Abstract:
The objective or purpose of this study was to examine the effective of financial
management and control in local government administration, Mvomero District.
Purposefully, the study was conducted to assess the extent to which local government
financial management has impact on effective and judicious use of public financial
resources in Mvomero District and the influence of financial planning and control on
quality delivery of public services in local government areas in Mvomero District. The
researcher use descriptive and case study design to carry out the study. There were
forty (40), respondents recruited from accounting department, other department,
Auditing department, and Administration department, drawn from local governments
in Mvomero district council. The data was obtained through administering study
questionnaire of (40) items to sixty (60) accounting department, other department,
Auditing department and Administration department, having a response rate of 66.7%.
The findings of the study revealed that 72% of the leaders had not received any
training on financial management control which affected their readiness to accept and
implement appropriately financial management strategies. Also 68% of the
subordinates were found not possessing appropriate qualifications for financial
management. 73% of the non – leader’s staffs never received on job training on
financial management. These findings marked that there is still no effectiveness in
Financial Management control system that’s why in the financial reporting from CAG
shows that Mvomero District council getting more qualified report rather than un
qualified report. Moreover this study recommends that financial management in the
local government must be redefined according to the local environment so as to meet
the working environment of the local government authorities. There should be in place
a plan for enabling executive directors and head of departments in the local
government authority should be providing with training, guidance and motivation
implement timely financial management strategies, for ensuring quality delivery of
public services in local government areas of Mvomero District; and also verified that
the practice of public financial management enhance transparency and accountability
in the use of public financial resources in Mvomero District.
