LOCAL GOVERNMENT TRAINING INSTITUTE {LGTI}

COURSE NAME: [TECHNICIAN CERTIFICATE IN LOCAL GOVERNMENT

ADMINISTRATION-TCLF]

Field Attachment Report

By

CHOMETE ALLY

February, 2020
 FIELD ATTACHMENT REPORT

Field Station: TARIME DISTRICT COUNCIL

By

Name: CHOMETE ALLY

Signature…………………………… Date……………………………..

Course: Technician Certificate in Local Government accounting and finance (TCLF-

NTA5)

Supervisor Name: MRS.MWAJUMA KAUNDUNDE

 Signature..…………………………. Date……………………………….

REPORT PREAMBLE

The report is all about Accounting and finance was carried on 02 th/12/2019 to 24/01/2020. The

report was carried at TARIME DISTRICT COUNCIL which found in MARA REGION. The aim

is to know understand and apply knowledge I have learned in theory and apply it in practical and

was done by CHOMETE ALLY through observation method.

 TABLE OF CONTENTS

Contents Page

FIELD ATTACHMENT REPORT....................................................................................i

REPORT PREAMBLE.....................................................................................................ii

TABLE OF CONTENTS.................................................................................................iii

LIST OF ABBREVIATIONS...........................................................................................v

LIST OF TABLES..........................................................................................................vii

LIST OF FIGURES.........................................................................................................vii

LIST OF APPENDICES/ANNEXES............................................................................viii

ACKNOWLEDGEMENT................................................................................................ix

CHAPTER ONE..............................................................................................................1

1.0 Introduction...............................................................................................................1

1.1 Background..................................................................................................................1

1.2 Objectives....................................................................................................................1

1.2.1 Main objectives.........................................................................................................1

1.2.2 Specific objectives....................................................................................................1

CHAPTER TWO.............................................................................................................3

2.0 Description of the study area....................................................................................3

2.1 Geographical location………………………………………………………………...3

2.1.1 Weather climate……………………..……………………………………………...3

2.1.2 Physical features.......................................................................................................3

2.2 Social Economic Activities.........................................................................................4

2.2.1 Agriculture activities................................................................................................4

2.2.2 Business Activities...................................................................................................5

2.2.3 Water project............................................................................................................6

2.2.4 Livestock…………………………………………………………………………...6

2.2.5 Health Services.........................................................................................................6

2.2.6 Industries activities...................................................................................................7

2.3 Population characteristics............................................................................................7

CHAPTER THREE.........................................................................................................9

3.0 Activities Undertaken and Findings........................................................................9

3.1Activities Undertaken...................................................................................................9

CHAPTER FOUR.........................................................................................................11

4.0 Finding and Lesson Learnt.....................................................................................11

4.1 New Lesson Learnt....................................................................................................11

4.2 Observation................................................................................................................11

4.3 Challenge facing at the office....................................................................................12

CHAPTER FIVE……………………………………………………...…………..…..13

5.0 Conclusion and Recommendation..........................................................................13

5.1 Conclusion.................................................................................................................13

5.2 Recommendations.....................................................................................................14

APPENDICES.................................................................................................................15

YAppendix 1: Map of Kharumwa ward ………………………………………….……...15

Appendix 2: Organization Structure of Kharumwa ward ……………………..…….…16

Appendix 3: Log book…………………………………………………..………..…….17

LIST OF ABBREVIATION

BID : Business Identity.

Bu : Business.

DED : District Executive Director.

DHRO : District Human Resources Officer.

DT : District Treasury.

HRM : Human Resources Manager.

LO : Legal Officer.

ID : Identity.

LGRCIS: Local Government Revenue Collection Information System.

LGTI : Local Government Training institute.

 LIST OF TABLES

Table 1: The table below shows the trend of crops from 2017 up to 2018 in tones.

Table 2: Tarime district Council Projected Population by Wards

 LIST OF FIGURES

Figure 1: The location of Tarime District Council found in Mara Region

Figure 2: Tarime district population Projection

 LIST OF APPENDICES/ANNEXES

Appendix 2: Organization Structure of Tarime district council……………………..…….…16

Appendix 3: Log book…………………………………………………..………..………….17

ACKNOWLEDGEMENT

I would like to give my special thanks to my Lord and parents Mr. ALLY HUSSEIN and Mrs.

