International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


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Research Paper | Public Administration | Tanzania | Volume 12 Issue 9, September 2023


The Effectiveness of Internal Controls System over Cash Management in Local Government Authorities: A Case of Morogoro District Council

Christina Mfuse


Abstract: The study aims in examining the effectiveness of the internal control system over cash in LGAs in Tanzania, a study of Morogoro District Council. This study used a case study research design. A sample of 30 respondents was drawn from a population of 64 respondents. Purposive and random sampling techniques were used to select respondents. The study conclude that, risk assessment and information and communication have a statistically significant relationship with the dependent variable, indicating their substantial impact potential. Conversely, control environment, control activities, and monitoring activities lack such significance, suggesting that changes in these variables are less likely to affect the dependent variable significantly. The relationship between independent and dependent variables was tested using Ordinary Least Squares. On the basis of the findings in this study, it is recommended that as risk assessment and information and communication are more influential in explaining the variation in the dependent variable compared to control environment, control activities, and monitoring activities council?s should make improvement in risk assessment and information and communication to enhance effectiveness in cash management. On the other hand, control environment, control activities, and monitoring activities were determined to be insignificant. This implies that these variables did not show a statistically significant relationship with the dependent variable in this analysis. Changes in these variables are less likely to have a substantial impact on the dependent variable.


Keywords: Internal Controls System, Cash Management and Local Government Authorities


Edition: Volume 12 Issue 9, September 2023,


Pages: 1533 - 1535


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