Local Administrative Systems: Analysis of Tanzania, Rwanda, Malawi, Germany and Zimbabwe

IRASS Jou nal o Economics and Business Managemen
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Local Adminis a i e Sys ems: Analysis o Tanzania, Rwanda, Malawi, Ge many and
Zimbabwe
Tyodze Pa ick PILLAH1*, Chukwu Oluchukwudiebube Chukwukadibia2
*1-2 Depa men o Public Adminis a ion, Facul y o Managemen Sciences, Ve i as Uni e si y, ABUJA
Co esponding Au ho Tyodze
Pa ick PILLAH
Depa men o Public Adminis a ion,
Facul y o Managemen Sciences,
Ve i as Uni e si y, ABUJA
pillahp@ e i as.edu.ng
8036275160
A icle His o y
Recei ed: 15 / 09 / 2025
Accep ed: 01 / 10 / 2025
Published: 07 / 10 / 2025
Abs ac : The s udy examine he local go e nmen adminis a i e sys ems in Tazania,
Malawi, Rwanda and Ge many including hei unc ions, policy and ins i u ional amewo k in
he ad en o mul ipa y democ acy signalled adminis a i e and poli ical a ai s. Malawi‟s and
o he s coun ies commi men owa ds consolida ion o local democ acy h ough Dis ic
Councils also called local go e nmen au ho i ies. The dedica ion and unc ion o Dis ic
Councils and hei Councillo s a e called in o doub , ne e heless, gi en he i een-yea
absence o Councillo s and he shi s in policy di ec ion. Finding impo an s uc u al and
unc ional componen s o local go e nmen adminis a i e sys ems in Tanzania, Ge many,
Rwanda, and Malawi, as well as how hei e o s a e di ec ed owa d e icien se ice deli e y
wi hin hei locales, is he speci ic goal o his s udy. The main e en s and elemen s ha a ec
Dis ic Council pe o mance unde he mul ipa y sys em a e examined in his s udy, which is
based on documen a y esea ch and enhanced by in e iews wi h op local au ho i y o icials
and chosen membe s o he public. Addi ionally, he s udy ga he ed in o ma ion om p ima y
and seconda y sou ces, including newspape s, jou nals, heses, and unpublished books.
Inconclusion, I was disco e ed ha he cen al a gumen is ha enhancemen o local
go e nance la gely depends on mul i-dimensional s a egies ha will be a ec ed pa icula ly
capaci y building and inancial suppo backed by poli ical adminis a i e heads o each local
go e nmen . The s udy u he ecommends; ha i will also be o ad an age o add ess
challenges acing Dis ic Councils and i adminis a i e sys em wi hin i de ined geog aphical
e i o ies.
Keywo ds: local go e nmen , adminis a i e sys em, unc ions, s uc u e, Tanzania, Rwanda,
Zimbabwe Ge many and analysis.
How o Ci e in APA o ma : PILLAH, T. P. & Chukwukadibia, C. O. (2025). Local Adminis a i e Sys ems: Analysis o
Tansania, Rwanda, Malawi, Ge many and Simbabwe. IRASS Jou nal o Economics and Business Managemen . 2(10)21-44.
In oduc ion
Adminis a i e sys em o local go e nmen In Tanzania,
Malawi, Rwanda, and Zimbabwe, s a egic managemen has
become mo e and mo e impo an o he e icien ope a ion o
Local Go e nmen Au ho i ies (LGAs). Adop ing bes p ac ices in
s a egy o mula ion and implemen a ion is c ucial o gua an eeing
ha esou ces a e used e ec i ely and e icien ly o p o iding
se ices o ci izens. To moni o ad ancemen , spo gaps, and guide
emedial measu es, a s ong pe o mance measu ing sys em should
also be pu in place. Building he capaci y o manage s and
council membe s will enable hem o lead ans o ma ion ini ia i es
inside he LGAs, make wise decisions, and nego ia e in ica e
adminis a i e p ocedu es. The se ices p o ided by LGAs can be
signi ican ly imp o ed by u ilizing echnology, da a analy ics, and
s akeholde collabo a ion.
The Uni ed Republic o Tanzania's Cons i u ion es ablished
Local Go e nmen Au ho i ies (LGAs) in 1977. These en i ies
se ed a numbe o pu poses, including main aining law and o de ,
encou aging e icien adminis a ion, and imp o ing he social and
economic well-being o he populace. These du ies include
p omo ing socioeconomic de elopmen and he imp o emen o
ci izens, as s a ed in A icle 146 o he Cons i u ion (URT, 2018).