AMINA ALLY as well my society; district, region and the whole national for nurture me in good

manner and me to reach this point in my life. I would like to thank my brother and sisters who

gave me their support, also I would like to give thank my fellow student at Local Government

Training Institute. Special thanks go to Mr. ROBART MAJULA (external supervisor) and

Madam MBUKE MAKANYAGA (Internal supervisor) also my assessment lectures who gave

me some correction on how to fill job activities par day and to write report in the logbook.
I would like to thanks the Local Government Training Institute to introduce us the practical of

training program so as to prepare us for our practical experience. Through this training program

open the maid set of many student to learn and understanding different task concerned with

course program, this lead to increase knowledge in both theoretically and practical.
 CHAPTER ONE

1.0 INTRODUCTION

The report attachment is about field practical for Accounting and finance; it was carried from 2 nd

December 2019to 24th January 2020. It was carried at Tarime DC, the field practical is necessary

because it add new knowledge and skills to my existence theory knowledge and help to know the

activities of local government to the central government.

The Local Government Training Institute attaches great importance to field practical training

field attachment is a unique opportunity to bring LGTI students in touch with realities of the

profession.

The report are comprises of the following parts; Background, Objectives, Activities Undertaken

Reason Learnt, Conclusion and Recommendation.

1.1 Background of the organization

Tarime district council was previously known as North Mara District. TDC is one of 133 Local

Authorities I Tanzania undertaking various reform measures under the Local Government

Reform Programmed(LGRP)phase one and two; TDC is expecting to improve the delivery of

service to the public also council requires strategic decision making to trigger sustainable local

economic development through strategic planning at district level.

1.1.1 Vision of the organization

The vision of Tarime District Council is to have a peaceful and poverty free community by 2025
1.1.2 Mission of the organization

The mission of Tarime District Council is to provide high quality service to its community

through good governance, effective and efficient use of available resources for sustainable

development.

1.2 Objectives

1.2.1 Main objectives

The main objective in Field Practical Training (FPT) is to practice all knowledge which I learned

in theory system to be in reality system, such as procedure regulation, rules and method

applicable in performing various activities of organization.

1.2.2 Specific objectives

i. To know the daily activities conducted in Accountant office

ii. To put into Practical theoretical part of the study acquired in the class session into real

life problem solving situations.

iii. To develop understanding towards work ethics, employment demands, responsibilities

and opportunities
 CHAPTER TWO

2.0 Description of Study Area

2.1 Geographical Location

Tarime district found in Mara Region while Mara region is the region found in Lake Zone (like

Victoria). Mara region has seven districts which are Tarime, Bunda, Butiama, Serengeti, Rorya,

Musoma Urban and Musoma Rural. So Tarime district is the one district among seven districts

founding in Mara region of Tanzania, East Africa. It is bordered from the north to the East by

Kenyan districts of Minor, Trans mara and kisii while to the East by the Maasai Mara game

reserve. To the South it is bordered across the Mara River by Serengeti and Butiama district and

to the west by Rorya district.

Figure no 1.0 show the location of Tarime District Council found in Mara Region

From the map above

 Tarime District Council represented by red

 While remains are another District Council of Mara region and

2.1.1 Weather climate

The climate of Tarime DC is Tropical grass land and average temperature in Mara region

ranging from 22.6°C up to 32°C with relative to humidity range from 23°C to 62°C and contains

total average annual rainfall is 1564ml per year which started from October to March.

The rainfall here averages 1978MM.

The driest month is April, with 7896mm of rainfall. The greatest among of precipitation occurs

in March, with an average of 145mm.

The warmest month of the year is October, with an average temperature of 25.0 0C. The lowest

average temperatures in the year occur in July, when it is around 2.3 0C.

The difference in precipitation between the driest month and the wettest month is 144mm. the

variation in temperatures throughout the year is 1.7 0C.

2.1.2 Physical features

The Tarime DC almost has flat land with few lock hills and few scattered natural savanna, fruits

trees. However around the settlements of the people you can find planned as fence and to provide

shadow. Flower are also found in the same area in order to keep the area clean and to give the

surrounding a good looking. The area is covered with residential houses, there is few natural

trees found in some areas.

