ON-SPOT BILLING SYSTEM, COST OF WATER, REVENUE COLLECTION MECHANISM & REVENUE COLLECTION PERFORMANCE OF PUBLIC UTILITY ENTITIES EVIDENCE FROM NWSC MBARARA CENTRE

Abstract

Revenue collection performance is vital in promoting efficiency in the service delivery and economic development of organizations. The purpose of the study was to determine the contribution of on-spot billing system, cost of water and revenue collection mechanism on revenue collection performance of public entities in Uganda. The study objectives were to establish the contribution of cost of water on the revenue collection performance in NWSC, to examine the contribution of revenue collection mechanism on revenue collection performance in NWSC, and to find out the relationship between on-spot billing system and revenue collection performance in NWSC. The study was guided by the cash management theory which focuses improving liquidity and it adopted a cross sectional research design. Data was collected using a questionnaire and an interview guide. 108 respondents participated in the study. Data was entered into SPSS, and analysed using descriptive statistics. Findings show that the cost of water significantly contributes to revenue collection performance in NWSC, Mbarara Centre. Results also indicate that location of pay points, the failure to automate revenue collection, the number of pay points, and mode of paying bills significantly contributed to Revenue Collection Performance Findings. Further affirm that on-spot billing has a significant effect on revenue collection performance at NWSC because it enhances revenue collection performance. Basing on the results of the study, it is recommended that the government should subsidise more the cost of water, customers be engaged in the pricing or mode of payment for water bills, number of pay points be increased and establish more convenient ways of paying for water like of mobile money agents and more attention be attached on improving on the on spot billing system and meter reading challenges and also that customers be sensitized on their roles to NWSC.