Abstract:
Many African countries struggle with the right approach to reform public financial management. Reviewed literatures in this study indicate that institutions, systems, and processes that deal with the various aspects of public finance are weak, non-transparent, and, often, incapable of developing adequate budgets, monitoring public expenditures, using public funds and investments efficiently, and providing reliable data for macroeconomic modelling. Therefore, the study conducted to examine challenges associated with implementation of facility financial accounting and reporting system in local government authorities where the instruments used for data collection were questionnaire, interview and Focus Group Discussion. A total of 78 respondents were a sample of the study. Data were analyzed using Statistical Packages for Social Science, supported with qualitative data. Both qualitative and quantitative data were analyzed in the study. Challenges associated with implementation of facility financial accounting and reporting system on local government facilities were the system is not friendly in areas with poor networks, shortage of system users in facilities, unskilled facility financial committees, regular changes in guidelines, poor infrastructures and working facilities, poor financial recording, staff multitasking and lack of accountability.It is recommended that the Government should increase practice of facility financial accounting and reporting system by putting strategies in place for action. The implementation of these strategies should be in a participatory attention of the mentioned ministries, policy makers, local government authorities and facility users. The endpoint of doing so is increased revenue collection by the Government of the United Republic of Tanzania.
