INSTITUTE OF ACCOUNTANCY ARUSHA

DEPARTMENT OF ACCOUNTING AND FINANCE

FIELD ATTACHMENT REPORT

STUDENT NAME: GRACE RICHARD MABAGARA

REGSTRATION NUMBER: ODFB/0281/2020

PROGRAMME: ORDINARY DIPLOMA IN FINANCE AND

BANK

YEAR OF STUDY: FIRST YEAR

NAME OF ORGANIZATION: NATIONAL SOCIAL SECURITY FUND

FIELD ATTACHMENT PERIOD: 22 NOVEMBER 2021- 07 JANUARY 2022

ACADEMIC SUPERVISOR NAME: MR. SAMWEL K. NYAMANGA

ONSITE SUPERVISOR NAME: MR. LEONARD NYESHILE

NOVEMBER 2021
AKNOWLEDGEMENT
First of all I would like to extend my sincerely thanks to Almighty God who granted me
this prospect of being alive, good healthy and able to prepare and write this report from
beginning to an end. Secondly I would like to express my gratitude thanks to the Institute
of Accountancy Arusha management (IAA) for introducing and maintaining the field
practical training as a part and parcel of studies as the best way for students to practice
what they learn in lectures
My most sincere thanks should go to my academic supervisor Mr. SAMWEL K.
NYAMANGA who devoted his valuable time in providing advice, support, guidance the
productive commenting and suggesting the best way on how to make my report more
presentable and understandable, also my deepest appreciation to my onsite supervisor Mr.
LEONARD NYESHILE and Mr. YUSUPH BURA and all department especially
Accounts department for their patience and guidance which helped me in shaping and
accomplish my field attachment report.

I will be indebted if I don’t appreciate and thanks the whole Management of National
Social Security Fund (NSSF) under Chief Manager (CM) Mr. FRANK MADUGA for
hosting me to carry my practical field in the organization. A lot of people have
contributed for the completion of this work but to mention few, Mr. ALLY
MKULEMBA, Mr. ALLY BIKI, Mrs. THERESIA WAMBURA, Mrs. MWAHIDASHI
WENGE giving me the necessary supervision and assisting me to learn and acquire new
immeasurable knowledge. Special thanks to other department who worked hand to hand
throughout my field. I extend my thanks to my fellow practical trainees, colleagues, all
friends and the entire NSSF communities; I appreciate their valuable comments, guidance
and the advice during my field training.

Furthermore I would like to extend my gratitude thanks to my beloved family for their
material support and everything possible, especially my mother Lydia Urias , my brother
Elia Richard and my sister Happy Richard for their encouragement, advice and
togetherness during my field training, May almighty God bless them all.
 i
ABSTRACT

I conducted my field practical training at National Social Security Fund (NSSF) Kahama
Branch for one month and two weeks from 22nd of November 2021 to 07th January 2022.
The organization has got a total number of departments which include customer service
department, accounting department, compliance department, recordings department and
benefit department.

I was arranged by the manager of NSSF at first to conduct my training at the accounting
department and later on to other departments.

During this practical training I performed different activities which I was assigned by the
host supervisor, some of them include preparation of payment voucher, preparation of
Bank Reconciliation statement, arrangement of records like receipts and dishonored
cheques, preparation of petty cash book, recording of data in the Microsoft excel,
receipting, customer care, preparation of cheque list, passing through files, preparation of
cheque.

This fieldwork report consists of three chapters. Chapter one consists of introduction
which covers the objectives of the field attachment, the organization structure, type of the
organization, major service conducted within the organization, activities, number of
employees and the organizations customers. Second chapter explains in brief the
experiences and the work done and lesson learnt in my training period, also explains the
activities performed within the park. It describes my participation in the department and
my daily activities. Also this chapter describes things enjoyed most, things enjoyed least,
and problems experienced in my field training, and how they were solved. Lastly, chapter
three is composed of two parts that is conclusion and recommendation. Conclusion
explains in general what I learnt, and weakness of field attachment program, also benefit
from field attachment program. In recommendation it elaborates what the organization
should do so as to attain its goals, also how the IAA can improve the field attachment
program as a part of teaching curriculum. Also references and appendices shows the
source documents which help to facilitate the accomplishment of this report.

ii

TABLE OF CONTENT
ACKNOWLEDGEMENT...................................................................................................................

