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Framework for Downward Accountability in

Local Government Authorities


Submitted to the
Prime Minister’s Office-
Regional Administration and Local Government


May 2007
Table of Contents
1. 0 Introduction.........................................................................................................................1
2.0 Methodology ......................................................................................................................3
3.0 Summary of Key Findings..................................................................................................3
See POPSM (2004), The Functions and Organisation Structure of the President’s Office –
Regional Administration and Local government...................................................................6
4.0 Recommendations for enhancing Downward Accountability in the local authorities .....26
5. 0 Monitoring and Reporting ...............................................................................................51
6. 0 The Way Forward: Action Plan .......................................................................................57


ASDP Agriculture Sector Development Plan

CAG Controller and Auditor General
CBG Capacity Building Grants
CDG Capital Development Grant
CSO Civil Society Organization
CBO Community Based Organization
DA Downward Accountability
DC District Commissioner
DCC District Consultative Committee
DED District Executive Director
D by D Decentralization by Devolution
GOVT Government
GN Government Notice
GPG General Purpose Grant
HLG High Level Governments
IPF Indicative Planning Figure
JICA Japan International Cooperation Agent
LG Local Government
LGA Local Government Authority
LGCDG Local Government Capital Development Grant
LGRP Local Government Reform Program
LLG Lower Level Governments
MKUKUTA Mkakati wa Kukuza Uchumi na Kupunguza Umasikini Tanzania
MoF Ministry of Finance
MPEE Ministry of Planning and Economic Empowerment
MRALG Ministry of Regional Administration and Local Government
MTEF Medium Term Expenditure Framework
NSGRP National Strategy for Growth and Reduction of Poverty
OC Other Charges
O&OD Opportunities and Obstacles to Development
PADEP Participatory Agricultural Development and Empowerment Project
PE Personnel Emoluments
PEFAR Public Expenditure and Financial Accountability Review

PETS Public Expenditure Tracking Systems
PIC Public Information Center
PMO-RALG Prime Ministers’ Office-Regional Administration and Local Government
POPSM President Office-Public Service Management
RAS Regional Administrative Secretary
RCC Regional Consultative Council
REPOA Research on Poverty Alleviation
TASAF Tanzania Social Action Fund
TV Television
UNDP United Nations Development Program
VA Village Assembly
VC Village Council
WDC Ward Development Committee
WEO Ward Executive Officer

1. 0 Introduction
The Government of Tanzania committed itself, as part of its fight against poverty, to
undertake a major reform of the public sector. A major component of this is the reform of the
local government system. The main features of this reform are defined in the local
government reform agenda, 1996 – 2000, which was translated into a government policy and
published as the Policy Paper on Local Government Reform, 1998. The Tanzanian
Development Vision 2025 mentions good governance and the rule of law as one of the
driving forces for its realization, emphasizing on the promotion of the culture of
accountability and empowering local governments and communities for broad based
grassroots participation in the mobilisation of resources, knowledge and experience for
development. The National Strategy for Growth and Reduction of Poverty (NSGRP), or
MKUKUTA clearly points to the importance of good governance and accountability in
stimulating broad based growth and poverty reduction. It also recognizes public access to
information as a human right as well as a key means to facilitating effective policy
implementation, monitoring and accountability. The Constitution of the United Republic of
Tanzania recognizes the country as a state which adheres to the principles of democracy and
social justice and accordingly calls for the Government to be accountable to the people, and
for the people to participate in the affairs of their Government in accordance with the
provisions of this Constitution.

In line with all these key policy and legal framework, are the reforms in Local Government
Authorities (LGAs). Ensuring that the local government affairs are conducted according to
key principles of good governance is critical component of Local Government Reform
Programme (LGRP) under the Prime Minister’s Office-Regional Administration and Local
Government (PMORALG). The pursuit of good governance underpins the entire approach of
the LGRP. As with the central tier, sub-national government requires to be increasingly
brought in line with the expectations and aspirations of the population. The government
recognizes that in order to ensure that good governance remains the norm at the LG level, it is
necessary to ensure robust mechanisms are in place to ensure that there is transparency in the
management of public affairs, that there are mechanisms in place for the population to exert
checks and balances on the authorities, and that there is a need for a vibrant and competent
civil society. These are important elements of decentralization.

The objective of decentralization programs is usually to improve resource allocation and

service provision by bringing decision makers and service providers closer to the citizens and
service users1 .It seeks to put Local Government Councils, the rural and urban ordinary
people in the driver’s seat and give them powers, rights and obligations for their own
betterment. Tanzania has also perceived that decentralization is an instrument for improving
the social, political and economic situation of the nation. However, decentralization can be
assessed through the degree to which it is democratic and accountable. It is supposed to
encourage government responsiveness, citizen participation and, in the end, greater
accountability. The accountability of power-holding actors to their constituencies are
important indices of democratization as this broadens popular participation2. And one criteria
of good governance is accountability.

World Bank Institute, 2005. “Social Accountability in the Public Sector:” A Conceptual Discussion and
Learning Module
Agrawal A., and J.C Ribot, 2000. “Analyzing Decentralization: A framework with South Asian and West
African Environmental Cases,” Working Paper, World resource institute.

Accountability concerns the mechanisms through which those who are affected by
decentralized power can exercise countervailing powers. It generally denotes a relationship
between a bearer of a right or a legitimate claim and the agents or agencies responsible for
fulfilling or respecting that right by acting or desisting from particular actions. Downward
accountability seeks to promote transparency and answerability between LGAs as mobilizers
of resources and providers of services on one hand, and the people in the grassroots as
beneficiaries of social and economic services. The aspect of accountability, specifically,
making public authority to be accountable to the people is grounded in the Constitution of the
United Republic of Tanzania of 1977 as amended from time to time. Thus, the need to
strengthen downward accountability in LGAs is not peculiar.
A lot of initiatives have been implemented to date with respect to downward accountability in
the context of reforms. These includes efforts to ensure that council meetings are conducted
as required by law; information is disseminated widely to stakeholders; budgets and plans are
participatory and reflect the priorities of citizens in the grassroots; policies and by-laws
promotes answerability to the lower levels; and the space widened for suggestions, feedback,
and public hearing on major projects. All these efforts are meant to address both the supply
and demand aspects of information and accountability. The supply side relates to the
streamlining of administrative system to produce reliable, relevant, and timely information to
a wide spectrum of users. The demand side relates to stimulating interests for various users,
especially the beneficiaries of services provided by LGAs to demand and use information to
demand accountability. There has not been enough pressure from the information users i.e.
the public or CSOs to compel the LGAs to take the matter of providing information to the
public more seriously. This is one of the issues that the proposed framework seeks to
This study was commissioned with the aim of informing continued implementation of he
reforms in local governance, and increased devolution of resources, with emphasis on the
practical mechanisms required to strengthen downward accountability, ensuring that
information flow freely both ways between the stakeholders, and enabling civil society to
track public expenditure. It builds on the efforts and outcomes of the ongoing reforms this
far, and proposes a national framework for downward accountability based on experiences of
implementing reforms and contextual factors on the ground.
This report is therefore intended to serve as a roadmap for the PMORALG/LGRP to prepare
interventions for strengthening downward accountability for LGAs, considering existing
practices, constraints, and short and medium to long term actions that would need to be taken
to ensure successful transition and eventual achievement of desired levels of downward
This framework document is organized as follows. Section two summarizes the methodology
used in undertaking this study. Section three presents a summary of key findings, which
includes a review of the present legal regime for LGAs, a review of practice of downward
accountability based on visits to sample districts, and institutional and organisational aspects
of accountability. Section four presents recommendations for strengthening environment for
downward accountability, while section five presents a recommend framework for downward
accountability and way forward.

2.0 Methodology
This study involved a combination of desk reviews, fieldwork, and discussions with various
individual working in the area of local government. Desk review included a review of
relevant literature such as local government laws (including regulations), LGAs guidelines
already in place, government policy documents and circulars on good governance, reports
prepared by public institutions and the CSOs that touch on matters of accountability and
partnership between the public authorities and the citizens. Interactions and discussions were
made with key players at the LGRP during the inception of the study, and other key actors in
the LGAs.

Field visits were conducted in six districts for purposes of discussing and gathering
information from public officials in the councils and to talk to council stakeholders inclusive
of ordinary citizens, village leaders, CSOs, and other stakeholders. These visits were
important in proving on the ground experience of implementing downward accountability,
existence of mechanisms for information sharing, and the demand for information from
citizens. A checklist of questions and issues to address during the discussions/interviews was
prepared to guide the consultants.
The councils were chosen to ensure inclusion of councils that had qualified for local
government capital development fund under the Minimum Access Condition and
Performance Measurement Criteria and those not; rural and urban settings; and geographical
location. These were Mtwara/Mikindani Municipal Council, Ilala Municipal Council
Bagamoyo District Council, Iringa District Council, Monduli District Council and Karatu
District Council. The list of people interviewed is attached as appendix 1.

Consultations were made during a stakeholder’s workshop on 2nd of March, and the
Governance Task Force meetings on the 16th of March and 12th April, 2007. Additional
comments were also received from individual members of the Task Force and officials of the
LGRP. In depth discussions and consultations were also made with staff of the PMORALG
and LGRP and some Development Partners working on governance areas.

3.0 Summary of Key Findings

The findings are summarized in three main areas, namely the legal regime; the practice of
downward accountability in sampled districts; and institutional and organizational issues.
These are presented in separate subsections.
3.1 Present legal regime and institutional arrangement for LGAs in the context of
downward accountability
Accountability mechanisms include many actions and tools that citizens, NGOs, and media
can use to hold public authorities accountable. These mechanisms can be initiated and
supported by the state, citizens, or both, but very often they are demand-driven and operate
from the bottom up. To be effective however these mechanisms can be supported by
developing and strengthening legal and regulatory systems. The rule of law should therefore
be the main foundation for establishing mechanisms of accountability.

3.1.1 The Constitutional Framework on Accountability
It is important to note that the issue of making public authority to be accountable to the
people is grounded in the Constitution of the United Republic of Tanzania of 1977 as
amended from time to time. Among the fundamental objectives and Directives of State
Policy as enshrined in Part II of the Constitution is that “sovereignty resides in the people”.
Article 8(1) of the Constitution states in clear terms as follows:
“8-(1) The United Republic of Tanzania is a state which adheres to the principles of democracy
and social justice and accordingly-
(a) sovereignty resides in the people and it is from the people that the Government
through this Constitution shall derive all its power and authority;
(b) the primary objective of the Government shall be the welfare of the people;
(c) the Government shall be accountable to the people; and
(d) the people shall participate in the affairs of their Government in accordance with
the provisions of this Constitution.” (emphasis added)
These principles stated above are the foundation in which the Local Government Reforms are
done. It is therefore imperative that the reforms are oriented towards achieving ‘people’s
supremacy’, by which the government is accountable to the people.
Although, as stated in sub-article (2) to article 7 of the same Constitution, the provisions
falling under Part II are not enforceable by any court, these provisions form important
guidelines to the policy and legal structure which the country needs to attain. It is crucial that
the future reforms to the Constitution should make these principles part and parcel of the Bill
of Rights to make them easily realizable.
Another very important provisions in the Constitution which can be used to foster
transparency and hence accountability is the provision giving right to information and
freedom of expression. This is article 18 which contains the following:
“18-(1) Without prejudice to expression of the laws of the land, every person has the right to
freedom of opinion and expression, and to seek, receive and impart or disseminate
information, and to seek, receive and impart or disseminate information and ideas through any
media regardless of national frontiers, and also has the right of freedom from interference
with his communications.
(2) Every citizen has the right to be informed at all times of various events in the country
and in the world at large which are importance to the lives and activities of the people and
also of issues of importance to society.”
It is indeed the modern perception to underscore the importance of the free exchange of
information and ideas for the healthy development and safeguarding of democracy. In other
words, openness is fundamental to the political health of a modern state which ensures the
government is responsible to the people. Too often governments treat official information as
their property, rather than something which they hold and maintain in trust capacity on behalf
of the people. The Constitution of Tanzania as shown above makes the right to information a
right capable of being enforced. However, as many reports suggest3 there are limitations to
applying the above provisions because the same Constitution under Article 30 provides
exceptions to the fundamental right. The Article 30 states, inter alia, that:

Research and Poverty Alleviation (REPOA): Financial Transparency in LGAs in Tanzania,
September 2005

“The human rights and freedoms, the principles of which are set out in this Constitution, shall
not be exercised by a person in manner that causes interference with or curtailment of the
rights and freedoms of other persons or of the public interest.”
Furthermore, the right contained in article 18 (1) starts with what is called ‘derogation clause’
since that right is qualified by starting with the words “‘without prejudice to.. the laws of the
land”; hence making the provision subjected to other enacted laws. Hence, other laws like
the National Security Act No.3 of 1970, the Newspaper Act of 1976, and the Broadcasting
Services Act No. 6 of 1993 may be used to curtail or abridge the right and freedom of
Nevertheless the Government at present is in the move of preparing and finally enacting the
Freedom of Information Act which will be of help to translate the provisions of article 18 of
the Constitution into a reality. The Government has already issued a “Suggested Draft
Freedom of Information Bill” which is still being discussed in various forums by
stakeholders. It is hoped that the Government will finally enact a demand driven ‘Freedom of
Information Act’ for Tanzania which will limit too much confidentiality. This can only be
done if the Act will comply with the internationally known principles of the right to
information. These principles are (i) access to information is a right of everyone; (ii)access is
the rule – secrecy is the exception; (iii) the right of information applies to all public bodies;
(iv) making requests for information should be simple, speedy, and free; (v) officials have a
duty to assist requestors of information; (vii) refusals for information must be justified; (viii)
the public interest takes precedence over secrecy; (ix)everyone has the right to appeal against
refusal for information; and (x) the right should be guaranteed by an independent body.4
When enacted, the Freedom of Information Act will make it compulsory for public bodies to
publish many categories of information.
However, for purposes of downward accountability, good practices by PMO-RALG and
LGAs should continue without necessarily waiting for the Act to be enacted.

