AN APPRAISAL OF REVENUE COLLECTION METHODS IN GOVERNMENT ESTABLISHMENTS A CASE STUDY OF UNIVERSITY OF NIGERIA TEACHING HOSPITAL (UNTH)
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AN APPRAISAL OF
REVENUE COLLECTION METHODS IN GOVERNMENT ESTABLISHMENTS
A CASE STUDY OF
UNIVERSITY OF NIGERIA TEACHING HOSPITAL (UNTH)
ABSTRACT
The
intention of the this research work is to analysis the various methods of
revenue collection in government establishments and to find out how far these
methods of revenue collection achieved the objectives of the organisation,
university of Nigeria teaching Hospital Enugu as a case study.
The research will be carried out through series of oral interviews and
distribution of questionnaires, the data that will be collected will be
analyzed as well as interpreted by the researcher from the testing and proofing
of hypothesis. The researcher will also source information from textbooks,
magazines, journals and other related materials.
The researcher was faced with the following constraints:
-
Insufficient money to distribute as much questionnaires as possible.
-
Insufficient time.
The problems of the
teaching Hospital as it concerns revenue collection are as follows:
-
Decreasing revenue collection.
-
Poor quality of accounting and Revenue staff and
-
Inadequate accounting system.
Based on that, the researcher made a comprehensive recommendation to help the
organisation and in fact any other government establishment for that matter
achieve the management set objectives.
TABLE OF CONTENTS
TITLE
APPROVAL
PAGE
DEDICATION
ACKNOWLEDGEMENT
ABSTRACT
CHAPTER
ONE
INTRODUCTION
1.1 Background of
the
study.
1.2 Statement of
problems
1.3 Objective of the
study.
1.4 The significance
of the study
1.5 Scope and
imitations of the study
1.6 Statement of the
Hypothesis
1.7 Definition of
terms.
CHAPTER
TWO
REVIEW
OF RELATED LITERATURE
2.1
Introduction
2.2 Revenue
Assessment and collection in the university
of Nigeria teaching Hospital Enugu
2.3 Registration and
out patient procedures.
2.4 In-patient
Assessment and collection methods
2.5 Assessment and
collection method with respect to
patients who died in the Hospital.
2.6
Revenue collection methods for staff and
other special cases
2.7 Ministerial
Accounting system.
2.8 Accounting
Records kept by university of Nigeria teaching
teaching Enugu in relation to Revenue collection.
2.9 Strategies to
ensure Effective Revenue collection
2.10 The role of Internal Audit
in enlacing Revenue collection
CHAPTER
THREE
RESEARCH DESIGN AND
METHODOLOGY
3.1 Sources of Data.
3.1.1 Primary sources
3.1.2 Secondary sources.
3.2 Collection
methods /instrument.
3.3 Sample Used
/Determination of the Sample size.
3.4 Statistical
Method Used for Data Analysis -
CHAPTER
FOUR
PRESENTATION ANALYSIS AND
INTERPRETATION
OF DATA.
CHAPTER
FIVE
SUMMARY
OF FINDINGS CONCUSSIONS AND
RECOMMENDATIONS
5.1 Summary of
findings
5.2 Conclusions.
5.3 Recommendation
Bibliography
CHAPTER
ONE
INTRODUCTION
1.1
BACKGROUND OF THE STUDY
A
cursory observation at the list of the generally perceived abundant material
and human resources that supposedly abound in this country would indicate that
in actual sense, Nigeria, as a nation is greatly blessed with a lot of them.
Among these abundant natural resources include minerals such as coal, crude
oil, lead, tin, sodium chloride, to mention but a few. In addition, a lot of
human resources are in existence in all fields of human endeavour, both within
Nigeria and overseas. Naturally, as a developing nation, there is the
overriding need to effectively harness and utilize these resources if the goals
of the nation were to be achieved
Regrettably, despite these abundant human and material resources that are in
existence in Nigeria, most of her citizenry still live in abject poverty; an
indication that in parts, these resources have not been properly managed over
the years. As a matter of truism, the poor economic situation of Nigeria
reached a stage when the federal government had to shift emphasis from external
borrowing to local or internal sourcing of revenue for both their capital and
recurrent expenditures. This is same for the states and local government
council tiers of the government.