ABSTRACT.......................................................................................................................................

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

Figure 1. NSSF organizational structure………………………. ......................................................

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

LIST OF ACYRONYMS AND ABBREVIATION........................................................................

CHAPTER ONE:..............................................................................................................................

INTRODUCTION..............................................................................................................................
1.1. Objectives of the Field Attachment.............................................................................................

1.2 Organizational Structure...............................................................................................................

1.3 Type of the Organization..............................................................................................................

1.4 The major services provided by the NSSF include the followings;.............................................

1.5 Activities of NSSF........................................................................................................................

1.6Number of Employees...................................................................................................................
1.7 Customers.....................................................................................................................................

CHAPTER TWO:.............................................................................................................................

2.1 Duties and responsibilities............................................................................................................

2.2 New knowledge and skills gained............................................................................................

2.3 Things enjoyed most...................................................................................................................

2.4 Things enjoyed least...................................................................................................................

2.5 Problem experienced and how solved........................................................................................

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CHAPTER THREE:......................................................................................................................

CONCLUSION AND RECOMMENDATION...............................................................................

3.1 Conclusion..................................................................................................................................
3.2Recommendation……………………………………………………………………..15
3.3 REFERENCES...........................................................................................................................

3.4APPENDICES.............................................................................................................................
 iv
LIST OF FIGURES
Figure 1.NSSF organizational structure……………………….………3
 v

LIST OF TABLES
1. Number of employees in NSSF……………………………...pg.7
 vi

LIST OF ACYRONYMS AND ABBREVIATION

CM - Chief Manager

DM - District Manager

EIB - Employment Injury Benefit SHIB - Social Health Insurance Benefit

RM - Regional Manager

SCO - Senior Compliance Officer

WESTADI - Welfare Scheme For Tanzanian In The Diaspora

SAO - Senior Administrative Officer

IAA - Institute Of Accountancy Arusha

NSSF - National Social Security Fund

PSPF - Public Service Pension Fund

PPF – Parastatal Pension Fund

LAPF – Local Authorities Pension Fund

NHIF – National Health Insurance Fund

ILO – International Labour Organization

CFMS - Core Fund Management System

MC - Manual Checking

MIMS - Member Identification Management System

IRDP - Institute of Rural Development Planning

DIT - Director of information technology

DPIP - Director of planning, investment and project

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DHRA - Director of human resources and administration

DO - Director of operations

CLS - Chief legal services

CIA - Chief internal auditor

HRM - Human resource manager

PO - Principle of operation

PA - Principle of account

SA - senior accountant

BPO - Benefit processing officer

PIM - Planning and investment manager

ASM - Administration and supplies manager

CRSM - Compliance records and statistics manager

BAM - Benefits administration manager

SHIBAM - Social health insurance benefit administration manager

CRMs - Chief regional managers

RM - Regional managers

SO- Security office

DEO- Data entry officer

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CHAPTER ONE
INTRODUCTION
1.1 Objectives of the field attachment
The main objective of field attachment is to produce practically oriented graduates that
meet the required job related competences of their future employers. It also serves as a
linkage between the institute and various partners who consume services and products of
the institute
Specific objectives

 To acquire good working habits

 To get an opportunity to develop attitudes conducive to effective interpersonal
relationships
 To learn new skills
 Understanding working place expectations
 To acquire new knowledge and practical experiences
 To gain exposure to the demand and challenges of the working place
 To have improved appreciation of profession and better work ethics