3.1.2 Institutional and Organizational Structure of Central Government

This central government is expected to play a leading role in promoting and reinforcing
accountability in the LGAs, grounded on legally set administrative structures and functions..
The institutions in question are the PMO-RALG, the MOF/MPEE, RAS, and Regional
Consultative Council, the District Commissioner, the District Consultative Committee and
the Divisional Secretary office. However, some of the functions and responsibilities of these
different structures may in some cases impede downward accountability. These are reviewed

The Open Society Justice Initiative pursue law reform activities grounded in the protection of human
rights, and contributes to the development of legal capacity for open societies. It has offices in New York,
Budapest and Abuja.

The PMORALG has an overarching responsibility on the councils. This is the mother
ministry for the councils. The broad functions of the PMORALG are very well spelt out as
• Enabling Local Government Authorities to provide quality services.
• Managing the critical interfaces with Ministries and Development Partners and Local
Government Authorities and formulating policies.
• Monitoring support provided to Local Government Authorities by Regional
Secretariats as well as regional affairs.
• Providing quality information.
• Providing sound advice to Local Government Authorities on policies, approaches,
systems and planning methodologies.
• Capacity building.
• Providing legal support and advice to the Ministry itself and to LGA’s.

The current structure of PMO-RALG has redefined the role of the ministry and strengthening
its functions in the LGAs. Divisions have been created with very specific mandates on
various interventions in the LGAs and the other supporting institutions in the regions/districts
supporting the councils, e.g. the RAS, Regional Commissioner Office and District
Commissioner’s office. This role has been strengthened further by the roles played by the
Local Government Reform Programme (LGRP) which has spearheaded the reform process in
the LGAs.

The LGRP has been working to improve governance and accountability issues in the
councils. It has being guided by the broader goal of poverty reduction through improved
quality, access and equitable delivery of public services, with emphasis on the poor. Among
other things, it has done the following:
• Spearheaded council restructuring which has lead to LGAs with more appropriate
organisation structures responsive to local service delivery needs and working with
strategic plans.
• Fiscal decentralisation which aimed at enhancing the management of LGAs locally
generated revenue although undermined by measures taken by the central government
to do away with nuisance taxes, and secondly developing a more robust system for
sharing resources from the central government (formula based allocations). Another
dimension is installation of systems aimed at improving financial management in the
• Human resource development which has manifested in recruitment and capacity
development of both bureaucrats and elected officials at levels of the LGAs system.
However, field observations in districts visited show that capacity at ward and village
levels is still very weak. Low capacity to master LGAs business extend to the elected,
especially the newly elected who have had to chance to be trained since they were

See POPSM (2004), The Functions and Organisation Structure of the President’s Office – Regional
Administration and Local government

• Harmonisation of relevant laws so that they can support the process of
decentralisation by devolution. The weaknesses prevailing in the laws have been
summarized in 3.1.3 below.
• Local good governance which has been implemented through public awareness
campaigns on the reforms using national and local radio and TV stations and through
workshops, seminars, features in newspapers, brochures and other printed materials.
Also there has been a follow-up on reported malpractices and ways of addressing
identified problems have been proposed and acted upon. Other interventions for
improving local governance have included the preparation of guidelines for
preparation of Councils’ anti-corruption action plans.

PMO-RALG (/LGRP) has executed its role through production of a number of guidelines
covering almost all aspects of political and bureaucratic operations of the LGAs (e.g.
planning/budgeting, procurement, anticorruption, HRM policies, local elections,
village/mtaa/kitongoji governance etc.). Although the usefulness of these instruments is
unquestionable; however, some of the guidelines such as those guiding planning and
budgeting are not authoritative enough given the changes that occur to the indicative figures
presented there in. This is an area that would need improvement. Admittedly, some changes
can occur, but such changes should not be so high as to disrupt the planning/budgeting
process in the LGAs. Ministry of Finance (MOF) and Ministry of Planning, Economy, and

Empowerment (MPEE)
MOF/MPEE also plays an important role of promoting accountability in the LGAs. These
two central ministries are responsible for approving plans/budgets for LGAs, while MOF is
responsible for transferring resources to the LGAs. The planning and budget guidelines
which guide the PMORALG to issue localised guidelines have been a source of problems in
supporting accountability in the LGAs. These guidelines are released late around May when
council plans and budgets have already been approved. The end result is disruption of the
council plans and budgets with the consequence of belittling the role of the council as an
independent organ.
On the other hand, the MOF has been playing an important role by publicising allocations to
the LGAs. Whenever funds are allocated and released to the LGAs, such allocations are
publicized by using local newspapers. The Regional Administration Secretariat (RAS)

RAS also plays an important role in enhancing accountability in the LGAs. This office
comprises of technocrats who advice on sector issues (education, agriculture, health,
infrastructure, water, and lands etc.) in the region. For example, as regards the planning and
budgeting processes, the RAS’ mandate includes scrutinizing the council draft plan and
budget to ensure that regulations, policies, Government guidelines and directives have been
adhered to. The secretariat sends its advice and comments in writing to the Council Director
for action.
Other roles of RAS as espoused in the Local Government Laws (Miscellaneous amendments
- no.13 of 2006), and include the following:

• Monitor sector trends.
• Provide technical and administrative assistance to offer policy interpretations.
• Recommend new strategies and techniques for overcoming bottlenecks for
• Identify development opportunities.
• Monitor quality and standards of service delivery including training.
• Enhance institutional capacity.
• Carry out delegated development of ministries. The Regional Commissioner’s Office

The office is responsible mostly for peace and security and ensuring that broad national
development policies and plans are implemented in the region. The office’s role is critical,
especially in ensuring that political activities in the LGAs do not disrupt laid down rules and
procedures. These roles are elaborated further in section 23 (3) of the local government laws
(miscellaneous amendments). Regional Consultative Council (RCC)
The role of the Regional Commissioner’s Office in influencing key decisions is also reflected
in the RCC, which is chaired by the Regional Commissioner. Members of the RCC include
DCs of districts in the region, chairpersons/mayors of all councils in the region, council
directors of all councils in the region, members of parliament, and RAS as a Secretary. The
RCC meets twice in each financial but may hold extraordinary meetings. Functions of RCC
• To consider and provide advice to LGAs regarding their development plans.
• To provide advice to any interested party on economic and development affairs in the
• To consider reports and advice the govt on national development projects,
programmes and activities affecting or relating to the region.
• To consider reports and advise on the activities of parastatals and of cooperative
societies and other NGOs operating in the region.
• To monitor and ensure the coordination of overall economic development in the
region. The District Commissioner’s Office

The office of the District Commission replicates the functions of the Regional Commissioner
Office in the district. However this is one level of central governance where mandates have
crossed boundaries. In some districts e.g. Monduli it was seen that the DC extended his
mandate, contrary to procedures, to influence council plans, especially those from villages.
The major reason was the pressure from above of ensuring that secondary schools in wards
were built and students who had passed were enrolled.

8 District Consultative Committee (DCC)
Before December 2006 the DC had no legal avenue for influencing the plans/budgets, reports
and other decisions of the council. The amended local government law (no.13 of 2006) has
created machinery for the DC to influence decisions relating to the council. This is the
creation of the DCC which is chaired by the DC. Section 15B points out the roles of the new
organ. Overall, the DDC can influence decisions at council level. All development issues in
the council have to be discussed by this committee before the Full Council approves them.
The Director being the secretary of the committee, it is obvious that he has to take the
decisions of the committee to his own council. The Divisional Secretary Office
The office of the Divional Secretaries replecate the functions of the DC in the division.
Ensentually they are reponsible for overseeing defence and security matter in the division,
preparing reports, ensuring decisions of the central government are implemented in the
division etc. These roles have been deliniated clearly in the ammendmnet to the local
governement laws section 17A. The new roles do not mention anything concerning
overseeing development plans passed by the villages govenrements or WDC or the LGAs.
Neither is there any reference to decisions of the DCC.

3.1.3 The Local Government Structure

The present set up of the local government structure was proposed in the Local Government
Reform Programme (LGRP), 1998. Below the district level the LGRP sets up a three-tier
system. These are the Ward; the Village; and the Kitongoji in the rural areas and the Mtaa
(equivalent of Kitongoji and/or village) in urban areas. These levels are diagrammatically
presented in appendix 2a. In this section, key observations are made on each of these levels.
The narrations of how these institutions are legally organized, their structure and functions
are attached as appendix 2b. The village/mtaa/kitongoji levels

• The idea of creating vitongoji below the village level is supported because such an
institution is an important administrative unit which links the people with their village
government and brings the village council nearer to the people. This unit is so
important if the idea is to involve residents of the kitongoji into making fundamental
decisions which affect their rights and well being. Furthermore, to create a sense of
downward accountability at this smaller unit the same people who voted the chairman
of kitongoji into office have the power to recall their chairman by a vote of simple
majority. Although the Local Government (District Authorities) Act, No. 7 of 1982
[hereinafter referred to as Act No. 7 of 1982] does not state the functions of vitongoji
chairman rule 5 of the Taratibu za Kufafanua Kazi za Mwenyekiti wa Kitongoji, 1993
( G.N No. 4 of 7th January 1994) provides for such functions. The kitongoji chairman
has the functions of mobilizing the residents of the kitongoji for development,
payment of taxes, co-coordinating development efforts and keeping records. Further,
the kitongoji chairman assists to resolve minor disputes and do all other work as may
be required by the District Council. A critical examination of these functions seems to
make the kitongoji chairman as a mere organ of administration convenience for
transmitting orders and directives from the organs above the kitongoji level. In this

way it is not clear as to which authority, either his electoral college or village council,
he/she would be accountable.

• The stipulation that the village assembly is the supreme authority on all matters of
general policy making in relation to the affairs of the village as such, and is
responsible for the election of the village council and the removal from the village
council of any or all of the members of the council, and for the performance of any
other functions conferred upon it by or under Act No. 7 of 1982 or any other written
law is a bold step of making the village assembly a superior organ at the village level.
However this provision seems to give the village assembly empty powers because the
same is not translated into actions. The Act does not stipulate any final decision
making powers of the village assembly to any matter brought to its attention by the
village council. It appears that the village council can perform any of its stipulated
functions without the necessary sanctions of the village assembly. Nothing in the law
stipulates the village assembly’s ultimate power of control and supervision over the
village council. The power given to the village assembly to remove any member of
the village council which implies the power of recall is unimplementable for there are
no mechanisms in place for that procedure to be adopted before the end of the tenure
of holders of office. By and large practically the village council (usually called ‘the
village government’) is taken seriously and considered the most powerful and
decisive organ in the village. This is because it is equated to the Government of
Tanzania6 at the grass root level. The Village Assembly, which is the source of
legitimacy of the Village Government, is seen just like a “talking shop” for

On the part of the village council an important issue arises as to whether the village
council is accountable to the village assembly or to WDC or the district council. The
WDC have supervisory role over the implementation of projects and programmes of
the district council within the ward. There is a clear danger of making the village
council more accountable to the organs above it in the hierarchy than to the village
assembly if the higher organs exert pressure to the village council.

• The law allows a village council to establish such permanent committees, and appoint
such special committees as it may deem necessary or expedient for the efficient
discharge of its functions. However the law does not mandate participation of NGOs
or community based organizations neither in the village council or its committees nor
in the District/Urban Council. The report on ‘Financial Transparency in LGAs in
Tanzania’7 shows that there is generally a fear and an element of mistrust between the
NGOs and the Council in the area of information sharing. However, the LGRP
through its Medium Term Plan (MTP) acknowledges the role of the civil society
organisations in helping the councils fulfil their functions. The MTP commits LGRP
to collaborate with NGOs to conduct Public Expenditure Tracking Studies (PETS).
Also the President of Tanzania, in his speech during the LGA week, underscored the
MRALG/UNDP Report; The Village Democracy Initiative: A review of the Legal and Institutional
Framework of Governance at Sub-District Level in the Context of Local Government Reform
Programme, December, 2000 p. 58
Research and Poverty Alleviation (REPOA): Financial Transparency in LGAs in Tanzania,
September 2005 page

importance of NGOs in furthering the functions of the LGAs. There is therefore no
question about the political will to support the partnership between CBOs/NGOs and
LGAs. However, it is worth to note that, some LGAs have made time and space for
this, through Council Reform Teams, and through sectoral meetings such as in health,
and through some specific programmes such as those managed by the Dutch
Development Organisations, SNV.