Tanzanian LGAs wi h cen alized au ho i y a e
adminis e ed using Uni a ianism. The p ese a ion o
go e nmen al, poli ical, and adminis a i e elemen s con inues o
be he majo goal o he Local Go e nmen Re o m P og am,
no wi hs anding i s e o s o inc ease e iciency (Associa ion o
Local Go e nmen Au ho i ies o Tanzania, 2020). Poo leade ship
a he illage, own council, municipal, and ci y le els hus makes
i mo e di icul o p o ide basic se ices o he gene al public
(URT, 2019). Since cen aliza ion slows down he p ocess, makes
decision-making and implemen a ion mo e complex, and
e en ually impac s se ice deli e y, i is coun e p oduc i e o
decen aliza ion. The e o m ini ia i e aims o change he way he
union is go e ned and shi he ede al go e nmen 's
esponsibili ies om o e sigh o coo dina ion, echnical
assis ance, inancial o e sigh , guidance, moni o ing, and
egula ion o mula ion. LGAs now ha e mo e au ho i y o manage
issues pe aining o hei egion unde his new amewo k (Local
Go e nmen Re o ms, 1998).
Acco ding o Passage and Godson (2022), p og essi e
go e nmen s wo ldwide s i e o e icien s a egic managemen
p ac ices o alloca e esou ces app op ia ely and enhance e ec i e
se ice deli e ance a he g ass oo s le el. Again, Thompson and
S ickland (2014) a gue ha go e nmen s ha e adop ed S a egic
Managemen P ac ices (SMPs) as an al e na i e s a egy o change
and ans o m he public sec o om bu eauc a ic o mo e
esponsi e and inno a i e adminis a ion. Local Go e nmen
Au ho i ies (LGAs) p o ide he e idence, as hey consis en ly
ca y ou he Cen al Go e nmen 's di ec i es h ough
decen aliza ion o imp o e go e nance in he dis ibu ion o
esou ces and p o ision o se ices. In o de o main ain and
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
22
accomplish hei desi ed ou comes, his has o ced councils o
pa icipa e in SMPs (URT, 2018).
The e a e a lo o indings in he li e a u e abou he
pe o mance o he i m, bu he e a en' many esea ch abou he
SMPs on go e nance and he pe o mance o LGAs. S a ed
di e en ly, he SMPs and go e nance p ac ices in LGAs a e no
well suppo ed by empi ical da a, despi e he abundance o s udies
on s a egic managemen . I should be men ioned ha esea ch on
he pe o mance o LGAs and he use o SMPs in go e nance is
s ill in i s ea ly s ages. Acco ding o ce ain esea ch,
implemen ing SMPs a ec s an o ganiza ion's pe o mance. The
applica ion o SMPs o egula e o ganiza ional pe o mance in
a aining de elopmen has been obse ed in a egional se ing
(Baka e al., 2011; Gideon & Geo gin, 2016; Zaei e al., 2013 &
Mohamud e al., 2015).
P oblem o he S a emen
Pe sis en issues wi h accoun abili y and anspa ency
impede he e icien p o ision o se ices and he dis ibu ion o
esou ces, no wi hs anding Tanzania's a emp s o c ea e a s ong
go e nance amewo k, which includes he implemen a ion o
S a egic Managemen P ac ices (SMPs) in Local Go e nmen
Au ho i ies (LGAs) (G an , 2020). Acco ding o he Con olle
and Audi o Gene al's mos ecen conclusions (CAG, 2022),
implemen ing SMPs is s ill e y di icul and can esul in less han
ideal p ojec ou comes. O ganiza ional pe o mance and
accoun abili y may be enhanced by he Resou ce-Based View
(RBV) philosophy, which s esses he s a egic managemen o
esou ces and capabili ies (Ba ney, 1991; We ne el , 1984). I is
unknown, ne e heless, how well RBV wo ks in Tanzanian LGAs
o inc ease accoun abili y and anspa ency. By examining he
deg ee o which he RBV heo y is applied in Tanzania o enhance
accoun abili y and anspa ency in LGA go e nance, pa icula ly in
he Mu indi Dis ic Council (MDC), and by iden i ying he
di icul ies and cons ain s o his me hodology, his s udy seeks o
close his knowledge gap.
