Dissertation (MA Accounting And Finance)A low percentage of implementation of Controller and Auditor General Recommendations show that the public sector is reluctant to take action on issued audit recommendations. This study examined the factors affecting implementation of Controller and Audit General Recommendations in Local Government Authorities in Tanzania. The objectives of the study were: to determine the influence of management support, role of audit committee and investigating the effectiveness of follow up mechanism in implementing Controller and Auditor General Recommendations. The study was conducted in three LGAs namely, Bukoba, Karatu and Sikonge DCs. Cross-sectional research design was adopted using both qualitative and quantitative method. The study targeted 81 respondents but only 75 returned the questionnaires, indicating the response rate of 93%. Purposive and non-probabilistic sampling techniques were used to select the respondents. Primary data were gathered through questionnaires and interview guide while secondary data were gathered through documentary review. Data were analysed using descriptive statistics such as frequency, mean and percentage as well as inferential statistics such as correlation and multiple linear regression. The study findings reveal that, Management support, the role of Audit Committee and effectiveness of Follow-up mechanism have direct influence on the implementation of Controller and Auditor General’s recommendations in Local Government Authorities. The study concluded that, successful implementation of Controller and Auditor General Recommendations require full management support, effectiveness of Audit Committee and close follow up by CAG and LAAC. Besides, the study recommends that the CMTs provide much support toward the implementation process of the CAG recommendations, to facilitate Council Audit Committee in their statutory meetings and appoint competent committee members. Finally, the study recommends that LAAC visit or conduct hearing sessions to all 184 Councils in Tanzania each year.