• Although the law mandates the village council to convene extra-ordinary meetings at
any time whenever it is necessary to do so, the law says that ordinary village
assembly shall be called once after every three months. This means that in a year a
total of only four meetings can be convened. These meetings are not enough for
ensuring participation and information sharing. Whether or not the village council will
decide to convene extra ordinary meeting depends on the local political situation,
issue to be discussed and more importantly on the motivation of the leadership to
convene such meetings. There is a feeling that there is already a problem of
compliance with the existing position and hence the increase of meetings will not
make any difference. It is possible that the problem of non compliance is compounded
by lack of voice to the villagers, making them to disregard calls for such meetings. It
is therefore through that that if people are empowered to plan, implement and
monitor they will feel having a duty to attend these meetings. However, problems
related to awareness of these meetings may also account in part to this problem.

• The Local Government Laws, particularly Act Nos. 7 and 8 do not have provisions
governing appointment or employment of LGAs personnel including the authority to
which public servants in the Local Government services are to be accountable.
Initially the law which was applicable was the Local Government (Service) Act No.
10 of 1982 but it has now been repealed and replaced by an umbrella legislation
governing public service in general. This law is the Public Service Act No. 8 of 2002.
According to this Act the authority for appointment, confirmation, promotion and
discipline of public servants in the local government service other than those for
whom the appointing authority is the President is the Local Government Authority
concerned. If this law is given the weight it deserves there would be an increase of
accountability of Local government servants to the people they are serving because
the respective council will have the mandate of appointing and disciplining its
servants. Since the appointing authority is the District Council or District Authorities
the practices has been that VEOs tend to consider themselves more accountable to
their appointing authority than to the people they serve.

• While section 141 of Act No. 7 stipulates the supremacy of the village assembly as
the supreme body on all matters of general policy making in relation to the affairs of
the village the function of making by-laws is vested to the village council under
section 164. One problem inherent here is the breach of the doctrine of separation of
powers between the village assembly and the village council. At the village level the
village assembly is considered as the parliament and the village council as the
executive branch. But it is the executive branch that makes law. Although there is a
procedure of involving the village members as provided under section 164, this does
not guarantee the supremacy of the village assembly in the making of their own laws.

The village assembly should not merely be involved for the purpose of consultation
but rather for active formulation and approval. In practice it is impossible for the
village assembly comprised of adult members of the village to formulate a by-law.
However, the procedure applicable at the national level can be used; where a Bill is
prepared by a responsible Ministry or the office of the Attorney General but before it
comes into law it is tabled to the National Assembly which in fact enacts the Bill into
an Act.

• It is thought and rightful so that the village is the geographical area where the
majority of people in Tanzania live and therefore its organ such as the village
assembly becomes the important organ of direct democratic governance in the
country. However, when it comes to urban local authorities there is no organ that can
be equated to the village assembly. The Local Government (Urban Authorities) Act
No. 8 of 1982 [hereinafter referred to as the Act No 8 of 1982] provides that mtaa
shall hold a meeting at least once in every two months and shall after the meeting
submit the minutes of the meeting to the WDC. Looking at its functions it appears that
the role of mtaa is to implement whatever decisions already made by other organs
above the hierarchy, such as the WDC, town council or municipal council. It follows
that the residents of mitaa unlike their counterparts in rural areas do not have their self
determination and decision making powers over matters affecting their lives. Instead
it is their elected leaders and technocrats who decide for them. At the Ward level

• Ideally the creation of WDC between the village/mtaa authority and
district/town/municipal councils was to have a co-coordinating and transmitting
institutional structure between the village/mtaa and district/town/municipal council.
However, looking at its functions the ward is mainly caught in a situation where it
consider itself as a ‘police’ of the district/town/municipal council to ensure the
implementation of its decisions and policies in its area of jurisdiction. In practice the
WDC acts and behaves like the superior body of all villages within its area of
jurisdiction by purporting to ensuring implementations of policies and decisions of the
superior organs. And the WEO is the powerful figure in the ward commanding
respect of not only the VEOs but even the village council. In practice this creates
another layer of authority for which the village authority and mitaa become
accountable to. This truly undermines the autonomy of the village authority. The Council level

• The law has tried to some limited extent to provide situations where there is
disclosure of information, transparency in holding of meetings, participation of people
in the legislative processes etc. However, the present legal regime does not in clear
terms sets out the core principles, mechanism and processes that give meaning to
development oriented towards decentralization and that empower LGAs to move
progressively towards the social and economic uplift of communities and ensure
downward accountability to the possible extent. For example there are no provisions

(i) set out the requirements that the councils should exercise its executive and
legislative authority within a system of co-operation with the local communities,
(ii) require the council authority to use the resources of the council in the best
interests of the local communities,
(iii) require the council within its financial and administrative capacity to have the
duty to provide democratic and accountable government to the people.
(iv)require the council to be responsive to the needs of the local community,
(v) require the council to consult the local community about the level, quality, range
and impact of services provided by the district council either directly or through
another service provider on behalf of the council and the available options for
service delivery.
(vi)bind the council to give members of the local community equitable access to the
council services to which they are entitled.
(vii) require the council to contribute, together with the other governmental organs,
to the progressive realization of the basic rights and duties contained in the

• In the same line of reasoning the law does not provide what are the rights of the
beneficiaries of the services rendered by the LGAs, in spite of the existence of
international protocols and declarations to which Tanzania is a signatory. This creates
a room for abuse of powers, inefficiency, lack of transparency and accountability on
the part of the councils. However, since rights go with duties, the law should also
spell out the duties of the members of the community. The way the Local Government
laws are at present one is unable to know what his rights are to be able to claim them
in case the same are not provided. The constitution provides for some basic rights and
the people are now aware that at some point their rights need to be stated clearly. So,
if there is a political will to make LGAs responsible to the people it is imperative for
the people to know what they should expect from their LGA. This improves public
accountability by promoting focus on result, service quality and customer satisfaction
in public service performance.

• None of the Local Government statute provides for procedure of appeal to a person
whose rights are affected by a decision or administrative action taken by a political
structure, political office bearer, councillor or staff member/official of a council in
terms of a power or duty. This is an anomaly which needs rectification.

The Local Government Finances Act, 1982 (Act No. 9/1982) makes provisions for sources of
revenue and management of funds and resources of LGAs. The provisions seems to be
inadequate for they do not attempt to provide feedback to tax payers about the rationale for
the levying of various rates, fees for services and other taxes. It is not uncommon to find
people are reluctant to pay taxes. The reason is not always that people do not like to pay tax
but sometimes they are not being told or are not aware of the use of their taxes. Greater
transparency will definitely encourage payment of taxes.

The local government Finance Act and its implementing regulations (local government
financial memorandum) do not provide a complete well structured legal and regulatory
framework for guiding local finances. The Act has been superseded by the Public Finance
Act 2001 and therefore need to be reviewed to conform to the new Act implying outdated,
duplicative or contradictory clauses should be eliminated.8

It can therefore be observed that the various statutes or provisions of local government laws
which define mandates for the various organs of governance in the local authorities do not
reflect fully the spirit of subsidiarity and decentralisation by devolution. This is particularly
so at village level where there are many legal gaps or inconsistencies existing in defining the
functions of the village council and the village assembly. A basic function such as that of
making by-laws which should be vested in village assembly is handled by the village council.
Also where the ward is not considered to be a government, in the urban authorities, the roles
of WDC and WEO exceed those of agency for coordination and advising. They overshadow
the roles of mitaa/village as proper governments. Furthermore, the existing laws have not
provided adequate provisions for the empowerment of the communities inclusive of civil
society organisations and NGOS.
At council level, the fact that existing local government laws do not carry full mandates
because they are superseded by other laws overseen by the central government, especially
those relating to finance, procurement and employment undermine the principle of
empowerment at the lower level. If some senior officers e.g. District executive directors and
district education officers are appointed by authorities other than the Full Council, this can be
a source of conflicts and divided loyalty in the authorities. The same criticism has been raised
for VEO who is appointed by the DED and not the village council.
To achieve accountability, transparency and empowerment of the people, the laws have to be
revisited to ensure they are consistent and coherent with the government adopted principles
of subsidiary and decentralisation by devolution. The responsibilities bestowed currently on
issues of development and spending on all levels of local government and the community
demand a more robust legal framework that takes at heart the supremacy of the public or
those being served by the public institutions.

See the PMORALG (draft – April 2006) - Framework for the Financing of Local Government Authorities in

3.2 Practice of downward accountability on the ground: Findings from sampled
The findings from sampled councils have focused on two main issues, namely, available
evidence of the flow of information between LGAs and the lower levels of LGAs, herein
refereed to as the paper trail, and secondly the participation of public institutions
(representative and non representative), officials (elected and bureaucrats), and
communities/CSOs at different levels of the local government in decision making. Evidence
on the ground would therefore signify the existence of mechanisms of transparency and
accountability between the different levels of government and between those who govern (the
officials) and those who are governed (the people).
3.2.1 Paper Trail Weak linkages between planning, budgets, revenue and expenditure
In general, the paper trail on planning, budget, revenue and expenditure is generally weak in
terms of linkages among these processes. There is extensive documentation on plans and
budgets, but the various bits and pieces tend to be not very well connected. Basically, there is
a fair amount of information available, but the information does not fit together to make a
complete picture of local government finance. Available information has resulted from the
demands of information from the centre (central government), the ruling party, the
development partners and that required by law. There is little consideration for information
that address information needs of the people in the grassroots. The effect of this is that it is
very difficult for stakeholders to access information that is comprehensive, simple, and up-to-
date enough to enable them to see whether funds are being used on what they are supposed to
be used on, and that they reflect their priorities and needs.
Related to this limitation is an often confusion on what is the official version of the budget. In
some districts, there are typically three versions of the district budget:
1. There’s the MTEF that is presented to and passed by the Full Council in May, which
is a simplified Kiswahili version of the original
2. The “original” MTEF in English is sent by the Council (DED) to PMO-RALG/MOF
in June
3. MTEF adjusted to reflect the final figures from the Ministry of Finance in September Limitations of capacity and resources

At the ward and village levels, the lack of useable information is to a large extent the product
of limited capacities of staff and resources. Some of the VEOs and WEOs are primary and
ordinary secondary school leavers with minimal skills befitting the job descriptions of the
posts they hold. Besides, the village councils have not financial resources allocated for
running offices. After the removal of the nuisance taxes, no funds are available to these
institutions in spite of the fact that the LGAs are compensated for the lost income. Likewise,
the Ward offices are not allocated any budget for funding ward functions. In fact, in some
places it is impressive how much information there is available considering the severe
limitations.Thus, there is a need of building the capacity of these staff so that they can
summarise the information and present to the people.

15 Indicative Planning Figures not availed to lower levels
Under the LGCDG, notional indicative planning figures (IPFs) within which Sub-District
can plan are required to be provided to wards9 as set out in the PMO-RALG guidelines for
planning and budgeting 2006/07 to 2008/09 (p.35) and also the O&OD guidelines. 50% of
the CDG will be planned at the District/urban council level, while remainder is required to be
planned and budgeted for at Sub-District level (wards and villages/mtaa). The intention is to
stimulate public participation and planning within a known resource envelope. Further,
according to the guidelines, IPFs are not allocated using formula beyond ward, for reasons of
indivisibility of some of the activities e.g. roads, water, and schools. The downward
allocation will use a negotiated mechanism to allocate funds to projects/programmed
activities rather than village. This is deemed to foster greater cooperation between villages by
looking at development in a more holistic manner and it will take care of cross village

The study in the six councils found that in practice no IPF are provided and this has lead to
the general tendency for communities to provide wish lists rather than plans than can be
funded. Central government priorities prevail over bottom up plans

In terms of involvement of lower levels in the budget process, it was observed that most of
the council’s revenue comes from central government subventions, and these arrive with
detailed instructions on how the money it to be spent. These reflect priorities set at the central
government level. By and large, if these agree with the budget, it is because the council
MTEF reflects priorities and activities that have been indicated by central government
beforehand, rather than the other way around.
The role played by the bottom participatory planning process from the village up, represented
by O&OD or other village planning processes is rather limited. In districts where most
villages have prepared an O&OD plan, these plans are submitted to the local authority. As
documented by the O&OD study conducted by JICA, there is no evidence that the local
authorities compile any summary or analysis of the village plans. There is therefore a strong
indication that there is no systematic link between the input from the participatory planning
process conducted at village level and the district plans or MTEFs that are put together at the
district level.
In addition, the issuance of budget guidelines through MTEF was found to create problems in
information flow. Because once the LGAs present their budget to PMO-RALG, sometimes
they find that there are new guidelines in place. These new guidelines always will have
budget ceilings, which the LGAs are required to follow. Therefore, LGAs are required to go
back and rewrite their budget quickly. These budgets are then approved by Special Full
council without going back to lower levels such as ward and village to see their priorities.
Reworked budget always is done at council level and the regional levels.
Karatu was exceptional case whereby planning was systematic and district council provided
feedback to the wards and villages about their priorities. However, in other councils, it was
found that framework for providing feedback on the projects or plans to the ward and village

This is as per Guidelines for planning and budgeting at Village/Mtaa, April, 2004, but subsequent instructions
require IPFs to be sent to village governments. However, no evidence was obtained from sampled councils.

level is not effective. Various respondents accused councillors that once they attend council
meeting they do not bring the feedback on what has been discussed.
Village contributions containing specific project proposals, such as those prepared under the
LGCDG, TASAF, and ASDP, may be better represented in district MTEFs. While the
preparation of such specific proposals could be seen as a duplication of the more
comprehensive planning process conducted using O&OD, such earmarked plans seem to be
the most efficient way for villages to obtain funding.
These observations are also supported by the findings of the 2006 PEFAR (Public
Expenditure and Financial Accountability Review, the annual external review of the financial
processes which focused on local government finance. Limited information on sectoral non financial matters

