Dissertation (MA Public Administration)This study investigated the Impact of local Political leadership on the utilization of local government revenue in Tanzania, with special focus on Iringa Municipal Council. The study examines the problems encountered in local leadership and utilization such as; transparency and lack of accountability of the local political leaders, ineffective financial controlling measures, misappropriation, and embezzlement of local government funds. The research is a survey research while a simple random and stratified random sampling technique was used for the case of probability sampling and purposive sampling for non probability. The researcher made use of primary and secondary method of data collection. The total population of the study was 151345 while Taro Yamane’s formula was used to determine the sample size of 100. It was observed that, local government had always funds that were mismanaged, which were caused by the local political leaders and heads of departments, because of much corruption which existed in all local authorities in Tanzania. There is also, poor awareness of local people who are the tax payers, and the internal auditors about their part in ensuring efficient and effective management of local government revenue/income. Therefore, it is recommended that the revenues of the local government should be handled by honest and accountable personnel, those who possess sound knowledge in revenue generation and utilization. The corrupt local political leaders and other heads of departments must be prosecuted to court to enhance the development of the local government and improvement of delivery of services to the local people.