Focus, Kisaro2021-05-112021-05-112007Focus, Kisaro (2007) Fixed Assets Management Practices In Local Goverment;The Case Of Municipal Councils In Dar es Salaam, Masters dissertation, University of Dar es Salaam,http://41.86.178.5:8080/xmlui/handle/123456789/15222Available in print form, East Africana Collection, Dr.Wilbert Chagula Library, class mark (THS EAF HJ9110.F62)This study examined the fixed assets management practices in three municipalities of the Dar Es Salaam City. The benefits of efficient and effective fixed assets management practice in local government can be achieved through high quality services provided by those assets and minimal running and the mai tainance costs of those assets. The main objectives of this study were, therefore, to investigate he types of fixed assets owned by local governments, to assess the recording and accounting for fixed assets and to examine whether proper guidelines exist for fixed assets management in local governments. The study was conducted mainly by way of a survey. 60 questionnaires were distributed to various individuals in the LGAs of which 49 usable responses were reserved. The findings indicated that the surveyed LGAs do not maintain fixed assets register, they do not properly record and account for fixed assets, and they do not have fixed assets management guidelines. Similarly the findings indicated that the surveyed LGAs do not have a specific department that is charged with the responsibility of fixed assets management in Tanzania LGAs still leaves a lot to be desired. The researcher recommends that, Local Government Authorities should maintain adequate and up to date fixed assets register, ensure the availability and application of fixed assets management guidelines, existence of independent fixed assets department, and consider establishing fixed assets management incentives so as to encourage their departments and agencies to adopt sound assets management practices. Staff training is also high recommended together with the introduction of computerized fixed assets management system where possible.enLocal financeFixed assets managementLocal govermentsDar es SalaamThesis