Dissertation (Public Administration)The study was about Human Resource Accounting and Auditing (HRA & A) for HRM in public sector. The main objectives of the study were to examine the impact of Human Resource Accounting and Auditing in Public Service Delivery in Muheza District. It intended to attain the following research objectives:- Analyzing status, examine the impact and identify the challenges of Human Resource Accounting and Auditing in Public Service Delivery in in Muheza district. In the literature review, though HRA&A practice is important in HMR, there is inadequate information on the impact of HRA&A in public sector, in less developed countries hence undertaking this study to cover the existing gap. The study has used a cross-section survey design and the study was entirely quantitative. Data were collected by using interviews, questionnaire survey and documentary review. From the findings it was found out that poor exercise of HR departments updating employee particulars and profile affected services delivery in the public organizations. This affected the implementation of HRA&A, hence poor performance to the service delivery. The study concluded that there was no positive impact of Human Resource Accounting and Auditing implementation of public service delivery in the study area, thus slightly positive effective HRA&A practice for employee performance. It has been recommended, that for real improvement of the status of HRA&A in decentralized delivery of public services, it requires the government to make sure that employees status were regulaly updated at the required time.