Budget transparency in local government: A case study of Temeke Municipal council, Tanzania

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University of Dar es Salaam
The study intended to explore the level of budget transparency in local government taking Temeke municipal council as a case study. The study measures transparency in four pillars: adherence of established timeliness, budge guidelines and macro-economic fiscal policies; budget participation; access and distribution of budget information; and understandability of budget presentation and contents. The study used descriptive research design, likert-type questionnaires was used to collect data from sample size of 34 respondents derived using stratified and proportional allocation sampling techniques. Data collected was analyzed through contents analysis followed by regression analysis and correction analysis using SPSS for software. Research findings show that, the level of adherence to established timetable, guidance and macro-economic fiscal policy is moderate; the level of budget participation is also moderate with sufficient forums being available; although there exist vast media for budget information communication municipal council does not utilize the available media, accessibility of budget information is low; under stability of budget presentation and contents is moderate as budget information are customized to fit respective audiences. In general, the level of budget transparency is moderate. The level of budget transparency can be improved by improving adherences timetable, provide training on budget preparation to wider audiences, change public negative attitude towards budget information distribution, and includes definition and clarifications of budget technical terms and analysis in documents.
Available in print form, East Africana Collection, Dr.Wilbert Chagula Library, (THS EAF HJ9111.T34C4752)
Local budget, Local finance, Local government, Temeke municipal council, Tanzania
Charo, Y. H (2016) Budget transparency in local government: A case study of Temeke Municipal council, Tanzania, Masters dissertation, University of Dar es Salaam, Dar es Salaam.