Objec i es o S udy
The main objec i e o he s udy was o in es iga e he
e ec s ha he absence o local councillo s‘ unc ions and
s uc u al o ganiza ions has had on he local go e nance in Malawi,
Tanzania, Ge many, Rwanda and Zimbabwe. The s udy he e o e
had he ollowing speci ic objec i es;
 To c i ically analyses he key oles, unc ions o
councilo s in local go e nance
 To assess he impac o absence o s uc u es o local
councillo s on implemen a ion o he decen alisa ion
policy
 To in es iga e he impac o absence o local councillo s
on ci izen pa icipa ion
 To in es iga e he impac o absence o local councillo s
on accoun abili y and de elopmen
 To assess he s ides made o imp o e he exis ence o
councillo s in local go e nance sys em in Malawi
Scope o S udy
S udy Scope The adop ion o na ional decen aliza ion in
Malawi, Tanzania, Ge many, Rwanda, and Zimbabwe, as well as
he passage o he New Local Go e nmen Ac o 1998, became a
sign ha powe should be ans e ed o lowe go e nmen al le els
in o de o imp o e e iciency and se ice deli e y (Dulani, 2003).
Howe e , Kamanga (2002) con ended ha e en hough he i s
local go e nmen elec ions we e held in 2000, he u u e o local
go e nmen will emain unclea due o a lack o poli ical in en and
poli ical ins i u ionaliza ion o local go e nmen s uc u es.
Nume ous s udies ha e been conduc ed o examine he
sho comings in he local go e nmen sys em, which mo i a ed he
esea che o look a he consequences o he lack o locally elec ed
council membe s in he local go e nmen sphe e.
Ope a ional De ini ion/cla i ica ion o Te ms
Local Go e nmen :
Local go e nmen s a e made up o legally es ablished
poli ical en i ies o ins umen ali ies ha ha e signi ican au ho i y
o e local a ai s and, as a esul , he abili y o impose axes
(Nyalunga, 2006). Acco ding o Nyalunga (2006), local
go e nmen s a e en i ies ha eme ge om a b oade poli ical
sys em and a e asked by he cons i u ion wi h making poli ical and
economic decisions a he local le el. Local go e nmen is made
up o dis inc and well-o ganized egions wi h speci ic people,
ongoing o ganiza ions, and au ho i ies ha ca y ou ope a ions and
exe cise au ho i y a he local le el.
Local Adminis a i e Sys em:
The Local go e nmen sys em is comp ised o a se o
ins i u ions, mechanisms and he p ocesses h ough which ci izens
and hei g oups can a icula e hei in e es s and needs, media e
he di e ences and exe cise hei igh s and obliga ions a he local
10 le el (UNDP; 2004). The a ie y o in e ac ions among a ious
de elopmen playe s ha mold and impac he esul s and e icacy
o poli ical and adminis a i e ins i u ions a he subna ional le el
a e a pa o local go e nmen and he go e nance sys em.
Func ions
I means wha some hing does, bu also wha a pe son does,
whe he some hing o someone is doing wha hey should, and
c azily enough, a big pa y. " unc ion" e e s o i s pu pose,
ac i i y, o he ole i plays. The way in which a s uc u e
unc ions, whe he na u al o designed by humans, depends on how
key pa s a e shaped and he ela ionships be ween hose
pa s. unc ion de ines he ou comes o esul s p oduced, p ocess
explici ly de ines he sequence o ac i i ies
S uc u e
In gene al, "s uc u e" e e s o he a angemen ,
o ganiza ion, o composi ion o some hing. also s uc u e dic a es
how some hing unc ions, while in compu e science, s uc u es a e
used o s o e da a and unc ions a e used o p ocess i . The way
some hing is buil o o ganized, including i s pa s and hei
ela ionships. S uc u e de ines componen s and hei ela ionships,
TANZANIA
A epublic in E A ica, on he Indian Ocean: o med by he
union o he independen s a es o Tanganyika and Zanziba in
1964; a membe o he Commonweal h. Expo s include co ee,
ea, sisal, and co on. O icial languages: Swahili and English.
