CHAPTER FOUR: DATA ANALYSIS AND INTERPRETATION 4.1 Introduction This chapter presents the data analysis, results and discussion of the findings on the relationship between internal control systems and revenue collection efficiency in water services providers in Athi Water Services Board. The chapter concludes with a summary and interpretation of the findings. 4.2 Response rate The research targeted 12 water services providers under Athi Water Services Board. Table 1.4 shows that out of the 12 questionnaires distributed, 9 questionnaires were received back completely filled, giving a response rate of 75%. According to Mugenda and Mugenda (1999), a response rate of 50% is adequate for analysis and reporting. Questionnaires Frequency Percentage Returned 09 75 Unreturned 03 25 Distributed 12 100 Table 1.4: Response Rate (Source: Author, 2014) of Existence 4.3 Respondents’ Years From the table 2.4 below, 11.1 % of the Water Service providers existed less than 5 years, 55.56% for a period between 5 to 10 years, and 33.3% more than 5 years.
CHAPTER FOUR: DATA ANALYSIS AND INTERPRETATION 4.1 Introduction This chapter presents the data analysis, results and discussion of the findings on the relationship between internal control systems and revenue collection efficiency in water services providers in Athi Water Services Board. The chapter concludes with a summary and interpretation of the findings. 4.2 Response rate The research targeted 12 water services providers under Athi Water Services Board. Table 1.4 shows that out of the 12 questionnaires distributed, 9 questionnaires were received back completely filled, giving a response rate of 75%. According to Mugenda and Mugenda (1999), a response rate of 50% is adequate for analysis and reporting. Questionnaires Frequency Percentage Returned 09 75 Unreturned 03 25 Distributed 12 100 Table 1.4: Response Rate (Source: Author, 2014) 4.3 Respondents’ Years of Existence From the table 2.4 below, 11.1 % of the Water Service providers existed less than 5 years, 55.56% for a period between 5 to 10 years, and 33.3% more than 5 years.