Abstract:
This study assessed the effect of Force Accounts (FAs) on enhancing financial
efficiency during the implementation of water projects in the Hanang and Mbulu
Districts in the Manyara Region. It applied a mixed-method approach involving a
cross-sectional research design from a population of 256 employees of Katesh and
Mbulu Water Supply and Sanitation Authorities. The study targeted a sample size of
156 respondents. However, 126 respondents were reached. It involved stratified
random and purposive sampling strategies to select respondents. Data was collected
using surveys and interviews. Survey data was analysed through frequencies,
percentages, mean, and standard deviation, while interview data was analysed through
content analysis. The study findings showed that force account is applied through local
labour, direct supervision, and direct procuring of materials. The study revealed
inconsistencies in monitoring financial resources due to a shortage of qualified water
engineers. Findings also noted that cost-benefit analyses are often conducted. The
study findings revealed that using force accounts is influenced by several factors,
including project size, staff competency, management support, project costs, and
project urgency. Findings of correlation statistics showed that force account and cost saving show a significant positive correlation, suggesting that using force account
methods leads to better cost-saving outcomes. The study concludes that relationships
between force account and labour productivity and time-saving are weak and not
statistically significant, indicating that force account usage does not have a meaningful
effect on these variables. The study recommends that water supply and sanitation
authorities should improve human resource management and project logistics to
improve labour productivity and time-saving in project implementation.