2.2 Social Economic Activities

2.2.1 Agriculture Activity

Generally majority people engage in agriculture activities as their main economic activities,

whereby out of 100% almost 78%of residents engage in farming activities and 22% in other

activities. The ones who engage in farming they involve in both cash crop and food crop.

Table 1: The table below shows the trend of crops from 2017 up to 2018 in tones.

Crops in tones per year 2015∕2016 2016∕2017 2017∕2018

Maize 409.2 472 504.6

Rice 16.84 23.4 22.5

Millet 120.5 141.54 130.5

Sweet potatoes 159.45 275.8 230.08

Source: Tarime DC profile

2.1.2 Business activity

Business operations whole sales and retails shops plus petty business and retails shops which

employ 45% of the population. This business includes: Shops, Hotels, Transportation, Clearing

and Forwarding, Agro business, Medical business, handcraft business, banking business and

Construction business. These activities play a significant to the Municipal economy in terms of

revenue and in provision of job opportunities to the residents.

2.2.3: Transportation activities

In Tarime DC there are a lot of people who own motorcycles, taxies, lories, AL terrain vehicles,

trolleys and other transportation materials where they conduct transportation activities usually

transport people and luggage’s from one place of the ward to another so due to this they get their

salaries or income and hence run their life in a legal way.

The following are social services found in Tarime DC

2.2.4 Health services

In Tarime DC there is Hospital namely Bomani district Hospital which provide health services

to people around the ward and also those from outside the ward and in whole district apart from

that there is also many different Laboratories which offers medical checkups to people around

the district and those outside the ward and also there are plenty of pharmacies which offers

medicines and medical advice to the people and hence that enables people of this ward and

others from different place within Tarime town to get health services.

2.2.5 Electricity supply

Also in this Tarime DC there is availability of electricity service which is done under care of

TANESCO which have their Headquarters in this ward so due to that they ensure that there is

availability of electricity in within Tarime district and through availability of electricity people

can undertake many economic activities which maximize their gain and hence bring

development and increase government revenue.

2.2.6 Water supply

In Tarime DC there is availability of water where water is supplied by Tarime Urban Water &

Sewage Authority( TARUWASA) which is located also in this ward and it make sure that water

is available all over the ward and in Tarime TC, so availability of water services help the citizen

of the this ward to fulfill their daily domestic activities and reduce the burden of buying water

and for our mothers by reducing the problem of walking high distance to search for water and

this help much in bringing development

2.2.7 Roads

Also in this Tarime DC as the center of the city it has got many good roads which connect one

part of the ward and another and also one ward and another so though presence of roads it

ensures easy movement from one to another to search for different needs and hence fastened the

development of the town

2.2.8 Transport and communication

Also there is availability of Bus stand where different transportation means like buses, and other

many cars for parks for transportation of people and luggage’s from one place to another in out

of the ward also there is availability of postal office and other communication have invested and

together they offers communication services to citizens and brings out good communication

through telephones and letters.

2.2.9 Police station

We also have got two police station in this ward one located at bus stand namely bus stand police

station and another located near Headquarters of Tarime district namely Tarime Central police
station where they both offers security within and outside the ward and make sure that there is

availability of peace and security to people within and outside the ward so by that people can live

and do their development activities peacefully

2.2.10 financial services

Also in our ward there are different financial institution like NMB bank, CRDB bank, FINCA,

BAYPORT and other many different SACCOSES which offers financial services to people in

and outside the ward and so that helps to bring development through being provided with loans

and business education.

2.3 Population Characteristics

According to the 2012 National Household Census, Tarime DC had a population of 634,924 with

an average growth rate of 4.6 percent. The inhabitants are of mixed tribes with different dialects.

2.3.1 Demographical Distribution

The main native ethic group in Tarime DC is Kurya but due to urbanization many people of

different ethnicity have immigrated in making heterogonous tribal composition where by no

single ethnic group accounts for more than 25% of the total population.

Table 2: 2012 Tarime district Council Projected Population by Wards.