HISTORICAL BACKGROUND OF NSSF

The National social security fund (NSSF) was established by the act of parliament No. 28
of 1997 to replace the defunct National Provident Fund (NPF). NSSF is a compulsory
scheme providing a wider range of benefits which are based on internationally accepted
standards.
NSSF covers categories of employers and employees including:- Government ministries
and departments employing non-pensionable employees, Parastertal organizations, self-
employed or any other employed person not covered by any other scheme, any other
category as declared by the Minister of Labor and private sectors such as companies,
Non- government organization, Embassies employing Tanzanians, International
organizations and Organized groups in the informal sector. The NSSF operates different
schemes from its organization including:-

a) Financing scheme, the scheme is financed through contributions at the rate of

20% of employee’s salary. The employer is required deduct from employee’s
gross salary the amount of contribution not exceeding 10% of the employee’s
salary and the employer adds the remaining balance to make the required
contribution rate of 20%.

b) Investment scheme, NSSF is a fully funded scheme running under defined benefit
principles. All funds collected are wholly invested for the purpose of financing
benefit payments.

c) Benefit/Pension scheme, is a term which expresses all long-term benefits offered

by the scheme. Pension refer to the periodic payments given to a retired member,
invalid persons and survivors of the deceased member to replace the loss of
income resulting from old age, disability or death. The scheme provides seven
benefits which are categorized as short term and long term benefits as follows;

i. Short term benefits/pensions

 Employment Injury Benefit

 Health Insurance Benefit

 Maternity Benefit

 Funeral Grant
 ii. Long term benefits/pensions

 Invalidity Pension

 Survivor’s Pension

 Retirement Pension

Vision of National Social Security Fund (N.S.S.F.)

The National Social Security Fund envisions becoming a leading provider of social
security services in Africa by 2020.

Mission of National Social Security Fund (N.S.S.F.)

The Fund is committed to meet members evolving Social Security needs using
competent, innovative as well as motivated staff and state of the art technology.
1.2 Organizational structure
 1.3 TYPE OF BUSINESS / ORGANIZATION

The NSSF works as an insurance company to the public, thus the major activity it does is
to allow savings from the public, in which savings the company is going to finance the
public on times of social hardship, like old age period, sickness period, unemployed
period, funeral etc. these saving are just like premium in the insurance company, savings
can be compulsory or involuntary. So NSSF collects funds from the public and secure it
and compensate the public in times of social hardship.

1.4 MAJOR SERVICES/ PRODUCTS THE ORGANIZATION OFFERS

 i. Invalidity pension

Invalidity pension is paid to an insured person who has lost at least 2/3 of his/her earning

capacity due to physical or mental inability as certified by a Medical Board provided that

he/she is under pensionable age and he/she has made 180 monthly contributions or at

least 36 contributions out of which 12 have been made to the fund immediately before the

occurrence of the invalidity.

ii. Retirement (old age) pension benefits

The objective of the retirement pension is to guarantee income security to elderly

members by means of monthly payments in lieu of the lost income so long as he/she has

made 180 monthly contributions and has attained pensionable age (60 years) although

earlier claims of retirement benefits can be made on attainment of 55 to 59 years of age.

iii. Survivors’ pension

Survivors’ pension is paid to a spouse and/or children of the deceased insured person

under 18 or 21 years if in full time education. If the deceased insured person had no

surviving spouse and children, the pension shall be paid to parents and if all are not

around a family member will be paid in accordance with the succession law in Tanzania

provided that he/she had attained pensionable age and had filed a claim for which he/she

had qualified for old age pension and was entitled to invalidity pension if he/she was

suffering from invalidity.

 iv. Maternity benefits (MB)

Maternity benefits are payable after every three years (except where the pregnancy ended

in a still birth or if the child died within the first 12 months) to insured female members

of the N.S.S.F. who are expecting confinement provided that she expects to deliver a

child, has made 36 monthly contributions of which 12 must have been paid immediately

before the expected week of confinement (EWC), the claim for maternity benefit was

made between the 20th week and the 36th week of pregnancy or within 90 days after

confinement.

