An evaluation of financial performance of local government authorities in Tanzania: the case of Kinondoni Municipality

This is an evaluation study on the financial performance in the LGls in Tanzania. It starts by examining the historical perspective of the local governments' reforms. Financial autonomy, sufficiency, coherence in planning and budgeting, expenditure patterns and financial dependency are the core aspects that have defined the management performance in a course of this study. The study is based on case study approach and was conducted in Kinondoni Municipality. Both qualitative and quantitative (tabulations, averaging and trend analysis) data analysis techniques were employed to come up with conclusions, which were generalised and extended for LGls in Tanzania. The study takes the period between year 2000 to 2004, a period of 5 years with a view of measuring immediate impacts of reforms on revenue collection, expenditures, and pattern of funding sources. The study findings confirm the main proposition by revealing that reforms in the Local Government Institutions' financial sectors and its administrative structure have not yet resulted into sound financial management performance. Finally, the study has drawn conclusions and recommendations on Local Government Institutions' revenue process, taxation and general management