Browsing by Author "Naftal, Aishi"

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    Evaluation of the challenges confronting local government authorities in controlling public resources in Tanzania
    (University of Dar es Salaam, 2016) Naftal, Aishi
    The purpose of this study was to evaluate the challenges confronting local government authorities in controlling public resources in Tanzania. The study was conducted in Mtwara region specifically Mtwara Municipal Council, Newala District Council and the CAG office Mtwara branch. This study was conducted using research design and research paradigm where by a sample size of 100 respondents selected using purposive sampling procedures. Both primary and secondary data was used where by primary data was collected using questionnaire, interview and observation and data collected was analyzed using excel and SPSS. The result of the study revealed the following; there are several loopholes available in LGAs such as poor internal control, weak follow up by responsible personnel, irrelevant sections available in binding laws and irrelevant cost items in donor funded BOQ templates which in turn confronts local government authorities in controlling public resources in Tanzania, the study found also that effectiveness of auditing is compromised by various factors like limited time and budget, sampling, lack of technical personnel, Auditors’ independence, slow/non implementation of auditors’ recommendation, inadequate number of auditors and low/non awareness of major software used by LGAs which limit the effectiveness of auditing function and hence become one of the challenges confronting local government authorities in controlling public resources in Tanzania, and finally, the study found that there is ineffectiveness of human resources in local government authorities which mainly is attributed by poor working condition and welfare of human resource and low or non-punishment by management to personnel involved in misappropriation of public resources, thus limits the controlling of public resources in Tanzania. Conclusively the study reveals that if the identified challenges are removed the controlling of public resources could be effective thus the government and other responsible parts should strive to get rid of the weaknesses noted.