An analysis of revenue management efficiency at Lusaka city council.

This study empirically investigated the efficiency of revenue management at Lusaka City Council (LCC). Primary data was collected through individual questionnaires and in-depth interviews with LCC employees. Employing the Slovin formula, the sample size comprised 70 council workers selected through purposive and simple random sampling methods. The study used descriptive and inferential tools to conduct the analysis. The study revealed that bank deposits were identified as the most effective revenue collection practice at LCC. Interviewees expressed belief in the appropriateness of existing revenue collection strategies; however, the study found the overall extent of these strategies to be poor. The findings underscored the importance of strengthening the legal framework, continuous sensitization, and expanding collection points to enhance revenue collection, aligning with practices of entities like the Zambia Revenue Authority (ZRA). Assessment methods were deemed ineffective, primarily relying on open meetings within departments or sections. The study highlighted LCC's inefficiency in revenue collection, emphasizing the need for the council, as one of the oldest, to serve as a model for sustaining operational expenses independently. Dependency on legislative frameworks, measures, and remedies was evident, yet these were deemed insufficient. Respondents expressed a lack of understanding of the utility of revenue collection by LCC, questioning its necessity. The study recommends a harmonization or review of the legal framework supporting revenue collection to enable the Local Authority to realize its full potential.