Proportion of Own Source Funds Allocated to Development Projects over Past Five Years in Ikungi District Council Singida Region, Tanzania

Abstract

The study assessed the proportion of own source funds in facilitating effective cash injections in development projects in Ikungi District Council in Singida Region. Specifically, the study examined the allocation of own source funds to development project over the past five financial years guided by the resource-based view theory. The study adopted a mixed-methods research approach and descriptive research design. Simple random and purposive sampling methods were used. Data were collected from a sample of 100 respondents selected from a target population of 132 stakeholders. Structured questionnaires, interviews, and document review methods were used for data collection. Quantitative data were analyzed using descriptive statistics and multiple linear regression analysis through statistical package for social sciences while qualitative data were analyzed using thematic analysis. The findings revealed that allocation of own source funds to development projects had a significant positive effect (B = 0.287, p = 0.000). Documentary review findings showed that own source revenue collection increased from TZS 2.1 billion in 2020/2021 to TZS 4.5 billion in 2024/2025, while project completion rates improved from 66.7% to 88.9%. The study concludes that increasing development allocations, significantly enhance development project financing and implementation within local government authorities. The study recommends strengthening digital revenue collection systems, increasing allocation of own source funds towards development projects, and improving financial monitoring and accountability mechanisms to ensure effective utilization of local revenues for sustainable socio-economic development.