AND PUBLIC SERVICE DELIVERY IN UGANDA MUKONO DISTRICT COUNCIL SCORE-CARD REPORT 2009/2010 Lillian Muyomba-Tamale Godber W. Tumushabe Ivan Amanigaruhanga Viola Bwanika-Semyalo Emma Jones ACODE Policy Research Series No. 45‚ 2011 1 LOCAL GOVERNMENT COUNCILS’ PERFOMANCE AND PUBLIC SERVICE DELIVERY IN UGANDA 2
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Abstract A grievance was filed by Local 10 of the American Federation of State‚ County‚ and Municipal Employees (AFSCME) on behalf of Carol Fern. Carol has been an employee of Bainbridge Borough for 18 years as a tax clerk. She was recently denied a request of 6 months unpaid maternity leave for a new born baby she and her husband recently adopted. It is the union’s belief that there has been a clear violation of their contract with Bainbridge Borough. Bainbridge Borough will be required to provide
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CHAPTER 7 Revenue and Collection Cycle LEARNING OBJECTIVES Review Checkpoints Exercises‚ Problems‚ and Simulations 1. Discuss inherent risks related to the revenue and collection cycle with a focus on improper revenue recognition. 1‚ 2‚ 3 59 2. Describe the revenue and collection cycle‚ including typical source documents and controls. 4‚ 5‚ 6‚ 7‚ 8 54‚ 55‚ 61‚ 63‚ 64‚ 66 3. Give examples of tests of controls over customer credit approval‚ delivery‚ and
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adequate revenue. It is based on this fact that there was the need for the government to levy taxes on the income of the legible citizenry. The Ghana Revenue Authority (Domestic Tax Revenue Division) is charged with that utmost responsibility of levying and collecting taxes on the incomes of individuals such as the Employed and Self-employed‚ (Income Tax)‚ corporate bodies (Corporation Tax)‚ Capital Gains (Capital Gains Tax) and others. Income taxes are different from other sources of revenue in that
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