Abstract:
Various African countries continue to develop mechanisms for curbing the problem of ineffective governance of public Funds in their Local Government Authorities (LGAs). Bearing the PO-RALG report (2019) which identified both, Ulanga and Malinyi LGAs of Morogoro region leading towards ineffective governance of public Funds, this research utilizes those cases to investigate decision making factors contributing to that problem. The study was guided by four objectives which assessed whether to ineffective governance of public funds had anything to do with the: perceptions and attitudes of officials in LGAs; the level of knowledge, skills and capabilities in decision making among LGAs officials; institutional factor among regulative, cognitive and normative factors in decision making; as well as the individual and institutional decision making within and across the two selected LGAs. The study utilized a cross-sectional–multiple case design that combines both quantitative and qualitative research approaches from a sample of 150 study participants who were selected using both, purposive stratified sampling and simple random sampling techniques. It utilized stratified random sampling to select a sample of 110 study participants among public officials working in the two surveyed LGAs, community members in those LGAs and councilors. It also included 40 key informants including 19 heads of strategic areas in each LGAs departments and units, as well as 2 key informants from PO-RALG and civil societies. The study relied on data obtained through the use of questionnaires, interview guides, FGD guides, and secondary data analysis. It also relied on descriptive statistics in the analysis of quantitative data as well as thematic analysis for the analysis of qualitative data.
Overall, the study found disparity in terms of governance of public funds between the national level and the lower levels of the society such as Local Government Authority (LGAs) where the national accountability and responsive culture is yet to be entrenched. As a result, governance of public funds in LGAs is skewed more by personality attributes and interests of leaders instead of institutional norms, rules and regulations. A relative high number of surveyed public officials lack knowledge in financial decision making, and also fail to understand the linkage between public policy and law enforcement in governance of public funds. This observation is due to the low level of knowledge and skills in financial decision making among public officials vested with powers and authorities. The study concludes that institutional decision making factors surpass individual attributes which in-turn fuel ineffective governance of public funds in local government authorities. In this light, the study has advanced a number of recommendations. Amongst them include reviewing country’s coherent Employment and Labour Relation Act (ELRA) of 2004 to include transformations of local governance structures, institutions and actors to improve governance of public funds and thereby meeting the desired targets in LGAs.