All ages Year

2015 2016 2017
Female Male Both Femal Male Both Femal Male Both

e e
20 -24 61,579 60,685 122,264 61,598 60,661 122,259 61371 50396 121767
25 -29 45,642 44,899 90,541 50,296 49655 99,951 55186 54531 109717
30 – 34 34,505 34,6660 69,165 34,928 34710 69,638 35266 34851 70117
35 -39 31,263 32,737 64,000 31,578 32930 64508 31971 33220 65191
 40 -44 30,231 36,206 66,437 29,984 34,726 64710 29930 33512 63442
45 -49 35,450 42,556 78,006 33,614 41170 74784 31900 39577 71477
50 -54 38,191, 40,833 79,024 38,448 42411 80859 38288 43467 81755
55 -59 33,31,3 30,268 63,581 34,751 32646 673997 36000 34986 70986
60 -69 24,503 19,987 44,490 26,374 21615 47989 28270 23428 51698
65 -69 17,495 13,861 31,356 18,316 14775 33091 19306 15804 35110
70 -74 12,401 9,735 22,136 13,272 10488 23760 14155 11277 25432
75 -79 9,446 6,996 16,442 9,631 7313 16944 9885 7705 17590
80 5,955 4,236 10,191 6,683 4791 11474 7346 5343 12689
TOTAL 379,97 377,659 757,633 387891 387891 777364 398874 398097 796971

4
Source: Tarime district Council Profile, (2018)

The projected population is estimated to count to 757,633 people in year 2015, 777,364 people in

year 2016 and 796,971people in year 2017 where by majority aged 20 to 24 years are. The

projection is under the growth rate of 4.6 percent.

Figure 2: Tarime district population Projection

Sales

796,971 757,633

777,364

Source: Tarime district Council Profile

 CHAPTER THREE

3.0 Activities Undertaken and Findings

3.1 Activities Undertaken

The following are the different activities undertaken during my Field Practical Training Tarime

DC in Mara region:

Orientation about Tarime District Council (TDC) structure, allocation office area and

department with their function for each department. Those departments are department of

account, department of education, department of health, department of agriculture and

department of administration and department of business.

Preparation of business license;

Business license is a kind of tax payment which each trader supposed to pay for the aim of

continuing to run their business. Business license differ from one business to another, normal

business license paid after twelve month (12 or 1year).Procedures to follow during preparation
of business licenses first of all if your found the client is new that means he or she has no

business identity , start to register him

Preparation of hotel levy bill for defaulters;

Defaulter this is traders who have outstanding payment for their business since business officer

trade lead to prepare bills for him. The following are steps to follow during the preparation of

defaulter’s bill.

 Login LGRCIS,

 Click revenue source,

 Click hotel levy,

 Click billing,

 Click assessment

 Put business ID,

 Click retrieve,

 Fill the following requirement Assessment date, Remitted period, Assess name, Year of

tax, Room type, Month, Number of room and penalty.

 Request control number

 Finally click print.

Operation (visiting) to check if the traders having entrepreurship identity also to check

valid business license.

Entrepreurship ID normal is responsible for small business while business license is responsible

for medium and large traders. Business license valid after one year or twelve month, for example
when the trader make payment for their business license on 24, October 2019 hence their license

become valid on 23, October 2020

Stamping letters;

I learnt on how to stamping letters by official rubber stamp this was for both customers letters

and letters that going to DED to deal with. When you need to stamp a letter first hold official

rubber stamp and make sure that T letter indicated on the official rubber stamp you can see it in a

right way and not invalid (not otherwise) second take a stamped ink open it already for taking

ink from it by official rubber and then final stamp the letter by placing official rubber on it. In

this week the number of letter that I was stamped are twenty six. So in order to save time also to

reduce such official rubber stamp modern official should be applied that show directly

everything, this lead the good performance within the organization or office

Fill business license application forms;

When new customer or old customer came to get business license first must to fill their details in

this form. The following are main details considered: Name of the applicant, Shareholder`s

Citizenship, Postal address, Town/village, Telephone number, District, Ward, Street, Number of

previous license/state if new, Date of issue, Expiry date, Fee paid, Tax payer identity number

(TIN), Line of business being applied, Date of application, Applicant signature, Name and

signature of trade officer and finally Rubber stamp.

Collection of revenuers from the trades;

The is some days which we were moving from different wards which are found in Tarime DC to

collect tax which are the main source of income of the government which are use to improve

social economic activities of Tarime DC.

 CHAPTER FOUR

4.0 Finding

4.1 New Lesson Learnt

Training on how to use Local Government Revenue Collection Information System

(LGRCIS);

LGRCIS this is a system where by Trade Office use it to collect revenue from the trade. Through
LGRCIS different payment and bills can be prepared. For example preparations of hotel levy
preparation of service levy and preparation of liquor license.