v. Funeral Grant

Funeral grant is paid as reimbursement to a family member who incurred burial expenses

(costs) for a deceased NSSF insured person provided that the deceased was an active

insured person at the time of death, had made at least one monthly contribution to the

fund, verifiable funeral expenses were incurred for the burial of the insured person and

the claim for the funeral grant is made within 60 days from the date of death of the

insured person.

vi. Employment Injury Benefits

This benefit is paid to an insured person who sustains injury or contracts occupational

diseases as a result of his/her employment provided the member was duly registered by

the N.S.S.F. as an insured person even if no contribution was remitted and the was

incapacitated or disabled as a result of his/her employment.

 vii. Social Health Insurance Benefit (SHIB)

The SHIB was started for the purposes of meeting the legal requirements of N.S.S.F.,

supporting the Government’s effort to increase people’s access to healthcare services,

providing medical support to insured clients of N.S.S.F. and their dependants and

providing relief to employers with regard to employees’ medical expenses. The SHIB

covers the insured person, his/her spouse and up to four children (children include

biological and legally adopted ones) below 18 years of age or 21 years of age if in full

time education.

To qualify for this benefit, the insured member must have made at least three monthly

contributions to the N.S.S.F. He/she is eligible to have access to social health insurance

benefits 3 months after stoppage of employment and pensioners are liable to have 6%

deductions of pensions if they are willing to join the SHIB after retirement.

1.6 Number of employees

Organization has 38 employees who perform different activities. And the table below
shows the number of employees according to seniority

Figure 01

NO SENIORITY/ OFFICES NO OF
 EMPLOYEE
1 CHIEF MANAGER (CM) 1
2 PERSONAL SECRETARY (PS) 1
3 SENIOR ADMN OFFICER (SAO) 1
4 SECURITY OFFICER (SO) 2
5 REGISTRATION OFFICER (RO) 1
6 PRINCPAL OPERATION OFFICER-BENEFIT 1
7 PRINCPAL OPERATION OFFICER-COMPLIANCE 1
8 SOCIAL HEALTH INSURANCE BENEFIT (SHIB) 1
9 DATA ENTRY OFFICER (DEO) 2
10 COMPLIANCE POOL /INSPECTORS 9
11 RIGISTRATION OFFICE (RO) 2
12 BENEFIT OFFICE 7
13 ACCOUNTS 5
14 RECORD CENTRE 2
15 DRIVERS 2
TOTAL 38

1.7 CUSTOMER

CUSTOMERS /STAKEHOLDERS
NSSF is among of biggest organization in Tanzania which deals with customers of all
types. Such as; national health’s insurance and other non-organization which are inter
contract with them. It deals with customers like patient, students, collages and clinical
officer on the services and product their offered.

The NSSF’s categorized into three classes of customers which are:

1. Internal customer- These are customers who are found within the organization
example; the employees who work at the organization, they have to contribute 10% and
employer required to contribute 10%to his or her employee’s.

2. External customer- These are customers who are found outside of the organization,
they have to contribute 10% and employer required to contribute 10%to his or her
employees. Just like internal employees.

3. Voluntary customer- These are customers who have volunteered themselves they join
the organization especial the owners of domestic businesses. They have to contribute not
less than 20,000 TSH according to the minimum contribution different from internal
customers and external customers.

CHAPTER TWO
DUTIES AND RESPONSIBILITIES
2.1 Orientation
This was done on the first day I reported at my field practice station. I had a chance to be
introduced to the staff in the Registry Department and other departments of NSSF. I was
also given an explanation of the code of conduct regarding the working environment,
access to information, who to report to, opportunities and restrictions regarding my
activities during the field training.