While general information on plans, budgets, expenditures, decision making and audits were
made available, key non financial information from sectors, such as land allocations is not
easily available. Recent exercise of preparing Anti-Corruption Action Plans, 76 out 109
districts listed corruption in land allocation as one of the most pressing problems. Corruption
in the provision of health services was a distant second. Considering also the central
importance of land and health in the lives of most Tanzanians, it therefore seems evident that
the key non financial information from service delivery sectors has a key role to play in a
framework for downward accountability. Supply and demand of information not prioritized

The LGAs have been trying to release some information to the public by posting it on the
notice board at the council offices and some is sent to the ward and village for posting on
notice board. This function has been handled by some staff assigned from within the council
as an extra responsibility. The council functional structures have not been changed to
accommodate this new function. In short there is no directive guiding the councils to do so.
And given the directive culture tendency, no one has acted to establish information offices.
The supply of information is further constrained by limited use of media, in particular the
local media that could ideally reach the majority of the citizens. A number of policy
documents already exists and establishes a framework for transparency in LGAs. These
include the Local Government Financial Memorandum of 1997, Planning and Budgeting
Guidelines regularly issued by PO-RALG for use by local governments, and LGRP
assessment manual. Also, the PO-RALG’s MTP 2005-2008 encouraged increased levels of
transparency, especially of financial matters.
However, the memorandum would have to be updated. There are other issues too which seem
problematic in the Financial Memorandum. For example, it requires publication of reports in
the papers of local circulation, yet questions can be asked about the availability of these
Moreover, there has not been enough pressure from the information users i.e. the public or
CSOs to compel the LGAs to take the matter of providing information to the public more

3.2.2 Decision making Concentration of authorities upwards
The findings indicate that the elected bodies at each level do have considerable authority. The
Full Council is deemed to be powerful in all visited districts and their decisions are seen to
carry weight.
Also the Ward Development Committees (WDC) seem to have a good measure of authority,
although there appears to be somewhat weak downward links of accountability between the
WDCs and Village Assemblies, which in a strictly legal sense should be the supreme organ at
the Lower Level Government (LLG) or sub-district level.
The Ward DCs probably have a higher impact on the decision making process than they are
meant to be. The Ward should not be level of governance and planning, but to assist and
facilitate villages and to coordinate upward and downward reporting. In spite of the
improvements that could occur as a result of current Ward’s role, it potentially undermines
downward accountability.
At the village level, it is not clear who has most authority between the Village Chair and
Village Executive Officer. Although combined, the two probably possess enough power to
control much of what is decided by the Village Government. There are no documented
examples of the Village Assembly overruling decisions by village leaders.

18 Limited engagement of council in proper planning and oversight
At the district level, the authority of the Full Council notwithstanding, the elected
representatives have only limited impact on decision making and the implementation of
budgets and plans. This is in part due to limited capacities of the councilors, but also due to
the poor quality of information that they receive. The information tends to be very bulky and
lack summaries that can enable the councilors to understand and focus on specific priorities
of their choice. Consequently, the Full Council is severely limited in the fulfilling their
`oversight function at the district level.

3.3 Institutional and organizational aspects of accountability

In general, findings of this study have underscores the importance of continuing with the
reforms that are necessary in strengthening institutional and organizational aspects so as to
enhance downward accountability in LGAs. These include streamlining the roles of the
central government and deepening decentralization along the principles of decentralization by
devolution, as briefly discussed below:
3.3.1 Policy of Decentralization by Devolution (D by D)
The Tanzanian local government system is based on political devolution
and decentralization of functions and finances within the framework of a
unitary state. Local governments will be holistic, i.e. multi-scrotal,
government units with a legal status (body corporate) operating on the
basis of discretionary, but general powers under the legal framework
constituted by the national legislation.
Decentralisation of government includes four main policy areas: Political
decentralisation, which is devolution of powers and the setting of the rules
for councils and committees, the chairpersons etc, including the
integration of the previously centralized service sectors into a holistic local
government system installing councils as the most important local,
political body within its jurisdiction.
Financial decentralisation is based on a definition of the principles of
financial discretionary powers of local councils, i.e. powers to levy local
taxes and the obligation of central government to supply local
governments with adequate unconditional grants and other forms of
grants. The principle also allows local councils to pass their own budgets
reflecting their own priorities, as well as mandatory expenditure required
for the attainment of national standards.
Administrative decentralisation involves de-linking local authority staff
from their respective ministries and procedures for establishment of a
local payroll. Local governments will thus have and recruit their own
personnel, organized in a way decided by the respective councils in order
to improve service delivery Administrative decentralisation makes local
government staff accountable to local councils.

Changed central-local relations: The role of central government vis-a-vis

local councils will be changed into a system of inter-governmental
relations with central government having the over-riding powers within

the framework of the Constitution. Line ministries will change their role
and functions into becoming
• Policy making bodies
• Supportive and capacity building bodies
• Monitoring and quality assurance bodies within the local
government legislation framework
• Regulating bodies (legal control and audit)
• The Minister responsible for local government to co-ordinate central-
local relations

Recalling these D by D principles is an important element of downward accountability,

because it is the success of D by D that will determine its practicability, by limiting excessive
demand for upward accountability that may potentially limit councils capacity and
willingness to be accountable to the electorates and service users.
3.3.2 Inadvertent but existing conflicts of responsibilities between central government
and LGAs
The findings indicate lack of systematic working in government as far as LGAs are
concerned, especially where the district commissioner’s office and the council offices have
differing interests. There is therefore an issue of boundary which has to be sorted out. For
example, District Commissioner can reject reports from District Executive Director or
Municipal Director. Therefore, there is a need of clear guidelines on a clear chain of
command to avoid interferences and interruptions. Interference from central government
undermines the policy of decentralisation by devolution as well as reducing downward
accountability. Recent events, especially those relating to construction of secondary schools
in the wards have accentuated the problem of boundaries. The DCs have been taking the heat
from the central government for failure to meet targets, when they don’t control development
resources in the councils. Prior to the amendment of local government laws in December
2006, there was no mechanism in place for the DC to work with the Directors on issues of
planning and budgeting. Even getting reports from the council was discretional. Currently,
the amended laws have provided for a District Consultative Committee to be chaired by the
DC and whose functions among others will be:
• Receive reports on development programme reports and give advice for effective
implementation of the development plans
• Ensure that local government authorities execute and implement their development
activities as mandated in the development plans; etc.
These changes will facilitate horizontal accountability and bring harmony between central
government and council’s decision making processes.

3.3.3 Limited institutionalization process of planning and budgeting in LGAs and LLGs
The planning and budgeting processes at the council are broadly guided by the guidelines for
the preparation of LGAs’ Medium Term Plans and Budgets which are issued annually by
PMORALG. The guidelines require the plans and budgets to be prepared in a participatory
manner using the O & OD methodology. The participatory planning and budgeting process
forms the basis for councils to prepare a Medium Term Expenditure Framework (MTF). The
guidelines state that: ‘the heads of department, following a participatory planning process

from the grassroots level to the District level, submit proposals of the projects and estimates
of cost for delivery of services to the relevant Council committee meeting in which
stakeholders and the civil society organisations operating in the councils’ jurisdiction should
The full planning cycle of the O&OD as given in the national guidelines for planning at LGA
level is presented in figure 1. This method has been introduced in some Districts but not all.
Councils that have undergone restructuring have completed the O& OD process. In needs to
be noted that while the O&OD methodology is required to be comprehensive in the sense that
all plans and budgets in the Council are to be based on it, currently there are other sector
planning processes that also take place. This is mainly in the education and health sectors;
there are also planning processes that made with the project frameworks e.g. TASAF,
PADEP, etc10.

For details of these plans see the PMO-RALG/JICA study on planning methodology, October, 2006

Figure 1: LGA Cycle for Development Plan and Budget

National guidelines on
13. MOF planning and budgeting
Final approval of
plans and budgets

Guidelines to
12. LGAs submit LGAs with
Plans and Budget ceilings
budgets to PMO-
3. LGA
guidelines and IPFs
to WDC and VC
Advisory Role

4. District and
11. LGA Plans assemble
approved by

5. Village O & OD
Planning and
10. Preparation of preliminary
LGA Plan appraisal of projects
incorporating village with supports from
plans by LGA Ward Facilitators

6. Village
Council review
and agree on
draft Plans

9. Submission of
plans to LGA
WDC reviews and
advises on ranking
of projects

8. WDC
Consolidation of
Plans 7. Village
assembly approves
village plans

KEY: ---------- Actions which are of consultative nature

Source: Guidelines for planning and budgeting at Village/Mtaa, April, 2004

Additional information on some of the steps in the fig. 1 is provided in Table 1 for further
Table 1. Additional information on steps in the planning and budgeting cycle
Step Details
1 The LGA is informed of what level of grant it has qualified for under the LGCDG in
November following the assessment process carried out in September/October. This is will
give an idea of the size of the grant it will receive but formal notification come through the
budget guidelines in December which will provide the allocations for LGCDG and other
2 The LGA provides the budget guidelines to the WDC and gives the IPFs totalling 50% of
the allocation to the district/rural council to the Wards in proportion to the population.
4 The Ward facilitators will ensure that the Field Appraisal, the Desk Appraisal and the
Environmental Checklist are properly completed. (See the Planning Guidelines for
Villages and Mitaa).
6 The individual village plans are submitted to the WDC where they are prioritised against
the IPF for the ward and the selection of projects for against the various funding sources is
agreed by consensus amongst the WDC members.
10 The District/Urban Council may not cancel or reprioritise projects coming from the
village/mtaa through the WDC where there is IPF or other funding available. It may only
refer them back for correction of technical errors or because on non-compliance with the
investment menu.
11 Following approval of the council development plan, the WDC will be informed of the
projects approved for their villages/mitaa.
Source: Guidelines for planning and budgeting at Village/Mtaa, April, 2004

However, the planning processes as depicted in figure 1 and table 1 are yet to be
implemented fully. The practice is far from it. There are reasons to justify the situation.
First, operationalisation of the O&OD is still transitional and many districts are yet to adopt
it. Even where the method has been adopted, the application falls short of the expectations
and limited credible plans come from the village governments. Hence when the wards
submit the plans, they are subjected to further scrutiny or ranking (prioritization) by both
council management and the council committees. The changes to the ward plans don’t end at
the council. This is so because the planning and budgeting guidelines from PMORALG do
not provide reliable (unalterable) and final ceilings for planning recurrent and capital
expenditure. Central Government issues final ceilings in May/June when the councils plans
and budgets are approved around March. Thus the finally approved figures could be far less
than what was requested initially.

Plans and budgets for recurrent activities are usually developed by Heads of Departments at
the Council level. The recurrent budget covers personnel emoluments (PE) and Other
Charges (OC). For example, the DALDO – who is the head of department of Agriculture and
Livestock Development department is charged with the responsibility for preparing the
budget for PE and OC for his/her department. The various departmental budgets for PE and
OC are then submitted to the District Treasurer for consolidation and onward transmission.
The preparation of recurrent budgets is required to be performed in accordance with the
planning and budgeting guidelines provided by PMO-RALG. These Guidelines provide
information on the types of sources and ceilings for various sectors for recurrent budgets;
much of the government funds are currently being sent to LGAs through recurrent sectoral
block grants. They require the Councils to split the PE and OC themselves in line with their
Recent studies indicate that the lower level Government (village and wards) and other
stakeholders are not consulted in as far as preparation of the recurrent budget is concerned.
However, Councillors review and approved this budget in their capacity as overseers. The
manner in which the own revenues are allocated within the council vary from council to
council. In some councils, the revenues collected are shared with the villages and wards from
which the revenues have been collected. Some Council give back to villages about 20% of
the collections from the villages, while in other Councils about 40% of the revenue is given
back to the villages from which revenues have been raised. In General, the use of own funds
is decided upon by the Council.

Table 2: Sources of Funds for Recurrent Budgets

S/N Sector Recurrent Grant
1 Education Grant for Primary Education
2 Health Health Block Grant

Health Sector Basket Fund

3 Agriculture Grant for Agriculture extension services
4 Roads Grant for Council roads
5 Water Grant for rural water
6 Other recurrent grants 1. General Purpose Grant
2. Medical supplies – No Cash transfer. A credit is
established with MSD from which council may
draw supplies
3. PEDP Capitation Grant
5. ASDP- Recurrent Element
Based on Guidelines for preparation of Plans and Budgets of LGAs for 2006/07-2008/09

While the sectoral grants are meant to be used to cover the PE and OC of sectors, the General
Purpose Grant (GPG) is intended to be used mainly for fund administration of councils and
for covering non priority sector national services. It is also intended to be used to provide
equalising funds to allow those councils with low revenue potential to provide local services.
It is required to be used in accordance with LGA budget processes and financial regulations.