The name Tanzania is a clipped compound o med by
combining he names o wo o me s a es, Tanganyika and
Zanziba , when hey uni ed in 1964. I essen ially
means "Tanganyika and Zanziba ". Be o e he uni ica ion,
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
23
"Tanganyika" was de i ed om he Swahili wo ds " anga" (sail)
and "nyika" (wilde ness), c ea ing he ph ase "sail in he
wilde ness," acco ding o Wikipedia.
RWANDA
The name "Rwanda" is de i ed om he Kinya wanda
language and signi ies " he expansion." I 's belie ed o ha e
o igina ed om he e b "kwanda," meaning " o expand" o " o
inc ease," e lec ing he ac ions o King Gihanga who ounded he
Nyiginya dynas y and expanded he e i o y. In he con ex o he
coun y, "Rwanda" also e e s o a landlocked epublic in Cen al
A ica, o me ly a Ge man colony. a epublic in cen al A ica,
E o he Democ a ic Republic o he Congo: o me ly
comp ising he N pa o he Belgian us e i o y o Ruanda-
U undi; became independen 1962. 10,169 sq. mi. (26,338 sq.
km). : Kigali.
ZIMBABWE
The G ea Zimbabwe Ruins, which a e loca ed close o he
mode n-day own o Mas ingo, se e as a mode n-day
ep esen a ion o he Shona wo d dzimba dzemabwe, which means
houses o s one o s one buildings. In addi ion o
accomplishmen s, c ea i i y, collabo a ion, and economic success,
Zimbabwe has a ich his o y o s i e and ha dships ha
demons a e he esilience o i s people. Th ough hei w i ings,
nume ous academics om he pas and p esen ha e imp o ed ou
unde s anding o Zimbabwe's pas . The w i ings o a chaeologis s,
linguis s, his o ians, o al adi ions, and Po uguese ade s who
deal wi h cen al and sou he n A ica in he 16 h cen u y ha e all
been c ucial o ou comp ehension o he p e-colonial pas .
GERMANY:
Du ing he Middle Ages, i was he cen e o he Holy
Roman Empi e. A e he F anco-P ussian Wa , i was euni ied
unde P ussian leade ship in 1871. A e losing he Fi s Wo ld
Wa , i became a smalle epublic in 1919. F om 1933 o 1945, i
was uled by Hi le as a dic a o . A e losing he Second Wo ld
Wa , i was spli in o ou zones by he Allied Powe s, which we e
la e enamed Eas and Wes Ge many. In he la e 1940s, i was
euni ed as a membe o he Eu opean Union. Wi h pla eaus and
uplands (such as he Black Fo es and he Ba a ian Alps) in he
cen e and sou h, i is low-lying and le el in he no h. O icial
language: Ge man. Religion: Ch is iani y. Cu ency: eu o.
Capi al: Be lin. Pop: 82 114 224 (2017 es ). A ea: 357 041 sq km
(137 825 sq miles)
Analysis:
A de ailed examina ion o any hing complex in o de o
unde s and i s na u e o o de e mine i s essen ial ea u es: a
ho ough s udy doing a ca e ul analysis o he p oblem a s a emen
o such an examina ion. a sepa a ion o a whole in o
i s componen pa s.
Re iew o Rela ed Li e a u e
Concep ual Cla i ica ion
Local Go e nmen
Acco ding o Osuagwu (2008), local go e nmen e e s o a
o m o go e nance in which a body o elec ed o appoin ed local
ep esen a i es manages public a ai s in each locali y. This body
has a signi ican numbe o du ies and disc e iona y au ho i y o
manage he local communi y.
Enemuo (1999) belie ed ha local go e nmen is he
lowes le el o go e nmen in a s a e ha is legally dis inc , wi h
he au ho i y o aise money and ca y ou du ies unde elec ed
leade ship, making he g ass oo s go e nmen answe able o he
local populace. The Uni ed Na ions (1998) s a ed ha local
go e nmen is a poli ical di ision in a ede al sys em ha is
cons i u ed by law wi h p esc ibed pu poses.
Fu he mo e, acco ding o Augus ine (2009), local
go e nmen is a le el o go e nance whe e ci izens can pa icipa e
in he selec ion o decision-make s as well as he decision-making
p ocess i sel . The local go e nmen can ake accoun abili y o
i s ac ions wi hin i s au ho i y while acknowledging he cen al
go e nmen 's supe io i y.