The introduction covered a wide range of organizational matters such as the National
Social Security Fund Accounts policy, establishment, mission, vision, mandate, financial
year, sources of revenue, management structure and the organizational culture. Working
locations were described in detail and some brochures and manuals containing National
Social Security Fund accounting and working policies for further understanding of the
rules and guidelines during my practical training were given. The accounting policy
contained the rules pertaining to accounting matters. The following are some of the duties
and responsibilities I performed:

Preparation of Bank Reconciliation Statement

I learned to prepare bank reconciliation of the organization. The important thing

considered when I prepare bank reconciliation is cash book and bank statement, there are
some transaction appear in bank statement but not in cash book such as dividend,
standing order and bank charges. After check bank statement and cash book I prepare
adjusted cash Book in order to get balance as per adjusted book. Then balance as per cash
book we add with un-presented cheque and the total less with un-credited cheque we get
balance as per bank reconciliation

Updating the dishonored cheques

Also I was deal with the cheque that is returned unpaid by the bank on which it was
drawn. The cheque should have been drawn by drawer on an account maintained by him.
The cheque should have been returned or dishonored because of insufficient fund in the
drawer

9
account. The cheque is issued towards discharge of a debt or legal liability. Reasons for
the dishonored of cheque if the cheque is overwritten, if the signature is absent or the
signature in the cheque does not match with the specimen signature kept by the bank, if
the name of payee is absent or not clearly written, if the amount written in words and
figures not match with each other, if the account number is not mentioned clearly or is
altogether absent, if the drawer orders the bank to stop payment on the cheque, if the
drawer has closed the account before presenting the cheque, if the date is not mentioned
or written incorrectly or the date mentioned is of three months before. There is special
book which are used to record those cheque which are dishonored, in dishonored cheque
book we write all details cheque contain and the reason why is returned after that we send
to the compliance department

Petty Cash Procedure

In my training l learned about Petty Cash fund, how was the fund handled, the maximum
amount paid to staff, limitation of Petty cash fund and procedure of reimbursements. A
petty cash fund can help you easy disburse money to employees for small expenses

What is Petty Cash? A petty cash voucher is usually a small form that is used to
document a disbursement (payment) from a petty cash fund. Petty cash voucher are also
referred to as petty cash receipts and can be purchased from office supply stores. The
petty cash voucher should provide space for the date, amount disbursed, name of person
receiving the money, reason for the disbursement, general ledger account to be charged
and the initial of person disbursing the money from the petty cash fund.

Preparation of payment voucher

Payment voucher is a document which can be used as a proof that a monetary transaction
has occurred between two parts. In business, a payment voucher can be used for a variety
of purposes, sometimes taken the place of cash in transaction, acting as a receipt, or
indicating that an invoice has been approved for payment I learned preparation of claims
starts at the user department. The required items or service should be subjected to budget

10
allocation of the organization. Expenditure budget divided into two parts. Recurrent
Expenditure budget and Development Expenditure budget, recurrent expenditure budget
accommodating normal expenses incurred example Night out allowances, purchase of
bulk fuel, purchase of stationeries etc while development budget include items of high
value example purchases of fixed assets example vehicles, house, computer

Posting of cash book

After writing payment voucher and is approved and authorized that the payment should
be made and funds are enough then cheque is written and is recorded in the cash book
before is sent to the bank for transaction to take place from respective account. This
process is done to all accounts which is operating in a year, this is to avoid confusion in
case of misinterpretation or misplacement of data could be easily solved as far as data are
recorded.

Preparation of trial balance

I was learned to prepare a trial balance for a company serves to detect any mathematical
errors that have occurred in the double entry accounting system. If the total debits equal
the total credits the trial balance is considered to be balanced and there should be no
mathematical errors in the ledger. Those errors are miss costing in subsidiary books,
posting on the wrong side of account, posting the wrong amount, mistake in balance the
account, failure of posting an entry from a subsidiary book.

Recording of cheque to the deposited slip

I learned to recording cheques to deposit slip manually and finding the total to computer
Microsoft excel. Deposit slip is a small written form that is sometimes used to deposit
funds into a bank account it contain date, name of depositor, signature of depositor,
account number, amount to be deposited, number of cheque, and contact of depositor

Initiating new members’ files for Benefits payment

The process of initiating new members’ files started with posting the invoice number of
each member into the computer. If the number was correct the members’ name and all
 11
his/her particulars (as posted by the Benefits Department) popped up on the computer
screen. This information would be saved and later submitted to the supervisor for
approval of payment.

