This study explored the factors associated with ineffective decision-making processes in local government authorities’ (LGAs) Finance Management in Tanzania, the case of Bukombe District. This study was guided by two objectives: i) To examine the institutional decision-making processes which contribute to ineffective governance of public finance in LGAs and ii) To explore the extent local government staff has knowledge on the factors associated with effective decision-making in management of public finances in LGAs. This study used a case study research design while data were collected through interviews and documentary review. A sample size of 80 respondents was selected through purposive sampling and data were analyzed using content analysis. The study findings indicate that public officials were not aware and knowledgeable in financial decision-making processes and did not comprehend the laws governing management of public finances. Thus, the study concludes that LGAs’ and central government’s decision-making processes fuel ineffective management of public finances in local government authorities. Therefore, this study recommends that the central government should put in place serious measures to support local governments in their efforts to ensure participation in decision-making process by hiring qualified staff with financial management skills.
decision-making process, local government, effective funds management
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