Implementation of the integrated financial management system (IFMs) in Tanzania: an evaluative study Lessons and Challenges

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University of Dar es Salaam
In the early 1990s developing countries in Africa began to focus on the improvement of public finance, in particular on budget and expenditure management reforms. Mainly as a response to concerns from the donor community, governments started to critically review the existing systems and processes. As a response to inadequate and outdated systems, a recommendation was the introduction of Integrated Financial Management Systems (IFMS). This study intended to evaluate the implementation of the Integrated Financial Management System (IFMS) in Tanzania, identify some of the implementation challenges and to highlight some lessons learnt to ensure success of the system. The paper outlines the FMS reform agenda, summarizes the development, design, implementation and evaluation of the system and finally presents some key conclusions for the design and implementation of FMS reforms. Data were collected through a survey conducted at the Ministry of Finance and Economic Affairs, key informant interviews, and review of relevant documents. These data were analysed using both qualitative and quantitative methods. The results show that the integrated financial management system implementation has indeed improved the performance of employees, improved the levels of transparency and accountability and comprehensive and fully reconciled fiscal data and reports have been made available on a continuous basis. Furthermore the results indicate that more emphasis should be given to training the employees especially the end users. Specialized training is also another emphasis for the supporting team at the Accountant General’s department so as to reduce dependency on the consultants and hence delays in solving complex application problems. It is also noted that transfer of trained staff to perform duties not related to IFMS is a threat to the efficient functioning of IFMS and also increases training costs.
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Management systems, ICT Infrastructural, Financial, Tanzania
Miraji, K (2010) Implementation of the integrated financial management system (IFMs) in Tanzania: an evaluative study Lessons and Challenges master dissertation, University of Dar es Salaam. Available at