I was assigned to determine the outstanding number of creditors by cross checking the
amounts in the invoices and the cheque amounts and also I had to reconcile the general
ledger account against the personal ledger account. This was a good activity because I
gained experience to be able to make the pre- auditing of the invoices and cheques so as
to determine the outstanding amount of creditors and also reconcile general ledger against
personal ledger account

2.2 New knowledge and skills gained

Theoretical I had been studied accounting principles and maintenance of Accounting

records such as bank reconciliation, payment voucher, receipt, cheque, customer service,
accounting systems, but by having this practical field it has help me to perform and get
practical exposure of all these areas and other activities that have not been studied before
like, how to write permit and preparation of Progress Report, posting Accounting records
in Microsoft.
2.3 Things enjoyed most.
Mostly I enjoyed working with different people with wide professional in the NSSF
organization management and in the field of Accounts and have more experience in their
responsibilities. This enables my field practical to be very successful according to theory
I have from what I learnt in the collage and what I did practical in NSSF. Also I enjoyed
general life of employees in NSSF, they are very cooperative not only in official matters
but even in social life they have a lot of respect, much caring and treating me like other
employees and not like a student.

2.4 Things enjoyed least

Climate condition around NSSF is very cold compared to other places. I didn’t enjoy that
whether at all. Also there were little work compared with number of people within the
organization this make staff to be bored include myself. Actual I enjoyed working in busy
places 12

2.5 problem faced in execution of duties

Problems in the organizations are hardly noticeable especially in a short period of six
weeks. However there were some issues which in one way or another appeared in a way
to affect my performance. I took most of them as challenges. The problems are as
follows;

Lack of proper supervision

At the beginning of the Practical Training, I was doing some of the duties without close
supervision due to having large number of field students thus having trouble on proper
conducting of the assigned duties and sometimes the delay in completion of the work
which made me not to enjoy the tasks as I expected.

Network

A lot of activities in account department is done though network. Most of time network
became very low or sometimes disappear this cause the work not complete on time due to
this it cause to stay idle without any work. Therefore this cause the work to be increased
known days.

Misplacement of document

During updating payment voucher and cash receipt the most challenge that I was faced is
misplacement of documents, this made me difficult to update because updating depend
on arrangement of documents. Documents must be arranged according their particular
items file such as bank payment voucher, petty cash voucher, and general ledger or imp
rest request cheques
2.6 Solution to the problems faced
First, the documents should be submitted on time and placed in the proper files so that
there can be smooth flow of work.
Secondly, new Practical Training students should be closely supervised on tasks assigned
to them so they can not only understand better but also accomplish the duties effectively
and on time.

13

Third, the organization should increase the number of office for workers and trainers so
that every person can complete his or her work on time and without interfering one
another. And it can reduce population in main store.

Lastly, the organization should find another alternative way when there is absent of
network. This can make the work to be completed on time.
 14

CHAPTER THREE
Conclusion and recommendation

3.1 Conclusion

REGARDING THE ATTACHMENT

Practical training program is enhancing programs designed to students to learn and
understand the challenges necessary for their career. Most things taught theoretically are
put in really world situation during field attachment. It enables students to experience
working environment before being exposed to work after completion of their studies.

In my Practical Training, I was exposed to even though few but varieties of accountancy
responsibilities which sharpen my skills, work abilities, knowledge, experience,
motivation and altitude towards my professional.

I learnt a lot on professional activities which could hardly be taught in the lectures. It also
enhance learning and understanding of the working environment and the real life, new
challenges that are important in my future, since most of the things taught theoretically
are practiced during the field. Likewise, it enables to experience different working
environment before I actually employed when i complete my studies, even though not all
that I learned at Practical Trainings are being taught in class and the major weakness
being short period for the attachment.
Practical training shows that theory and practice are complements and when theoretical
knowledge is put into practice it reveals their strengths and weakness.