4.0 Recommendations for enhancing Downward Accountability
in the local authorities
This section presents specific recommendations that enhance both the environment and the
implementation of downward accountability in the local authorities. These recommendations
are derived from the legal, financial, administrative/institutional, cultural, political and other
constraints noted in the preceding sections, and also take into account the existing reform
context, practical limitations, and best practices. The recommendations form the core of the
framework for downward accountability. Basically the focus has been on type of information
that needs to be generated and shared. These recommendations are summarized later in a
matrix that presents the recommendations in a more action oriented format. In this matrix
there is identification of timeframe for which the implementation can take place. Hence two
categories are identified, namely those recommendations which can be implemented within a
year and those which will take more than a year to implement.
The recommendations are summarized and presented to reflect issues which either cut across
the different levels of local governance or are specific to the different local government

4.1 Recommendations which cut across all the levels of local government including

4.1.1 Review of the legislative framework for downward accountability

The local government laws and their implementing regulations should further be revised and
updated to be consistent with the government’s policy of decentralization by devolution. The
rule of law is enhanced by having in place consistent and coherent laws which are effective in
guiding the actions of the bureaucrats and the public at large. Such laws and regulations also
should be coherent with the policy intentions. The following recommendations are being
made to improve on such laws; Amendments to the Local Government Act
It is recommended that both Acts Nos. 7 and 8 of 1982 should be amended or overhauled in
general to provide not only the functions of the Council but to provide in details the rights
and duties of the councils (i.e. all categories of councils from the village level) Sections 111A
and 54 of Act Nos. 7 and 8 respectively which set out the objectives for the functions of the
LGAs are not sufficient and above all they appear to be vague. Both Acts should contain
what are called the rights and the duties to be performed by the councils. And this should be
sectioned at the beginning of the Act in order to set parameters for the subsequent provisions
which will reflect these rights and duties. Some of the duties of the council may include the
duty to:
(i) Exercise its executive and legislative authority within a system of co-operation
with the local communities,
(ii) Use the resources of the council in the best interests of the local

(iii) Within its financial and administrative capacity to have the duty to provide
democratic and accountable government to the people.
(iv) Be responsive to the needs of the local community,
(v) Consult the local community about the level, quality, range and impact of
services provided by the district council either directly or through another
service provider on behalf of the council and the available options for service
(vi) Give members of the local community equitable access to the council services
to which they are entitled.
(vii) Contribute, together with the other governmental organs, to the progressive
realization of the basic rights and duties contained in the Constitution.
(viii) Facilitate a culture of public service and accountability amongst staff.
(ix) Establish clear relationships, and facilitate co-operation and communication
between the council and the community.
(x) Give members of the community full and accurate information about the level
and standard of council services they are entitled to receive.
(xi) Inform the local community how the council is managed, of the costs involved
and the persons in charge.

The rights of the council may include, but not limited to:
(i) Govern on its own initiatives and subject to government policies and law the
local government affairs.
(ii) Exercise the council’s executive and legislative authority, and to do so without
improper interference.
(iii) Finance the affairs of the council by: charging fees for services and imposing
rates, levies, duties, other taxes and penalty, to the extent authorized by the

It is after setting out clearly the rights and duties of the council that the functions of the
councils can be stipulated. The advantage for this is that when the citizens know clearly the
duties of the council they will be able to demand their rights and in this way it is easy to lever
accountability to service users.
It is further recommended that the law should contain, for instance, the following rights to the
members of the community:
(i) To demand that the proceedings of the council and those of its committees
must be: open to the public subject to certain specified conditions; conducted
impartially and without prejudice; and untainted by personal self-interest.
(ii) To be informed of decisions of the councils, or another political structure or
any political office bearer affecting their rights, property and reasonable
(iii) Through mechanisms and in accordance with processes and procedures
provided for in terms of the Act or any other applicable legislation to:

contribute to the decision-making processes of the council and, submit written
or oral recommendations, representations and complaints to the council or to
another political structure or a political office bearer or the administration in
the council,
(iv) To receive regular disclosure of the state of affairs of the council, including its
(v) To prompt responses to their written or oral communications, including
complaints, to the council or to another political structure or a political office
bearer or the administration of the council.
(vi) To have access to council services which the council provides.
(vii) To use and enjoyment of public facilities.

After setting out in clear terms the rights of the community members then the law should also
state their obligations/duties, like the duty to:
(i) To comply with by-laws of the council applicable to them.
(ii) To respect the council rights and rights of other members of the community.
(iii) To allow council officials reasonable access to their property for the
performance of the council functions.
(iv) When exercising their rights, to observe the mechanisms, processes and
procedures set out in the Act and regulations.
(v) To pay promptly service fees, rates on property and other taxes, levies and
duties imposed legally by the council. Provision of mechanisms for hearing and appeals against administrative

It is recommended that in order to promote an efficient administration and good governance
when a person has been adversely affected by a decision or action, he should be afforded an
opportunity to make representation and reasons for such administrative action or decision and
there should be a provision which provides for a mechanism of review and/or appeal, both
internally and externally for any person who is affected by the decision or administrative
action taken by any person mentioned above. For example, when a person is affected by an
administrative action or decision taken by an executive officer, there could be a special
committee of the council that is charged with responsibility of hearing complains, followed
by a right to further appeal to a court of law if necessary Amendments to enhance transparency towards clientele

It is recommended that the following provisions be considered for inclusion into the law in
order to mandate effective customer care and management of service delivery;
“ In relation to the charging/levying of rates and other taxes by the council and the
charging of fees for services rendered by the council, the council must, within its
financial and administrative capacity do the following:

(i) Establish a sound customer management system that aims to create a positive and
reciprocal relationship between person liable for these payments and the council or
service provider as the case may be;
(ii) Establish mechanisms for users of services and tax payers to give feedback to the
council or other service provider regarding the quality of the services and the
performance of the service provider; (in India for example they use Citizen Report
(iii ) Take reasonable steps to ensure that users of the services are informed of the
costs involved in service provision, the reasons for the payments of service fees, and
the manner in which monies raised from services are utilized;
(iv) Ensure that persons liable for payments receive regular and accurate accounts that
indicate the basis for calculating the amounts due;
(v) Provide accessible mechanisms for those persons to query or verify the amounts
charged, for dealing with complaints from such persons, to receive prompt redress for
inaccurate charges together with prompt replies for any of their queries and
complaints and appeal procedures. Updating Local Government Finance Act and regulations

The Local Government Finance Act and it implementing regulations (the local government
financial memorandum) current do not provide a complete and well structured legal and
regulatory framework for guiding local government finances. The act has provisions which
have been superceded by provisions in the Public Finance Act (2001). The Act and the
regulations should be reviewed and updated. Improving laws governing activities at ward and village level

At Ward level, the law is not categorically clear on the mandate of the WDC, hence the need
to review the laws governing activities of the WDC to reflect government policy intentions.
In particular, the law should emphasize the major functions of the WDC to include, inter alia,
(i) Building capacity of the village/mitaa local government authority, in collaboration
with the district/town/municipal council, to enable them to deliver services to the
users in the most efficient manner
(ii) Facilitate and promote participation of the people, CBOs and civil societies in the
planning and execution of development plans
(iii) Encourage and sensitize the public within its area of jurisdiction of the duty of the
village council/ mitaa committee to be accountable to the people. The law should
clearly define the relationship between authorities coordinated by the WDC without
creating a room of encroachment of the powers of the village authority.

At Village level the mandates of the Village Assembly also are not clearly stipulated. The
supremacy of the Village assembly is questionable. As already pointed out above, the village
council makes by laws instead of having the same been done by the village assembly. Also
issues of overruling the decisions of the village council are not clearly stipulated. The laws

should be revisited and updated to make sure the village assembly is empowered sufficient to
oversee the activities of the village government. Strengthening the role of CSOs, CBOs, and other grassroots organisations
It is recommended that the law should provide the participatory mandate for CSOs and CBOs
in the councils as well as in the committees. This is aimed at strengthening partnership
between local government and civil society. It is so suggested because the practice in some
places has shown that those CSOs with the greatest voice tend to be isolated. The idea
generally here is to broaden the scope of dialogue and sharing of experiences. So, the
following can be done as suggested in the Report on Financial Transparency.
(i) CSOss can be given a share in the political processes of the LGAs by being given
a seat in the councils and the council committees. A challenge exists though, as to
how the CSOs will be represented. Using CSOs networking forums for decisions
on representations could deal with this challenge
(ii) CSOs can play a significant role in the planning, budgeting and monitoring
processes in the LGAs, especially if they can mobilise themselves to conduct
expenditure tracking and budget monitoring. This role is already recognised in
PMORALG policy documents ( e.g. the MTP)
(iii) Given the findings in terms infrastructure for enhancing transparency including
office at the village level, the physical and technical limitations (knowledge and
skills) CSOs have a significant role to play in helping wananchi to build the
capacity to access and use information. On issues of CSOs working in the
villages, the Councillors have been instrumental in mobilising communities to
contribute to activities being undertaken by NGOs. This represents an opportunity
to be used to further information sharing
(iv) CSOs’s role in the Councils could be enhanced through formation of forums for
dealing with sector issues. The forum would operate as a committee that would
draw members from both the LGAs and the CSOs . These forums could operate at
all levels of the LGAs depending on where such CSOs are providing services Use of circulars

It is recommended that while we are awaiting the enactment of the Information law, as a
temporary and interim measure circulars could be used to direct LGAs to disclose such
information which are important for consumption by the general public. For example, if there
is a claim that there is no transparency in land allocation the requirement of publishing
information giving particulars of those people who have been allocated land etc will deter
unscrupulous officials from using their offices to get some ill-gotten gains.

4.1.2 People’s right to access to information

One of the pillars of downward accountability is people getting information that they can use
to make the officials accountable for their actions. The following are recommended:

30 Motivate people to demand and use information
The constitution has provided for the people’s right to get information, but also there are
various laws and policy/guidelines already summarized in section 3 which compel govern
officials to provide information to the public especially on financial matters. The question is
whether people are aware of these rights and whether they take advantage of them. Quite
likely the people are ignorant of these rights, and even if they were aware, other obstacles
stand on their way of getting information. For example, resistance of official to provide
information under the disguise of confidentiality is an issue. But also the cultural
phenomenon where people are afraid of questioning their leaders is also an issue; and finally
apathy in the sense that people do not feel they can make a difference in the way the
government does its things.
To overcome the barriers, people need to be motivated to ask questions and demand answers.
Various interventions already taken are likely to motivate people to demand for information.
For example, people’s participation in generating development plans and budgets through O
& OD; the management of funds at village/ mtaa level; communities contributing to projects
in the villages etc. add confidence to the people.
However, some measure still need to be taken to remove the veil of fear to ask questions and
demand for information. The message to the public about officials being servants and not
kings must be clearly put to the public. Secondly, people must be encouraged to work in
groups i.e. form CSO which can work as pressure groups to demand for rights. But also
issues such as gender, environment, HIV/AIDS must be put to the people in very clear terms
to help them expand their scope for raising questions. Finally, people have to be informed
about what the leaders are expected to do in terms of providing them with information either
through the media or public meetings or through press release. Adequate disclosure of information at all levels

The people should be able to obtain information routinely. This means that the entrusted with
powers to execute government functions are duty bound to produce information as required
by law and existing government policies and use appropriate channels for reaching the users.
This therefore calls for disclosure of information using appropriate formats and channels such
as notice boards, mass media, newspapers etc. This is important to enhance transparency and
accountability in the management of public affairs and delivery of services. Essentially, the
public should be able to question decisions made by the public officials and in turn influence
the way public resources are handled. It is through such practices that downward
accountability can be enforced. As such there will be required addition interventions to
ensure the disclosed information meet the criteria of relevance, understandable, timeliness,
realistic and materiality etc. Information has to be re-engineered to be attractive enough to the
users. The PEFAR 2006 categorically points out that ‘the information that is currently
advertised in the media and posted notice boards at district and village level, do not appear to
have the intended effect of allowing local oversight of the used of funds’ and hence the need
to take action in terms of developing and agreeing of formats to use. Each level of
governance will therefore prepare information for the public and the other levels of
government in line with its functional responsibility.
Where as existing laws and policies emphasize disclosure of information which is financial
nature, it is important to realize that the beneficiaries and the public at large need to now
more than just the financial matters. The information should tell more about the outcome or

results of resources spent. In this vein therefore, provision of non-financial information
because critical.
At all levels the mechanisms for identifying, accessing and supplying non financial
information should be in place. The onus for ensuring that this happens lies with PMORALG.
The latter should require LGAs to report non –financial information, as these provide a big
picture approach to participation and feedback to citizens. This feedback should be provided
in formats that are use-friendly and easy for ordinary citizens to follow as proposed under this
framework. Understandability of information on planning and budgeting

The participation of communities, CSOs, political representatives, and officials at all levels of
local government in planning and budgeting is critical to ensuring accountability and
transparency. It is within the planning and budgeting processes that resources are allocated
and used to achieve government set goals. The majority of those participating are likely to be
non- professionals who can understand the complicated structures of plans and budgets.
Therefore, the information provided to them on plans and budgets must bear the quality of
simplicity and understandability.
Councils and all other levels should be encouraged to innovate ways of making the
information available more consistently and in formats that are easily understood and
comparable. It is not likely that this could be done through the use of notice boards only, as
some of the documentation is very bulky. Some formats recommended as part of this
framework appears in the appendices 3 to 8 below.
An essential quality of the formats is ability to present or convey information in ways which
are less technical to the majority of the users, especially those who makes decisions such as
counselors, WDC, and Village Assembly). Also they add an additional feature of enhancing
transparency by exposing both grants from Central Government and own sources revenues.
The formats should be integrated with Planrep so that Planrep can automatically generate the
information. The adoption of the formats being recommended would also lead to
rationalization of the reports which are being produced at the moment, most of which are not
user friendly in the lower levels of local government. It is understood that this work is already
being undertaken by PMORALG in the context of the support for implementation of Public
Expenditure Tracking System (PETS).

