An analysis of the effects of equalisation funds on service delivery in selected local authorities in Zambia

Journal of Local Government Research and Innovation


 
 
Field Value
 
Title An analysis of the effects of equalisation funds on service delivery in selected local authorities in Zambia
 
Creator Chishimba, Hanson Kazonga, Eustarckio Nsenduluka, Evaristo
 
Subject Local Government; Financing; Equalisation Fund equalisation funds; financing; local government; local revenue; fiscal capacity; revenue base; service delivery
Description Background: The government of the Republic of Zambia established the Local Government Equalisation Fund, to which each year parliament appropriates not less than 5% of the total amount of projected income taxes collected for the republic for that financial year. The purpose of the fund is to provide a source of financing for service delivery.Aim: The goal of this study was to analyse the effects of equalisation funds on service delivery in selected local authorities in Zambia.Setting: The study focused on Lusaka City Council, Luanshya Municipal Council and Chisamba and Luangwa town councils in Zambia.Methods: A concurrent mixed-methods approach was used. The population comprised registered property owners and council officials in the selected districts. The sample was drawn using stratified sampling. Data were collected using questionnaires and analysed by using descriptive statistics and regression analysis using the Statistical Package for Social Sciences (SPSS) version 25. Qualitative data were analysed using a narrative approach.Results: The expenditure composition of the equalisation funds shows that expenditure on personal emoluments accounts for a greater proportion than capital and service expenditure. There were similarities and differences in the methods of service delivery among local authorities: the use of local government enterprise, contracting out, franchises, volunteers, self-help groups and in-house provision.Conclusion: There is lack of satisfactory adherence to the guidelines on utilisation of equalisation funds for service delivery as espoused by the central government. The local authorities studied do not adhere to the prescribed guidelines on the utilisation of equalisation funds.
 
Publisher AOSIS
 
Contributor University of Lusaka, School of Postgraduate Studies
Date 2020-10-30
 
Type info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion — Concurrent Mixed Methods
Format text/html application/epub+zip text/xml application/pdf
Identifier 10.4102/jolgri.v1i0.14
 
Source Journal of Local Government Research and Innovation; Vol 1 (2020); 9 pages n/a 2709-7412
 
Language eng
 
Relation https://jolgri.org/index.php/jolgri/article/view/14/27 https://jolgri.org/index.php/jolgri/article/view/14/26 https://jolgri.org/index.php/jolgri/article/view/14/28 https://jolgri.org/index.php/jolgri/article/view/14/25
 
Coverage Zambia 2016 to 2018 Councils; Property Owners; Council Officials
Rights Copyright (c) 2020 Eustarckio Kazonga https://creativecommons.org/licenses/by/4.0