Local go e nmen , which is legally dis inc as he hi d
ie o go e nmen in he ede a ion o ca y ou speci ic
esponsibili ies ha a e unique o he local communi y, is he
lowes le el o go e nmen in a con empo a y s a e, acco ding o
Oyedi an (1998).
Acco ding o James (2003), local go e nmen is a poli ical
body es ablished by s a e law wi h he mission o deli e ing
necessa y local se ices o he communi y o which i was
es ablished. The e a e a ious models o local adminis a ion as a
kind o go e nmen .
Since he Gene al Compe ence model o local
adminis a ion encou ages local go e nmen s o p o ide a ange o
se ices o he public a he local le el in o de o demons a e
la i udes owa ds p o iding basic ameni ies in he a eas o hei
ju isdic ion, Simeon (2014) iews he Ul a Vi es model o council
adminis a ion as a guide o he local council au ho i y ha
iden i ies pe inen cons i u ional sec ions in ela ion o he
es ic ions placed on he deg ee o local go e nmen au onomy.
Adegbolu (2003) no ed ha in mode n adminis a ion,
local council is c ea ed by law o he cen al go e nmen in
a uni a y s a e while in a ede al s a e he sys em is c ea ed
by enabling law o he s a e go e nmen h ough an
ins umen which de ines i s bounda ies, s uc u es, unc ions and
powe s. The e o e, local go e nmen is a legal en i y which can sue
and be sued.
Acco ding o Ugwu (2000), he goal o local go e nmen is
o p o ide basic acili ies o u al esiden s closes o he
go e nmen . Almos all o he a o emen ioned de ini ions
acknowledged ha local go e nmen adminis a ion is a o m o
go e nance unique o he g ass oo s g ow h o he populace.
Olaoye (2008) claims ha Nige ian public e enue
mobiliza ion has demons a ed a high deg ee o cen aliza ion o
e enue alloca ion o he ede al go e nmen wi hou aking in o
accoun he local go e nmen 's expendi u e equi emen s, which
a e ex emely high due o i s close p oximi y o he g ass oo s.
Acco ding o Adeyemi (20103), he e a e se e al ways ha
local go e nmen s in Nige ia aise money. These include in e nally
p oduced income, 20% di ec unding om he ede a ion accoun ,
10% s a e go e nmen unding, and 30% alue-added ax (VAT).
Howe e , acco ding o Abba and Nwanne (2007), he
a o emen ioned sou ces a e s ill insu icien o add ess he unique
de elopmen di icul ies ha exis a he local le el in Nige ia.
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
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Tonwe (2007) connec ed Nige ia's local go e nmen
adminis a ion's subpa pe o mance o hei limi ed capaci y o
gene a e hei own income, which makes hem mos ly elian on
ede a ion accoun alloca ion.
Acco ding o a s udy by Nwakai e (2013), Nige ia's ede al
unding o local go e nmen s inc eased s eadily be ween 1976 and
1997. Fo example, he alloca ion inc eased om N100 million in
1976 o N352.6 million in 1980, ep esen ing a nea ly 29%
compound g ow h a e. Nwa o (2006) ound ha he main cause
o he decline in locally gene a ed esou ces was he insu icien
aining o local go e nmen e enue collec o s.
They p opose a mo e e ec i e me hod o inc easing local
go e nmen e enue by in oducing new e enue s eams,
enhancing incen i es o he e enue gene a ing s a o pu in
mo e e o , and pu suing ax de aul e s when necessa y. Lawal
and Oluwa oyin (2011) ad ise local go e nmen adminis a ion o
es ablish p io i ies, espond o he e ol ing equi emen s o hei
communi ies in a imely and su icien manne , and de elop a
be e plan o ac ion o ca y ou such policies in a logical manne .
Acco ding o Kunle (2005), he e ec i eness o he local
go e nmen sys em is co ela ed wi h he calibe o i s employees,
who mus possess ad anced aining, be highly ained, and ha e
supe io ools a hei disposal. I e-ayekwu (2014) s a es ha in
o de o local go e nmen o ca y ou i s s a u o y du ies as bes i
can, he legisla i e and execu i e b anches a e u ged o ge
oge he , exchange ideas, and es ablish goals and objec i es ha
he local go e nmen will ca y ou since hei coope a ion will
imp o e he decision-making p ocess o he bes ou come.