Training on how to trace customer information, the following are procedure to consider
during the customer information tracing. Log in LGRCIS click taxpayers, click tax payer
management, click new customer tax payer then fill the main data (general details& contact
details). Element of general details are Payer type, Company name and occupation or Job type
while element of contact details are Contact address, Mobile Phone and Email the save. Open
payer`s account put payer ID then click retrieve. Click payment history fill starting date and end
date (both will be today) then click compile history then print. Also I practice on how to minute
or disputer license in license book by writing date, customer name, license number and customer
signature.

Training on how to prepare service levy; Service levy this are kinds of payment paid by each
traders when he or she came back to renew or repaying their bill. Normal new customers who get
business license for the first time could note charge him service levy. The following are steps to
be followed during preparation of service levy;

Practice on how to prepare Authorization process, Assessment process and manual posting;
by starting with Manual post, it involve with Remitted period (year) and monthly period
(beginning month) then click Add. Highlight then send to Authorization process.

Authorization process; occur where customer charged penalty, this penalty came after customer
came rate repay/renew its business license. Hence the following are step supposed to follow
during the Authorization process. Click revenue resource, click service levy, click billing, click
Authorize Manual Posting, Highlight then accept.

Assessment process; this process lead to get historical payment of the customer, also sometime
can be used as list of payment.

Budget preparation;

4.3 Challenge facing at the office

There are some challenges (in registry office) which have been faced during my training

practical (field) in Tarime District Council like;

High rate of mixing files,

Because the whole process of controlling those files conducted manual and not through computer

system. So staff members are supposes to have high rate memory.

Official rubber stamp can note show date directly.

This supposes to stamp letter and then retain back to fill or write the date of a specific date,

Hence lead to consumer time.

The whole duties found in registry office are done through manual

This lead to consumer more time which lead to the efficiency of the work until some consumer

fail get service.

Other challenges intrude office are;

Internet system fails. Most activities conducted in trade office like preparation of hotel levy,

service levy, business license and liquor license depend much more availability of internet

system while during my training practical this challenges was so big problems.

Power fails. The whole system also depend the availability of electricity power to operate

different duties like printer, preparation of bills and typing office letters or information.

Transport facilities. Transport device like car are not enough for different activities like visiting

traders for operation of checking valid business license, for collection revenues among the

traders and operation with selling entrepreneur identity card for traders.

4.4 Strength of Tarime district in my training

Good cooperation among the staff members, I will like to thanks my supervisor and whole

staffs, during my training practical were showing good cooperation for each kind of task.

Simple and good language. My supervisor even any staff member were use simple and good

language in my training of performing every task. Through that was makes myself to be more

confinable.
 CHAPTER FIVE

5.1 CONCLUSION

The field work was relevant to me in obtaining training and valuable experience in real life

situation. It helped me to integrate theory and practice. It enhanced my skills, knowledge, work

abilities, attitudes towards my area of specialization and develop habits of critical thinking and

get exposed to managerial decisions. All these were achieved through good cooperation and

countless assistance received from Tarime District Council. The Practical Training also helped

me to acquire new ideas using problem solving, analytical skills and enjoying modern

technology. It enabled me to acquire new knowledge in work place. It is not possible to acquire

knowledge only in the classes therefore the Practical Training has filled the gaps which were not

possible to be filled in the classes. From the duties assigned to me at my placement the practical

training is of much relevance. I gained a lot in terms of knowledge for example I was able to

prepare bills, service levy, hotel levy and preparation of liquor licenses.

5.2 RECOMMENDATION

My recommendation to Tarime district council especial in the department of business and

registry office is that;

Kinds of rubber stamp should be changed; for the reason of saving time, simple because was

still to use traditional one. Also computer should be used for the purpose of simplify work and

avoidable of losing files. Because now days many office use computer to perform their duties.

Alternative of power source; should be established like solar system, through that the problem

of power fail will be solved.

Checkup of internet source should be done. Trade officer he or she supposes to be closed with

the department of internet system for the reason of controlling the problem of internet fails

frequently.

LGTI should make sure that they have some lecture concerning about business issues, for

example how deal with business license, like how to prepare business license, liquor license,

hotel levy, service levy and my things or steps required to consider when he or she need to start a

business and to have business license.