Management of Non-tax Revenue Collection

The Audit assessed whether the Ministry of Finance effectively managed the collection of non-tax revenue to ensure adequate mobilisation of domestic funds. The audit covered four financial years from 2021/22 to 2024/25.

The audit found that, despite improvements, non-tax revenue's contribution to GDP remained below the regional average. This was mainly due to inadequate institutional arrangements and coordination, limited identification of new revenue sources, unrealistic revenue estimates, inefficient collection systems, and inadequate follow-up and reporting. 

The audit recommended that the Ministry of Finance strengthen the institutional and regulatory framework for non-tax revenue management, improve systems for identifying and estimating revenue sources, standardise collection and control procedures, and establish a centralised follow-up and reporting mechanism to enhance transparency, efficiency, and domestic revenue mobilisation.