Control systems and revenue generation in local governments :

Abstract

This study looked at the connection between Busia district control systems and local revenue generation. The study was guided by the following objectives notably; to examine the relationship between control activities and local revenue generation; to examine the relationship between information and communication management and local revenue generation; and to analyze the relationship between revenue monitoring and local revenue generation. The study was anchored on the conceptualization of agency theory. The study used a cross sectional research design, and a quantitative approach. The study target population was 156 staff from 19 Local government administrative units in Busia District, and stratified random sampling was used. Data was gathered from via a standardized, closed-ended questionnaire. Expert judgement and Cronbach's Alpha Coefficient were used in the validity and reliability analysis tests to evaluate the research instruments' content validity and internal consistency, respectively. Closed-ended questionnaires were utilized to gather data, which were then analyzed using Statistical Packages for Social Sciences to produce frequency tables, descriptive statistics (mean and standard deviation), and reliability, validity, correlation, and regression results. The results of the study showed that revenue monitoring, information and communication management, and control activities all had a favorable impact on local revenue creation. Therefore, the study suggests that in order to improve revenue creation in local government, control activities, information and communication management, and revenue monitoring are necessary. Finally, the study suggested that future scholars should conduct a comparison study by covering private, manufacturing, and non-Government organizations in Uganda.