Gi ish (2014) asse s ha inadequa e inancial
managemen has caused local go e nmen s o pe o m below
expec a ions. Wi hou a doub , he ounda ion o local
go e nmen 's e icien ope a ion is inance and i s ca e ul
adminis a ion.
Due o inadequa e accoun ing con ol mechanisms and
insu icien p osecu ion o o ende s, co up ion and aud a e
becoming inc easingly p ominen as he bane o local go e nmen
adminis a ion, as no ed by Osuagwu (2008). The Uni ed Na ions
A icles o decla a ion, 1948 explained ha Local Go e nmen is a
poli ical sub-uni o di ision o a na ion which is cons i u ed by
law and has subs an ial con ol o local a ai s including he powe
o impose axes o o exac labou o p esc ibed pu poses. The
New Columbia Encyclopedia (4 h Ed) de ines i as he ―sub-
poli ical adminis a ion o he smalles sub-di isions o a coun y's
e i o y and popula ion‖.
Ugwu (2002) de ines Local Go e nmen as ― he lowes uni
o adminis a ion o whose laws and egula ions communi ies, who
li e in a de ined geog aphical a ea wi h common social ies a e
subjec . In he 1976 Local Go e nmen Re o m, he Fede al
Go e nmen o Nige ia he p esen ed Local Go e nmen as:
Go e nmen a local le el exe cised h ough ep esen a i e
councils es ablished by law o exe cise speci ic powe s wi hin
de ined a eas. The powe s should gi e he council subs an ial
con ol o e local a ai s as well as he s a and ins i u ional and
inancial powe o ini ia e and di ec he p o ision o se ices and
o de e mine and implemen p ojec s so as o complemen he
ac i i ies o he S a e and Fede al Go e nmen in hei a eas and o
ensu e, h ough de olu ion o unc ions o hese councils and
h ough he ac i e pa icipa ion o he people and hei adi ional
ins i u es, ha local ini ia i e and esponses o local needs and
condi ions a e maximized.
F om he eading o he o egoing de ini ions, he ollowing
ea u es peculia o Local Go e nmen s ha e eme ged: Local
Go e nmen is go e nmen a he g ass oo ; i has i s au onomous
exis ence and is endowed wi h legal s a us; speci ic powe s a e
ese ed o i ; i can impose axes and incu expenses; i exis s
wi hin a de ined e i o y; i is seen as a dis inc ie o
Go e nmen ; i mus p o ide au ho i y o e a gi en popula ion; i
mus p o ide a enues o he p omo ion o he wel a e o he
membe s o he communi y; and i comp ises elec ed membe s
such as Chai man and Councilo s.
Local Go e nmen Adminis a i e Sys em
As s a ed by Humes and Ma in (1961). The local
go e nmen sys em is made up o a numbe o o ganiza ions,
p ocedu es, and mechanisms ha allow indi iduals and g oups o
exp ess hei needs and in e es s, esol e con lic s, and exe cise
hei igh s and esponsibili ies a he local le el (UNDP, 2004).
The a ie y o in e ac ions among a ious de elopmen playe s ha
mold and impac he esul s and e icacy o poli ical and
adminis a i e ins i u ions a he subna ional le el a e a pa o
local go e nmen and he go e nance sys em.
The UNDP (2004) s a es ha he ounda ion o local
go e nmen is comp ised o he ollowing p inciples: ci izen
pa icipa ion, pa ne ships among impo an local ac o s, he abili y
o local ac o s o ope a e ac oss all sec o s, mul iple in o ma ion
lows, accoun abili y ins i u ions, and policies ha a e
implemen ed wi h a p o-poo o ien a ion. Local go e nmen
consis o bo h he council which go e ns he local go e nmen and
i s business and he councillo s ha apply o employ he legal
amewo ks o local go e nmen .
Local Au ho i ies
These a e o ganiza ions ha wo k wi h he adminis a ion
o he local go e nmen . Local go e nmen au ho i ies, which may
include hose in he second o hi d ie o he go e nmen
s uc u e, a e g an ed powe s by he cen al go e nmen and a e
backed by laws (GoM, 2004).
Local Councils
The adminis a i e and locally elec ed membe s o local
councils a e in cha ge o unning he local go e nmen . The
council consis s o an adminis a i e a m and an apoli ical a m
(S asand, Pa el, 2007). The adminis a i e a m, commonly known
as he council sec e a ia , is made up o well-managed, pe manen
council employees, whe eas he poli ical a m is made up o council
membe s and o he membe s who a e elec ed o i e-yea e ms
(GoM, 2013).