4.1.3 Establishing Public Information Centres at all levels

The use of the notice board or publication of information in newspapers etc as an avenue for
releasing information to the public has been seen to have some limitations. The flow of
information in the LGAs is tremendous, and some of it is very bulky. Whereas some of the
information can be summarized and then presented to the public, however, there could be
some individuals in the society who might be keen in reading the full text of the
plans/budgets/ reports or even council meeting minutes. Such people should be given an
opportunity to do so.

It is recommended that there be established a Public Information Centre (PIC) to operate as
an information resource centre, in each local authority, where people can access budget
information, revenue and expenditure reports and up-to-date financial data, audit reports,
council minutes, data on business, revenue collection, by-laws and land allocation.
To achieve the latter, each level of governance (PMORALG, RAS, Council, ward and village
etc has to designate a room for PIC purposes. The room should be equipped adequately with
seats and tables, and information on the entry doors to clearly indicate that the room is for
public use. On establishment, the authority should prepare a leaflet that explains to the public
the existence of the centre, the type of information available, and the right of the public to
seek explanation from a designated officer on any issues appearing in the reports. The leaflets
should be circulated to places where individuals are likely to take a notice e.g. village
governments, ward offices, schools, faith based centers, health centers and civil society
organizations etc. PIC focuses on information that will allow citizens to influence decisions at
LGA levels. The avenue for people to ask questions and get answers must be clear and open
at all times.
This also requires the creation of the position of information officer with proper skills to
serve the public in that capacity.

Establishing centers at the lower government levels (wards and villages) shall be constrained
by lack of facilities. However, this exercise could be started at the higher levels where spare
facilities are likely to be available. The operationalisation of such centers would then act as
demonstration place for those unprepared, as well as act as an incentive to the lower levels to
establish their centers.

4.1.4 Enhanced role of media

The media should be encouraged and supported to publish and air discussions on plans,
budgets, and implementation reports. Council leaders should be given chance to respond to
questions asked, having community members to seek clarification and express grievances.
The role of local media such radio stations, television stations, local news papers can also be
put to use in sending information to the public. In some areas, local radio stations have used
local vernacular (e.g. Kimasai) to pass over important messages to the people. However, the
use of this type of media to transmit information requires that the information be reorganized
to become user friendly and attractive to the people.

4.1.5 Improving on institutional and organizational constraint

The success of government policies in achieving planned goals depends largely on those
bestowed with the duty to oversee the design and implementation of such policies and plans.
Government structures are well defined and functions are also elaborate. Those who
constitute these structures have a duty to see that implementation of activities goes with
stipulate mandates. Likewise the level of commitment in this case has to be high Central government to committedly promote the principle of DD and DA

This recommendation is concerned mainly with the role of the central government in
promoting and reinforcing accountability in the LGAs. The institutions in question are the

PMO-RALG, the MOF/MPEE, RAS, and Regional Consultative Council, the District
Commissioner, the District Consultative Committee and the Divisional Secretary office. Main
recommendation is to ensure compliance to defined responsibility and functions of each with
respect to ensuring downward accountability. These institutions have to support the LGAs to
operate within given legal mandates and honor their decision. The example of plans and
budget being changed by the center without considering the legal mandates of the Full
Council is a clear example of non-compliance to assigned responsibilities and functions
Detailed description of the setup and functions of each of these actors has been provided in
section 3. LGA administrative/ bureaucratic systems to comply with DD and DA

When looking at downward accountability, one would expect that the systems for executing
functions in the LGA systems would be supportive of it. It is uncertain whether the
administrative system have changed to support downward accountability, and whether
functions and roles are defined in terms officials being accountable and answerable to the key
stakeholders especially the wider public.
As of now, the reform process has taken place in many of the LGAs (with differing stages of
reforming) but not at ward or village/mtaa level. Even where reform has taken place, the
focus has been on issues related to financing issues, human resource management, legal and
financial systems. Most likely, these changes have not extended to updating the standing
orders which are the backbone of the civil servant behaviours. If standing orders have not
been updated to reflect the new paradigm, then it is obvious that the order of administration
has not changed. Bureaucrats are guided by standing orders and it is difficult for any
bureaucrat to act contrary to the standing orders. And no wonder, people are bent on working
only with directives, simply because that is what is emphasized in the standing orders.
The councils make major decisions concerning development and provision of services to the
public. Many of these decisions are sanctioned by the representative organs in the LGAs. The
question is; do the bureaucrats come back to the people to explain to them either success or
failure to achieve the decisions made? Do existing standing orders or directives provide for
the bureaucrats to seek audience with the public to explain to them, for example, why they
got a qualified audit report, or low assessment in the LGCDG assessment, or even complains
raised in media concerning bad services in the LGAs? Current bureaucratic practices have
not put in place mandatory systems for officials to be accountable/answerable to the people.
Apart from being a procedural gap, there is also a cultural gap. Most officials do not see
themselves as being servants of the people.
If downward accountability has to succeed, the rules of the game have to change. The starting
point is the standing orders. And for practical purposes, job descriptions should reflect the
element of answerability to the public, and when assessment is done (using OPRAS), this is
to be an important element of the assessment. Answerability should even go further to
indicate that top management has a duty to inform the public through press release or public
meeting the results of external audit, the results of LGCDG assessment, decisions of Full
Council or village Assembly, decisions of tender board etc. To the extent possible, such
releases should include succinct summaries of major meetings such as the council meetings,
focusing on key decisions and major issues in service delivery.

34 Operational rules for elected leaders
The people elect representatives to different political institutions with wide expectations.
Currently electoral rules have been strengthened. But after elections, are there operational
rules for these elected leaders, or mechanisms in place which define what an elected official
should do as part of his responsibilities and as such be assessed on the basis of such
mechanisms? Quite often we hear of the electorate complain about elected leaders who do
not even bother to visit their constituencies, a clear indication that the rules for working with
the constituencies are not clear. And yet, these officials sit in important meetings where they
make decisions about development and service provision issues. One would expect an elected
leader to come back to the constituency and hold public meetings and rallies to explain to the
people what has been decides upon, and perhaps listen and address their concerns. The lack
of mechanism is not the only obstacle, the cultural tendencies where people don’t confront
their leaders is also an issue. Otherwise, those leaders who don’t respond to the needs of the
electorate would be sanctioned, and perhaps even be recalled. The need to raise public
awareness is vital given that is their right to get information from those they have voted into

4.1.6 Annual Accountability Reports

Beginning this financial year, all council chairpersons would be required to issue an annual
accountability report. These reports would need to be simple, concise, and uniform in formats
across councils. At minimum, the reports should provide information on revenue and
expenditure; staff and capacity development; audit reports; corruption issues; land
allocations, and performance view of council management in terms of actual vs plans and
reasons for any deviation. The proposed outline of the report is currently being developed by
This report is an important milestone in the working of the LGAs because the society will be
informed about governance issues in the LGAs. Its importance will be realized if such reports
will be produced at the specified periods and that the organs overseeing governance matters
in the LGAs will be accorded the opportunity to discuss them and direct the managements on
what else to do. It is therefore recommended that PMORALG should ensure that these reports
are produced regularly and on time and are discussed by all electoral organs.

4.1.7 Enhancing the planning and budgeting cycle

Plans and budgets have to be prepared in the most participatory manner. The processes
involved have to involve the key stakeholders. Through such involvement, the people shall
own the resulting plans and budgets.
A set of recommendations are made to enhance planning and budgeting in LGAs;
i) O & OD methodology has been adopted by the government as a means of evolving
plans and budgets, which is very participatory in its nature. To make O & OD effective,
it is recommended that a strategy be adopted where the O & OD is conducted every
three years. Once the planning process is conducted, the plans generated should be
assumed to be valid for a period of three years after which another round of planning
can be executed. Resources allowing, updating of the plans could take place in a less
intensive manner in the intervening period. Annual plans should then be drawn from the

three year plan until all the plans in the 3-year plans have been implemented. This will
encourage citizens that their plans are taken seriously and implemented. This means
that when the O & OD is carried out, it should be well-facilitated as the output will be a
document valid for 3 years. But the major constraint in this case is getting reliable
financing indications from the Central Government that cover the planning period.
Failure to get reliable indications will turn the Village MTEF into a useless document.
The national guidelines should reflect this reality.
ii) Full Council should meet to consider changes made on plans and budgets by the Central
Government. Where changes are very significant, as for example if there is a cut of the
budget by more than 25%, the Council should the plans and budgets back to the Ward
Development Committee for revision and prioritization. Furthermore, at the end of the
half year, the Council should carry out a major review of the plans and budgets for
purposes of reallocating idle resources.
iii) Quite often, the Full Council concentrate more on the development plans and budgets.
They don’t work intensively on the recurrent plans and budgets. The council
management should the responsibility for preparing the latter budget. This should not
be the case. The Full Council has full responsibility for all resources available in the
council. Failure of the Councillors to decide on the recurrent resources has led to non
allocation of resources to the lower levels (wards and villages) and even under funding
of activities in the service outlets. Two recommendations are made with respect to this:
o Raise awareness of the Full Council concerning its responsibility over
recurrent resources. They should scrutinize all both items of PE and OC and
make sure there is fair allocation between the Council and the lower levels.
This is critical given the added roles to the village government and wards in
handling development resources.
o PMORALG/MOF should quickly introduce a system that requires all councils
to show in its budget the share of its Other Charges and Own Source Revenues
that is allocated and to be transferred to Ward Offices and Village Government
bank accounts for office running, servicing of schools, health facilities and
other public utilities.

4.1.8 Enhance capacity at all levels for effective implementation of policies and assigned
functions Supportive resources to be allocated to lower levels
At the lower level, there is a need to prioritize the allocation of sufficient financial and non-
financial resources to manage the administration according to a bare minimum of
requirements, such as the availability of offices, notice boards, filing systems and offices.
This recommendation is made with recognition that under the current environment where
resources will also be flowing through to lower levels, infrastructure will be needed from
which to keep and manage resources, but will also likely spur demand for information. Addressing human resource capacity at lower levels

Human capacity at village/mtaa government level and ward level is a major constraint. Huge
responsibilities are being placed on the shoulders of village government and ward leaders.
These leaders must have competences to imagine and initiate projects, prepare short and long

term plans, prepare budgets, maintain financial and non-financial records, produce reports
and oversee the mobilization and spending of money, both from the community and
government. Addressing physical resource capacity at lower levels

Availability of basic or even more advanced infrastructure at lower levels is important for
promoting downward accountability. Reform measures have to be put in place to ensure these
lower levels of government function properly.
Capacity development in the long run could also include rolling out the e-governance,
especially by taking advantage of great advances in telecommunication system and
networking across many LGAs and villages as well.
Executing government functions from a brief case is undermines the basic principles of good
governance. Government functions must be executed in properly organized structures. Consider issues of equity/ gender in enhancing DA

The government of Tanzania recognizes the importance to have equity and in particular
gender, as it addresses it socio- economic and political priorities. Government policies give
priority to mainstreaming of gender issues. Implementation of Downward Accountability
and PETS has to pay special attention to the demands of groups such as women, girls,
adolescent men and women, elderly, disabled (physically impaired, sight impaired, hearing
impaired etc), and low income women.
Decision relating to Downward Accountability and PETS has to take into consideration the
interests of these groups and peculiar requirements. These groups have to be involved fully
in planning and budgeting processes, in information dissemination, and in being given
opportunity to influence decisions basing on information they are able to access. The
challenge is that of making such people access information given the barriers that already
exist. More often than note, females are not given the same chance to attend meetings as men;
the disabled groups have no special facilities for reading, hearing, or even move some long
distances for purposes of attending meetings.
The interventions required should ensure that these groups get reasonable information about
meetings taking place at village level, ward level and council level. They have to be
facilitated to attend those meetings. This implies that during the preparation of budgets,
resources have to be set aside to address the special needs of these groups. Also the planning
processes have to consider the participation of these groups. That implies that they have to be
mobilised and be presented by organs or associations that represent the interests of these
social groups.
The display of information on notice boards etc. is a challenge to some of these groups. It
will only make sense if such groups are accorded some priority especially being allocated
some space for posting their own information. For example, women groups could take part of
the notice board to post information relating to their activities etc. Encouraging women or
disabled person to form associations is an important vehicle for helping them to deal with the
various challenges that generally afflict the majority of the Tanzanians. Such associations can
act as pressure groups for attaining their goals.
The information profile compiled has to reflect the various aspects in relation to these groups
with special needs. The governance benchmarks which are a source of the annual

accountability report have in various sections included issues of gender e.g. section F (1) that
looks at issues of budget in relation to gender; section G (1-6) which look at how the
participation of the special groups representative organs, in administration, etc; But also in
some of the monitoring tools developed in section 5 (specifically appendix 11 and 12) of this
report, quite a number of indicators have been suggested for purposes of tracking issues
relating to gender.
Lessons will have been drawn from works already done by organisations such as TGNP,
REPOA, Hakikazi Catalyst, and other NGOs in advancing the issue of gender in PETS. In
particular such experiences could show how gender related associations or groups could be
involved in gender analysis of the council/village plans and budgets, participation in public
expenditure tracking studies etc. The experience of the groups which are already in the
business of gender promotion will go a along way to help the government realise the
aspirations of mainstreaming gender in it activities. The paucity of knowledgeable human
resources in matters of gender in most of the districts, and especially the rural ones, is a big
challenge to both the government and advocates of gender issues. Most NGOs dealing with
gender issues have remained mostly in the big towns. Joint efforts are therefore required to
build that capacity in the rural areas.

