Impact of the local authority transfer fund LATF on service delivary : a case of the County Council of Garissa

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Mogeni, Samwel Mosomi
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The Kenyan Government in its effort to strengthen the capacity of LAS services introduced the LATF in 1999, increasing the allocation to the fund from in FY 1999/2000 to Ksh.7.5b in FY 2006/07. The County Council of Garissa allocation increased from Kshs 4,052,720.00 in 1999/2000 to Kshs 50,153,956.00 in 2006/2007.It's in the light of the increased allocation and eight years after the introduction of the fund, that the study sought to assess its impact on service delivery to the residents of the County Council of Garissa. The study involved administration of structured and semi-structured questionnaires to the respondents (34 Council employees and councillors, respondents who were considered to have vital information for the study). 29 of the questionnaires were properly filled and the response rate of eighty-five percent was considered adequate for the purposes of the study. Data collected were analyzed using descriptive statistics where percentages based on frequencies were calculated. The data are presented using tables. Findings from the study indicate that after the introduction of LATF, the quality of services offered improved and the council was able to offer additional services according to seventy-six percent of the respondents, while it did not for twenty-four percent of the respondents. With the exception of reservations from twenty-four percent of the respondents, it can be concluded that LATF has enabled the council to offer additional services and improve the quality of its services. Other findings indicate that ninety percent of the respondents agree that the council holds the annual LASDAP meetings at ward level to identify projects to be undertaken. Further, they concurred that the final list of projects generally reflects those identified during the consultative meetings. However, ten percent of the respondents disagreed indicating that it's the chief officers together with councilors who identify projects to be undertaken. More awareness is therefore needed to bring on board all residents individually or through representatives. In addition, the council has been preparing and submitting its annual budget within stipulated deadlines thereby avoiding financial penalties for noncompliance. However, the council does not always implement and complete all budgeted for projects. Measures should be put in place by the relevant authorities to ensure implementation of budgeted for projects and adherence to the budget. Also, internal audit is not regularly done according to eighty-six percent of the respondents in contrast with eighty-three percent of the respondents who agree that external audits are regularly done on LATE The internal audit unit should be established and empowered to perform its mandate
Department of Accounting and Finance,64p.HJ 9125.M6 2009
Local finance--Kenya--Garissa municipality, Local finance--Kenya--Garissa municipality