In general, the practical training really adds value to the quality of the education that the
students receive at the university

3.2 recommendation
3.2.1 TO THE ORGANIZATION

 BETTER GROUPMENT OF STUDENTS IN ASSIGNING DUTIES

15
NSSF as a large organization should create internal supervision of field attachment in the
organization of placement, there should be an improvement in the whole system of
student supervision.

The division of work should base on the educational level of the students in Practical
Training.

 NUMBER OF FIELD STUDENTS

The organization should take consideration on the number of field students to be accepted
so that every student can be able to earn the best knowledge of the work because during
my field we were so many that the organization had to put us in very difficult situation of
having places to stay, it means a chair with a table during working hour

 PROPER SUPERVISION AND COORDINATION

Particularly at the field placement, the supervision is not conducted as it should be
because some of the students were not doing the tasks that were assigned to them as they
were supposed to be done. Therefore, there should be close and serious follow-up of the
performance and academic conducts by the students. The supervisors within the
organizations should be encouraged to administer a proper system for students’ further
learning.

3.2.2RECOMMENDATIONS ON GAPS BETWEEN THEORY AND PRACTICE.

As discussed above the world is not static and the gap between theory and practice may
widen if steps are not taken to make them into conformity. Some theoretical concepts are
outdated and quite different from what is really practiced. I recommend that the
knowledge provided in classrooms should exactly match what is required in the labor
market in an attempt to produce competent university products this can be achieved
through giving students various seminars concerning what the organization wishes to
have as an employee Basing on manner, attitudes, dress codes and actual activities that
are actually performed. Lastly, the students conducting field should be allowed to
practice the computerized system so as for them to learn more and for better
understanding rather than only explaining how it works orally. 16

3.2.3 TO THE UNIVERSITY (IAA)

 CLOSE CONTACT BETWEEN THE INSTITUTE AND THE

ORGANIZATION
There should be a close communication between universities and organizations in which
students do their practical training. This will help to design an effective training program
and thus the necessary cooperation in an attempt to further the development of our nation.

 PRACTICAL TRAINING DURATION

From my point of view, the duration of practical training which is six (6) weeks are not
enough for one to acquire the requisite practice in this field. Gaining experience and
knowledge on how a person actually works demands a considerable time for a student
who is soon expected to be an accountant/auditor upon qualification.

I recommend practical training time to be extended; if possible it should be done in first

year and second year. It is never impossible financially, if those in charge really care
about the quality of our education.
 17

REFERENCES

• Gaya S. (2002); Factors influencing the evasion of contributions and its effect in social
security schemes in Tanzania

• Kidula P.H. (2003): Research Methodology in Social Science, Sultan Chand and Sons.

• National Social Security Act No.28 of 1997

• Ahuja. J. (1986), Social security principles. Mc Graw. Hill, New York

• Mtunda (2003), Challenges that pension schemes facing in Tanzania Research Report
No. 06.3 – REPOA, Mkuki na Nyota Publishers, Dar es Salaam.

• Masika. E (2003), Benefit paper presented during the seminar held at NSSF Kahama.

 F.Wood& A. Sangster, (2005) Business accounting 10th edition London Longman

press
 KDC Financial Accounting Policy Manual
 .John Dunn, (1996), Auditing Theory and Practice, Prentice Hall Euro
 18

APPENDICES

Appendix- Tanzania map on NSSF

Appendix II- Mkomazi National Park

APPENDIX I

Figure 01:

THE EXTRACTED MAP OF TANZANIA SHOWING THE LOCATION OF

NATIONAL SOCIAL SECURITY FUND
 19

APPENDIX II

Figure 2 NATIONAL SOCIAL SECURITY FUND

- Figure showing NSSF’s building in Arusha

20