EVALUATION OF THE FINANCIAL RAMIFICATIONS OF BAD DEBTS NO REVENUE COLLECTION ON LOCAL GOVERNMENT AUTHORITIES IN TANZANIA

Abstract

The study conducted to assess factors that contribute to delayed completion of TARURA road construction projects in Arusha region in the past live [Mancini years from 2016/17 to 2021/22. The specific objective was (i) to identify severity of contractor-based causes of delays in road projects, (ii) to examine owner-based causes of delayed completion or road projects. And (iii) to determine consultant-based reasons for delayed completion of road projects. The study involved 62 respondents including 29 road contractors and 33 project supervisors. Findings of this study revealed that the top two causes of delays were unsettled issues to do with compensation of people's lands alongside the road projects. Shortage of equipment.. Findings showed that there was virtually no difference between severity indices for the two groups of respondents involved in this study namely contractors and supervisors. More pronounced causes of delays were delays in decision making by the owner. Delays in progress pennants hay the owner and poor communication between the project owner and the contractors. Contractors indicated that the top cause of delays due to consultants was incapability of road inspectors while supervisors ranked inflexibility of consultants and delays in performing inspections as two top causes of delays. The study concluded that perceived reasons for delayed road construction projects for contractors and supervisors were deterrent. It was rather concluded that project owner (TARURA) did not 0000p effective system to facilitate smooth execution of road projects. Project contractors should strive to acquire enough working capital and experience needed to executive road construction tritely. Also, projects' 00000 (106060) should make timely decisions to enable contractors commence and proceed with the work as per the planned schedules.