Abstract:
In 1972 the Local Government was abolished and replaced with a direct central
government rule. The reintroduction of the Local Government occurred in the
beginning of the 1980s, when the rural councils and rural authorities were
reestablished. Local Government Elections took place in 1983 and the establishment
of functioning councils in 1984.
Their strategic position makes Local Government Authorities (LGAs) valuable and
viable for providing effective and efficient services required by the community. They
also provide platforms where community members exercise their democratic rights
by electing their representatives who in turn coordinate the provision of the local
services.
As such various reform programs had been undertaken to improve governance issues
in the LGAs. In the late 2007 Tanzania Government introduced in place Audit
Committees in the LGAs.
Even though there is significant government interest in audit committees, little
information was availed on how governments use audit committees. Thus, the
objective of this research was to identify the contributions of these audit committees
towards the LGAs performance in resources management. And Bariadi district
council was used as the case study.
Although Bariadi District Council (BDC) observed to perform its objectives of
services deliveries to her citizens, its audit committee lacked some of important
characteristics. The Committee did not conduct its meetings as required. Some of its
members are not live as they had transferred to other councils some months ago.
When sat and produced its reports management did nothing onto it.
Then the government is advised to strengthen and enable to perform their functions
and responsibilities smoothly by giving them enough resources.