Achebe
Chinua (1985) in his work- The trouble with Nigeria, said that “he know enough
history to realize that civilization does not fall from the sky; it has always
been the result of peoples toil and sweat, the fruit of their long search for
order and justice under brave and enlightened leaders, maintaining that
Nigerians are what they are only because their leaders are not what they should
be.
Revenue collection in the university of Nigeria teaching Hospital, Enugu is the
responsibility of the Accounts Department of the Hospital. They are responsible
for the recording in financial terms. The day to day transactions of the
hospital. These transactions and records mainly related to the receipts and
payments, Income and expenditure and assets and liabilities of the hospital and
usually cover transactions within a particular month or quarterly or semi-
annually within a financial year as may be required. The financial year of the
hospital follows the government fiscal year which is from 1st
January to 31st December of every year.
1.2 STATEMENT OF
PROBLEMS
Specifically, the research intends to provide answers to the following
questions:
1)
Are Accounting records adequately and properly kept in conformity with
the objectives and government and accounting standard?
2)
Who are the accounting staff of the Hospital? And how were they recruited?.
3)
What are the accountability methods or who is accountable for what?
4)
What are the financial implications of the findings and how can its knowledge
help to the improvement of revenue collection process in the university of
Nigeria teaching Hospital Enugu?
The study will also examine the hospital as an enterprise and a very big one
for that matter. The Head of Accounts department is the Assistant Director
finance who has the over all responsibility for the effective running of the
department. He reports to the chief executive of the hospital, the chief
medical Director.
1.3
OBJECTIVE OF THE STUDY
In the study, the researcher intends to trace the extent of contribution of the
university of Nigeria teaching hospital Enugu in the internally generated
revenue of the federal ministry of Health. The study will equally provide
answers to the under listed problems of the teaching Hospital as it concerns
revenue collection methods.
i)
Decreasing revenue collection.
ii)
Poor quality of accounting and revenue staff and
iii)
Inadequate accounting system.
1.4 THE SIGNIFICANCE
OF THE STUDY
It is hoped that the study will be valuable to the hospital management and in fact,
any other government establishment for that matter, to appreciate the
deficiency inherent in the methods of revenue collection in our teaching
Hospitals. The government following the researcher’s recommendation will modify
same to achieve better results. This will in turn save the government huge
financial losses. There must be checks and balances otherwise the actors in the
accountability process will ignore justice and fairness.
It is also believed that if the methods are effective in controlling fraud,
every Naira collected by the government will be adequately accounted for.
Finally, this research report will enable students of financial studies
especially the accountancy students to have an indepth knowledge of the methods
of collecting revenue available to no- profit making organization especially
those funded and controlled by the government. It will also help them to
understand the audit of government organizations when the government
relinquishes such audit over to certified public Accountants.
1.6 STATEMENT OF THE
HYPOTHESIS
The
following hypotheses were formulated to guide the study;
i)
Ho: Most of the accounting officers and Revenue clerks at UNTH, Enugu are
inexperienced and inadequately qualified for their job.
Hi: Most of the
accounting officers and Revenue clerks at UNTH Enugu are experienced and
adequately qualified to perform their job.
ii) Ho: A
lot of obstacles militate against its effectiveness.
Hi: No obstacle militate against its effectiveness.
iii)
Ho: The various methods of revenue collection are not effective towards meeting
the organizational objectives of university of Nigeria teaching Hospital Enugu.
Hi: The various methods of revenue collection
are effective towards meeting the organizational objectives of university
of Nigeria teaching Hospital Enugu.
1.7 DEFINITION OF
TERMS
i)
Accounting staff: This refers to any person that performs the activities of
financial officer irrespective of the person’s rank or designation.
ii)
Revenue clerk: this refers to any person that collects the
hospital bills and
other fees whether he/she is accounting officer or not.
iii)
Revenue: Means all monies accruing or total annual
income generated from hospital bills and charges.
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