4.2 Recommendations addressing local government level specific requirements


PMORALG has mandate for executing certain functions given its overarching responsibility
over the LGAs. Issues relating to planning and budgeting guidelines
PMORALG is currently preparing draft guidelines which provide instructions and
information regarding preparation LGA plans and budgets. These guidelines have indicative
planning and budgeting figures. This is considered to be essential information for
reinforcement of downward accountability. It is recommended that mechanism be put in
place for making the indicative planning figures more reliable. Secondly, the guidelines
should be written in Swahili for purposes of those at ward and village level to be able to read
them and use them. Issues relating to human resource capacity building:

The government policies on local government have tended to look for
convergence/uniformity in the way things are done in these authorities. The issue of capacity
building must have that macro picture.
As regards human resource capacity building, the long run, PMO-RALG must develop a
strategy to prepare special cadres for running the business of village councils and wards.
There must be some form of targeting in the training. Just as students are given scholarships
for doing teacher training, scholarships could be created for LLG officer training in
designated colleges. Currently, there is a window of opportunity for getting people who could
serve in the villages. The current efforts to establish secondary schools in the wards offer a
rare opportunity for recruiting people who are likely to be interested in working in the
villages. The graduates from these schools could be recruited, trained and bonded for a
number of years and deployed in the villages and wards.

38 Issues relating to physical resource capacity building:
To ensure facilities are developed properly and orderly across the councils, PMO-RALG has
a responsibility to develop/designs for ward and village office infrastructure. Such
infrastructure to take into consideration the various functions coordinated at ward and village
level. Also accommodation for the various officers serving the ward/village must be taken
into consideration.
Properly designed office structure is desirable to provide room for chairman’s office,
WEO/VEO’s office, cashier/office assistant office (secured to hold cash),
Other requirement to consider at ward/village level include space for public information
centre (also could be used as meeting room) and a registry room for storing records etc.
The office accommodation and staff house requirements engender high investment costs not
easy perhaps to be met immediately. PMORALG has to put in place a strategy for addressing
it. However, there is a need for each village government to secure at least two rooms for
conducting its business. Renting can be an option where rentable space is available
PMORALG has to determine the level of equipping of the offices. The offices need to be
equipped with basic facilities such as tables, chairs, typewriters, shelves, and stationery. Issues relating to information resource production capacity

The ever increasing responsibilities at village government level to handle resources imply
increase in capacity to produce information to satisfy the accountability requirements. Going
by the principle of convergence/uniformity in the way functions are executed at this level,
PMORALG has an obligation to ensure that all villages have adequate information
production systems. As said before, both financial and non-financial data have to be
compiled, processed and disseminated to all stakeholders. Hence PMO-RALG should design
systems that can be used at village level to satisfy information requirements


The regional level of government (the RAS) has limited decision powers on matters of
planning and budgeting. Their role is that of ensuring that the plans and budgets prepared by
LGAs adhere to existing regulations, policies, government guidelines and directives.
However, they prepare summaries of budgets of the LGAs in the region which are submitted
to PMO-RALG. These summaries should be shared with the lower levels, as well as being
posted on a notice board for members of the public to view.
The Regional level also deals with other non-financial information. E.g. corruption issues,
land issues, gender issues, HIV/AIDS issues etc. Whenever there is a formal meeting to
discuss these issues, then summaries of conclusions/recommendations should be sent to all
levels of government in the region for the people’s attention.


The Council is the highest tier in the LGA system and therefore has an overarching
responsibility over the lower levels. It must be committed and exemplary in practicing
downward accountability. A number of recommendations are appropriate at this level:

i) The council should inform the village government and the public in general about its
activities to promote accountability and transparency. The information to be disclosed
includes those of revenue collections and expenditures made. These proposed formats in
appendices 3 to 8 are in addition to other information produced by the councils for
purposes of accountability upwards.
ii) The Planning and Budget Guidelines issued by PMO-RALG stress dissemination of
information by the councils. These guidelines encourage Local Governments to become
transparent through the planning and budgeting process by sharing plans and budgets with
a number of stakeholders including civil society organisations. Moreover, the approved
plans and budgets should also be posted at public places of the Council offices and
extracts of the plan and budget should be posted in public places at the Wards, Villages
and Mtaa.
iii) The Councils should provide the village/mtaa governments with Indicative Planning
Figures in line with the LGDCG system. Efforts should be made to ensure that the IPF are
very close to what is likely to be made available for funding development activities in the

4.2.4 WARD LEVEL Ward to play more coordinating and facilitating roles
It is recommended that the WDC should confine itself to the role of co-ordinating and
facilitating between the villages/mitaa activities and functions and that of the
district/town/municipal councils. It should facilitate and co-ordinate implementation of
decisions made by district/town/municipal councils and village/mitaa council/committee in
their respective fields and should have no power to make decisions overriding those of the
village/mitaa authority.11 The various aspects that need to be taken up when the laws are
reviewed have already been highlighted in section 4.1 above. Issues relating to human and physical resource capacity building

The wards need to be supported in order to realize their potentials in full. The wards have
been left without adequate resources. Many of them have no proper offices, some share single
rooms with village government officials etc. Other facilities to go with the office
infrastructure include installation of notice boards within or outside the office complex..
Not least, these offices need to be equipped with basic facilities such as tables, chairs,
typewriters, shelves, and stationery. At a later stage in development, advanced facilities such
as computers and printers may be installed.
Existing staff should have their capacity built in order to match the new responsibilities. Issues relating to information resource capacity building
Following the empowerment of village government with spending responsibilities, the wards
are required to be more involved in coordination of activities than was the case before. Lots
of information is summarized at ward level and therefore a good information management
system must be in place, including a filing system.

Adopted with modification the recommendations of MRALG/UNDP Report, p. 69

4.2.5 VILLAGE/MTAA LEVEL Reducing upward accountability at village level
The scheme of service for Local Government should consider making VEOs responsible and
accountable to the village council. The village council should have the power to make a
binding recommendation to the appointing authority (the district council) to have a VEO
removed from his office if he is unable to perform his functions and when he commits
misconduct. Empowering village assemblies

It is recommended that the Village Assembly should have the final decision making powers
over major activities, projects and initiatives to be implemented in the village. It should have
powers of passing a vote of no confidence to the village council and the effective powers to
recall any member of the village council before the expiration of the tenure of bearers of
office. Some administrative circulars be drawn defining the accountability of the village
council to higher organs like the WDC vis a vis the village assembly. Enhanced and responsive village meetings

It is recommended that meetings of all citizens in the village take place as required by law.
Through such meetings, residents of the village will have enough opportunities to know the
progress of their development projects, raise issues and make proposals at village levels
which some of them might be taken up to higher authorities for further deliberations and
funding. It should be noted that, interest of people to participate in these meetings depends on
their potential to influence their livelihoods through their voices. Making of village by laws

It is therefore recommended that to ensure downward accountability of the village council in
terms of law making the village council should initiate the process of making by-laws by
preparing a draft proposal to be tabled at the village assembly for scrutiny and approval. In
this way the final product will be said to come from the village assembly. And there should
be mechanisms of giving feedback to the people to ensure that the by-laws made are their
own product. Where, for example, the by-laws passed by the village assembly are not
approved by the district council the reasons thereof must be assigned and where practicable
the concerned village be assisted to prepare valid by-laws. Imitating village type governance structures in urban areas

It is recommended that an imitative institutional structure of the village authority should be
established in urban areas where people will be involved and participate in the planning
process, implementation and monitoring. Otherwise there will be no basis and mechanisms of
ensuring downward accountability to the local urban residents at the level of mitaa like in the
case for rural village.

41 Issues relating to information resource capacity building:
The ongoing empowerment of the village governments has implications on information
systems to be put in place. The village governments have to be accountable both downwards
(to the communities) and upwards (the councils). Basic accounting records have to be kept to
account for funds handled at that level. Auditable financial records have to be kept. PEFAR
2006 has also confirmed that ‘little meaningful financial information was found in the
villages visited.’ This remains a major challenge to the villages in view of the lack of skilled
staff at this level.
Currently, proper accounting for expenditure incurred at the village government level is
almost non existent, and therefore activities undertaken at this level are not integrated in the
official reports of the Council. Moreover, technical oversight over public funds and
authentication of reports produced is critical and can not be separated from records keeping.
The information to be generated at the village level must be authenticated by at least an
internal auditor to make it reliable. The current structure of internal audit function in the
councils can not suffice the monitoring of financial transactions at lower levels.

In addition to maintaining simple financial records systems, other systems for keeping non-
financial records have to be developed as well. Basic socio-economic data such as that of the
village population, village economic activities, projects undertaken, etc. need to be kept. Issues relating to planning and budgeting

In view of the fact that villages depend almost wholly on resource transfers from the top
(council or central government) for development activities, knowledge of how much is likely
to be available is essential for meaningful planning. Having confirmed IPF is critical for
effective planning and budgeting. Issues relating to physical resource capacity building:

The issue of facility should be part of a reform effort by PMORALG. This need to be
systematized. Issues relating to human resource capacity building

At village government level, probably for lack of incentives, availability of basic facilities
like accommodation, attraction of workers with skills of running an office and maintaining
basic records is a big problem. Most employees in village posts are primary school leavers.
The envisaged financial empowerment is not sustainable with this caliber of staff. The same
situation applies to the staffing at ward level. This is a major challenge to the local
In the meantime, the LLG could think of using more intensively available human resources.
For example, there is room to use primary school teachers (especially those familiar with
financial records keeping) located in the villages to handle some of the responsibilities at
village government level on a part-time basis provided they are rewarded adequately.
Likewise, at ward level, the coordinators for the sector programmes could be used to bolster
ward functions on a part time basis, but with good rewards.

It is recommended that since the residents of the kitongoji have already the power of recalling
the Chairman of the Kitongoji, he/she should be accountable and answerable to them and
administratively accountable to the village council. Either some regulations or circulars
should be issued to define clearly this arrangement.

4.3 Concluding remarks

The success of downward accountability therefore hinges on the successful tackling of the
obstacles mentioned. A few issues need to be emphasized as part of interpretation and
preparation for testing and operationalisation of the proposed framework in summarized
form. These include existing conditions in the local authorities and obstacles that inhibit
downward accountability. Furthermore it should also be noted that, the suggested activities
and the framework in general are meant to be an integral part of the LGA plans, but needs a
period of capacity development and acceptability in the process of mainstreaming. As such,
this may be seen, and may require parallel efforts in the interim, while preparing the ground
for mainstreaming into council plans

4.4 The Matrix on Downward Accountability

The matrix is a summary of the recommendations made in sections 4.1 and 4.2. the matrix
highlight the type of information required, the form in which such information should be
released, which could include even the type of media that could be used to ensure that the
intended audience gets the information; the targeted type of user; the frequency for producing
the information; the tentative list of resources required to ensure information generated get to
the users; the office responsible for ensuring that that information is made available and
reaches the users; and finally the expected time frame upon which such information could be

Review area Type of information Format for Level of local Frequency of What Resources are Responsible Time frame for
required presenting the government producing the required office implementation
information Authority/ who is information
the user Under 1 More
Year. than a
1. Review and 1. Need for All levels of local 1. Review and 1.Expertise to review all PMORALG √
updating of local Swahili versions government updates take the local government laws
government laws and of reviewed and place and regulations.
regulations. updated laws and whenever
regulations. deemed
when policies
Legal issues

Issue of circulars as Usual All levels of local whenever internal resources at PMORALG √
temporary remedial government government deemed PMORALG
measure circular format necessary to
but also in remedy
Kiswahili. situation
Planning and Reliable/meaningful List of villages Information to be Annually but Skills at council level to PMORALG √
budgeting Indicative planning showing share of used by villages in to reach prepare the IPF using laid
figures for guiding each village of rural councils and villages/wards down formula
O& OD processes in the 50% LGCDG wards/Mtaa in when they
the LGAs allocated to the urban councils start to prepare
LGA plans and
Plans and budgets of See appendix 3 Council/LGA where Once every i) Capable human i) PMORALG √
villages/wards consolidation of three years resource capacity at (to
prepared using plans/budget takes village level to prepare institutional
participatory methods place to form credible plans ize 3 year
including O & OD council plan/budget ii) Capable human planning
resource capacity at framework)

Review area Type of information Format for Level of local Frequency of What Resources are Responsible Time frame for
required presenting the government producing the required office implementation
information Authority/ who is information
the user Under 1 More
Year. than a
council/LGA level to .
consolidate village ii) Council
plans into a council Director
plan. develop the
Feedback to See appendix 4 Villages/Mtaa, After Capable human resource Council √
councillors and for Format to use Wards and Council parliament has capacity to update plans Director
communities approved the
concerning plans budget
approved by the centre
Harmonize Planep with See appendix 3-8 Villages/Mtaa, After Capable human resource PMO-RALG, √
the proposed reporting Wards and Council budgetary capacity and basic facilities LGAs
formats approvals ,
(Note: This process has
Minutes of Village Copy of minutes WDC/DMT/FULL 4 times in a i) Capable human Village √
Assembly showing written by VEO COUNCIL to Year according resource capacity to government
peoples’ participation ensure village to legal write proper minutes. Chairpersons
in approving government requirements ii) Incentive money for
Plans/budget and accountability to part-time village
making other key community. assembly secretarial
decisions. services.
Instrument to establish Guidelines to be Village/mtaa One time event Can be done internally by PMORALG √
mechanisms for developed for the government and PMORALG
sharing recurrent purpose. WDC/ward office
revenues between
council and

