A Dissertation Submitted in Partial Fulfillment of the Requirements for Award of the Degree of Master of Science in Accounting and Finance (MSc A&F) of
Mzumbe University
This study focused to exploring the impact of insufficient implementation of Local Government Authorities (LGAs) Budgetary Plans along Mara Region. Specifically the study aimed at realizing the following objectives; To identify and analyze the causes of insufficient implementation of LGAs budgetary plans. To study and identify impact that this insufficient implementation has in the society. To study and analyze issues should be done to improve the LGAs budgetary plans implementation.
The statement of the problem of the study was ‘there are series of programmes and projects that are not completed as planed as being reported by several stakeholders of LGAs in Tanzania due to delay in fund release, fund note yet transferred, staff capacity to implement the LGA plans, transferred/collected fund to LGA not fully utilized and inadequate infrastructures available to the LGA’. Basing on comments from different reports as stated above, the researcher realized that there is need to conduct a study choosing Mara region as the study area.
This study employed the survey study design which was conducted to Mara Region LGAs, involving 85 respondents of whom 30 respondents were from LGAs head office including head of department from Finance and Policy and Planning, and 55 respondents were village and ward executive officers. Questionnaire and documentary reviews were techniques used to collect information from the field.
Most of the study findings were as following, delay of fund transfer from Central Government to LGAs for some programmes, fund for some programmes not being provided in full as estimated in the annual LGAs budgetary plan, under estimation of the project costs that do not meet the actual cost of some projects being planned and some community did not made their contributions on time.