EFFECT OF FORCE ACCOUNT IN ENHANCING FINANCIAL EFFICIENCY IN TANZANIA

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.