Review area Type of information Format for Level of local Frequency of What Resources are Responsible Time frame for
required presenting the government producing the required office implementation
information Authority/ who is information
the user Under 1 More
Year. than a
village/mtaa and ward
Report on share of See appendix 5 Villages/mtaa and Every quarter Capable human resource Council director √
recurrent budget (OC) intended for own Wards capacity at council level to
due to villages/mtaa source revenues carry out the analysis.
and wards but applies also
to OC from

LGAs Financial/budget • See • Appendix 6 to Every quarter • Capable human All levels of √
Performance performance reports appendix 6 be used by resource capacity at local
measures to be councillors in village/mtaa. government
prepared by their • Expert to continuously authorities
council deliberations. design information
• Appendix 7 But package for releasing
to be communities to the public.
prepared by can also access
council such
• Appendix 8 information
village • Appendix 7
government information for
List of media that the Use of leaflets, Communities, Continuous Expert costs to develop the Council √
communities/ CSOs/ mobile CSOs, gender leaflets, design tv/radio Director, WEO
gender groups can microphones, groups, village/mtaa programmes etc. and VEO/MEO.
access information on notice boards, government,

Review area Type of information Format for Level of local Frequency of What Resources are Responsible Time frame for
required presenting the government producing the required office implementation
information Authority/ who is information
the user Under 1 More
Year. than a
events taking place in announcement councillors etc.
the LGA systems over local
TV/Radio etc.
Non-financial • Press Communities/ Continuous. Professional skills to Each level of √
information. releases CSOs, lower level Any prepare briefs, analytical local
• Journalistic government information reports, investigative government
• outputs/outcomes articles on officials, councilors, worth telling articles etc. authority carries
in the various issues and government the people responsibility
sectors – health, official at meetings should be
• Analytical
education, roads, released
agriculture, water, whenever it is
e indicators
natural resources, available.
• Output/outcomes 10-12)
on cross cutting
issues such as
• Opportunities
existing on
loans facility and
way gender is

Annual Accountability Outline being Village/Mttaa Every July (To Professional skills to Council √
Report developed by coincide with prepare briefs, analytical Chairperson
PMO-RALG Local report in line with the
Government outline

Review area Type of information Format for Level of local Frequency of What Resources are Responsible Time frame for
required presenting the government producing the required office implementation
information Authority/ who is information
the user Under 1 More
Year. than a
CSOs Day) Director
Concerns on Sectoral reports on key i) Appendix 9 All level of local
sectoral issues issues such as land presents government
allocations, land summary authority (village,
disputes resolved, land form for ward and council)
use plans, major health sector should release
trends, etc issues, information
taking whenever it is
example of available
and land
ii) Press
touching on
land issues
Role of public Feedback on official • Press Communities/CSOs, Continuous. Information education and Council √
gatherings public meetings held at releases with councilors, officials Whenever communication experts are director, WEO
village, ward or summaries at all levels of local there is a required to carry out the and VEO/MEO
council levels through government meeting eg full function
available authority council
media meeting,
(notice decision made
board, there off
tv/radio, should be
announceme communicated
nt using to the public
microphones and other
etc.) levels of

Review area Type of information Format for Level of local Frequency of What Resources are Responsible Time frame for
required presenting the government producing the required office implementation
information Authority/ who is information
the user Under 1 More
Year. than a
• Summarized government.
and Full
placed in
Compliance Compliance reports in Summarized All levels of local Continuous Information expert to All levels of √
concerns form of audit reports, reports easy to government depending on organize the report for local
technical inspections, be understood by authority when the event public consumption government
assessment reports etc. the public and takes place. authority.
lower level
Administrative Administrative • Press Communities, Continuous. Information expert to Officials √
concerns Responses to; releases CSOs, official at all Whenever an organize the (government
• Media levels of local issue arises management/administrators and those
• issues raised by interviews government worth to respond to issues raised elected
community authorities. answering using appropriate media. representatives)
• Public
during public back, then
rallies in
meetings. action should
• Compliance communitie be taken.
reports eg. Audit s
reports and
• Village
assembly or
• Issues raised in Mtaa
news papers meetings
• Results of forums etc
LGCDG • Full
assessment etc. Council

Review area Type of information Format for Level of local Frequency of What Resources are Responsible Time frame for
required presenting the government producing the required office implementation
information Authority/ who is information
the user Under 1 More
Year. than a
Political Summary of issues Formal record of Communities, Continuous. Information expert to put All levels of √
concerns raised in public rallies issues discussed CSOs, (for better Whenever a the information together local
organized at including understanding of rally takes and indicate responsibility government
village/mtaa, ward or concerns raised what is happening place for taking action. authorities
at district level by public’s and to concerns they
organized groups might have) and
(government and
representatives) for
addressing such

5. 0 Monitoring and Reporting
5.1 Monitoring and reporting for the Framework
The implementation of the framework for downward accountability needs to be monitored to
ensure the intended outcomes of embedding transparency, accountability and participation
are realised. The monitoring has to take place at PMORALG and at all levels of local
government system, namely district council level, ward level and village council level. The
results of the monitoring have to be fed to the various levels so that necessary actions are
taken to remedy any shortcomings.
A number of approaches will be used in monitoring and evaluation. These include the

(i) Participatory monitoring systems whereby the participatory organs at district council
level (in this case the Full Council) and village council level (the Village Assembly)
discusses openly the implementation and achievements of the DA framework. The
management of the district council and the village council will provide update
information on the implementation. The discussions on issues presented should lead
to recommendations on adjustments required, and removal of organisational
obstacles. Much of what will be implemented is through the various formats which
either reflect planned or budgeted information. The end users of such information
provide through the various recommended formats will be a good position to judge
whether the formats are making a contribution or not. This becomes the basis of the
(ii) A number of performance indicators will be established to be used in monitoring the
success of the framework. Each key intervention activity on the framework can have
one indicator determined, and such indicator compiled periodically in line with
existing reporting systems. The indicators have to be simple and easily compiled to fit
with existing monitoring systems and capacities in the LGAs. At district council level,
most of the indicators should be produced using the Planrep or the LGDB system. At
lower levels, particularly the village level, there will be need to build capacity of the
existing staff to undertake the monitoring. Where possible, the CSO which are
working in the villages could play a vital role of assisting the village governments to
assemble the information required for the performance indicators
(iii) Through service delivery surveys, some questions can be added to check on the
citizens’ satisfaction with the system of participatory decision making, access to
information at district, ward, and village/mtaa and kitongoji level. Where as the
LGAs can initiate this service delivery surveys, given that it is part and parcel of the
performance improvement systems being installed in the authorities, however, the
CSO could play a vital role of undertaking the surveys as part of the PETS
(v) Impact assessment studies of new procedures put in place can also assist in
monitoring the success of the framework. This can be initiated by the LGAs at some
intervals, say every five years, but also the CSOs organisations that intend to carry
out the PETS can assist in carrying out these assessments at shorter intervals
(vi) Financial and performance audits can also be used to monitor the outcome of the DA
Framework. Continuous audits by the internal auditors in the LGAs can do a good job

in this area, but also when the external auditors (national audit office), do their job;
they can also focus on performance audits related to the framework.
(vii) Operationalisation of Open Performance Review and Appraisal system for the
LGA staff can be used as a monitoring tool. Those assigned responsibility for
overseeing the framework activities will have to report on the achievements. The
individual outputs can be summarized at department level to indicate what the
concerned department has been able to achieve
(viii) The government has a tradition of preparing quarterly, semi-annual and annual
performance reports. The same practice should be exercised over the
implementation of the DA framework. The management should prepare
implementation reports every quarter or semi-annually and at the end of the year.
The outcome of the monitoring and evaluation exercise should constitute most of
the periodic performance report.

5.2 Monitoring and reporting tools at the different levels
Each level of governance (PMO-RALG, Council and Village) should have a tool for
monitoring and reporting on DA implementation.

At PMO-RALG, it is important that information which is received routinely on quarterly/

annually should be summarized and feedback sent back to the lower levels, especially the
Council and village government. Trends in achievement of plans and budgets should be given
priority. But also non- financial information, especially that reported through the annual
accountability reports should be analyzed and feedback given to the lower levels. A
suggested format for such feedback is as shown in table 3 (a) and (b) below:
This information could be important for the LGAs to know how they fair against each other.
Secondly, the PEFAR pointed out that some LGAs maintain large balances in their bank
accounts and it would be proper for the people to know the reactions of PMO-RALG to
weaknesses existing in the local government systems of spending released funds.

Table 3 (a): A comparison of actual spending vs allocated budget

S/No. Name of Amount Amount of money Actual PMORALG reactions
LGA approved released expenditure by on variations between
Budget LGA
• Approved
budget and
releases, and
• Releases and

Table 3 (b). Comments on Non-financial information

S/No. Name of LGA Issue examined Expected results Actual results Reactions (include
(target) guidance) to
variations between
• Targets set
• Actual results

Each council has to monitor and report on financial and non-financial outcomes of their plans
and make sure that this information is fed upwards (PMO-RALG) and downwards (wards
and village governments).
As regards financial information, appendix 3 to 8 will support to monitor the flow of funds.
These are the reports that go to all levels for information and reactions. As regards non
financial information, appendix 9 deals well with sector specific issues, land sector taken for

illustration, as this is a critical problem in most of the local authorities. The annual
accountability report which focuses mostly on governance issues also is another monitoring
tool. This tool is supported further by another tool which also focuses on performance on the
effectiveness and efficiency in the use of resources. At council level this tool appears under
appendix 11. Although the form shows the comments of the management, to give it some
effect, it is important that the form is signed by the management, but also it should
summarize the comments/reactions of the full council. The chairperson of the council may fill
in the comments of the full council and sign the report. Such comments give credibility to
the report, but also the lower levels will appreciate the importance of the report. Issues for
follow are important to be singled out in the comments and responsibility for follow up
assigned to a specific office or officer. In other words a simple action plan should be

At village level, monitoring and reporting can be done using the tools which have been
attached as appendix 12. The management is responsible for preparing the report, but the
village council and the village assembly have to go through it and attach their comments
accordingly. Such comments should be summarized from the minutes of the meetings where
the report is tabled. Issues for follow up are important to be singled out in the comments and
responsibility for follow up assigned to a specific office or office In other words a simple
action plan should be prepared.
Form for reporting on finances is as presented under the PETS Concept Paper, as presented


VILLAGE: .................................................................... WARD:..............................................

FINANCIAL YEAR: .................................. QUARTER : ............................................

SOURCE AMOUNT AMOUNT SPENT BALANCE OUTPUT Comments/reactions to variations and proposed
remedial action by the manageme nt


Development funds


Development funds



Development funds


Development funds

SOURCE AMOUNT AMOUNT SPENT BALANCE OUTPUT Comments/reactions to variations and proposed
remedial action by the manageme nt


Development funds




……………………………………………... .............................................
Signature of Village executive Officer Date
Summary of Comments by Village Chairperson on reactions from the villlage council supported with minutes from meeting
Signature of Chairperson and date:
Summary of Comments by Chairman of village Assembly supported by minutes of Village Assembly meeting that examined the report>
......................................................................................................................................Signature of Chairperson and date:

6. 0 The Way Forward: Action Plan

The following action plan presents information on what follows immediately. This summarizes activities which will be implemented in
the next one year.

Interlocking Outcome 6.1.Action Plan for DA Framework and PETS


Finalise DA Framework Report

circulate in REPOA
PETS Concept Note
more widely

Capacity DA and PETS Guidelines

Building for drafted and printed and
LGAs and distributed TA
DA/PETS featured more in
HR Outcome Training (in
discussion re draft APB)

Monitoring (via
benchmarking). LGS

Read Inspection Manual & ADLG

Discuss with ADLG(G)

Study tour on Access to
Information (Centre,
Region, LGAs) TA

Annual Agree simple structure

Accountability and disseminate (with ADLG
Report instructions to LGAs and & LGS

Receive AARs at Centre,

and Regional overviews RAS

Press/media dissemination

Capacity ToRs and Engage Trainer

Building in (DA and PETS) TA
Training / awareness
DA / PETS responsibilities
agreed in
- Divisions
- Sections DLG &
- Units ADLG

PETS (Guidance above -

includes forwarding PETS
reports to Centre)

Annual meeting with Civil NGO Prep

society on PETS - Forum Mtg
approaches and findings. ?
Include IEC for this.

Service Update circular on
Standards complaints/query handling
(linked to Ethics follow up) TA &

Public information on OM(G)

rights and responsibilities OM(L)
(in APB)

Updates of legal Extract 0ptimum legal

and operational amendments
instruments (recommendations in DA
(opportunities) Report). Then discuss ?TF
with DLG/ LHTF and Memb
prepare action plan er

Other instruments

-Model Standing Orders DLG

- Preparations for
Grassroots Elections (in
& TA
draft APB)
- Planrep2 and LGMD -
discuss with DMIS
& TA
- Participate in LGCDG
Review/Evaluation Hans
Preparations ? ? ? ? ? ?

LGCDG Operational
Manual, and Assessment
Criteria (and guidance)
- Inspection Manual (see
above) ADLG

- LLG Structures (in draft