Decen alisa ion
Decen alisa ion Decen alisa ion in gene al is mean o be
he ans e o au ho i y and powe om highe o lowe le els o
go e nmen o om na ional o subna ional le els (Collins &
G een: 1994). Decen alisa ion is iewed as an ins umen o good
go e nance and de elopmen which by many schola s is b oadly
ecognised as a p ocess ha is complex and po en ial o ail
(Whi e; 2011). Decen alisa ion iews ha , i he go e nmen can
pe o m close o he people i is mean o se e; he people will ge
11 mo e ou o he go e nmen because decen alisa ion is a sys em
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
25
o go e nmen which migh likely esul in enhanced e iciency
and accoun abili y han he cen alisa ion o go e nmen au ho i y
(Whi e; 2011).
Concep ual Re iew and F amewo k on he Local
Adminis a i e Sys em, S uc u e, Func ions o he Following
Coun ies: Tansania, Malawi, Rwanda and Zimbabwe
The S uc u e And Func ions O Local Go e nmen
Adminis a i e Sys em In Tanzania
The se ing
Al hough he eal union occu ed h ee yea s a e
independence, Tanzania, a union o ede a ion o Tanganyika and
Zanziba , gained independence om B i ish colonial powe in
1961. In such a ma iage, he p esiden was gene a ed by he
senio and mo e powe ul pa ne , Tangayika, and he ice
p esiden , a leas ini ially, was p oduced by Zanziba .
Tanzania may no be weal hy, bu i has p oduced A ica's
main man—a gi ed and o wa d- hinking leade who is eady o
go bu is sadly limi ed by bo h in e nal and ex e nal ac o s. Le us
i s e iew he coun y's poli ical s uc u e and adminis a ion, as
well as he loca ion o local go e nmen , be o e del ing deepe
in o his.
Like i s So ie and Chinese equi alen s, i was a one-pa y
s a e in which he go e nmen was he pa y and he pa y was he
go e nmen . As a esul , pa y ideology ei he guided o in o med
e e y go e nmen ac ion, concep , and s uc u e.
In e ms o s uc u e, Da es Salaam has a cen al
go e nmen , egions, dis ic s, di isions, and illages below i .
This was he si ua ion p io o A usha, a leas , and a lo o i
pe sis ed e en a e A usha. While all o hese uni s—possibly
wi h he excep ion o he egions—a e democ a ically cons i u ed,
he cen al go e nmen is a unicame al legisla i e legisla u e. The
Tanganyika A ican Na ional Union (TANU) is he only pa y and
he main uni ying ac o in he na ion, as was p e iously said.
Poli ically, Tanzania has gone h ough h ee phases in i s pos -
colonial his o y iz p e-A usha, A usha and pos A usha. These
come wi h di e en ideological phases namely capi alis and
socialis . The model local go e nmen sys em is discussed unde
he i s e a while changes o hese a e discussed unde he o he
expe imen s.
Local Adminis a ion Be o e and Du ing A usha (i.e he ix ies)
The ollowing is a diag am o he s uc u e o local go e nmen
be o e being es uc u ed in 1972.
 cen al go e nmen
 egions
 dis ic /u ban councils
 di isions
 sub-di ision
 illages
The dis ic is ac ually he unc ional cen e o local go e nance.
The e a e 17 egions abo e he dis ic s. Al hough hey lack
elec ed ep esen a i es, egions se e mo e as planning and
coo dina ion en i ies wi h some deg ee o au ho i y. They a e led
by egional commissione s, who a e ypically TANU's egional
sec e a y (does his sound like municipal go e nmen in F ance?).
Tanzania was di ided in o 60 dis ic s, wi h wo o six
dis ic s each egion. Despi e being wi hin he ju isdic ion o he
egional go e nmen , his se ed as he ac ual headqua e s o local
go e nmen adminis a ion. The e a e i een u ban councils.
Di e en se s o laws based on English local go e nmen models
se e as he ounda ion o he adminis a i e s yles o Tanga and
Da es Salaam.
Fo he pu poses o planning, wel a e, and o he
undamen al ope a ions, di isions, subdi isions, and illages
unc ion benea h dis ic s. O hese, he illages a e, o cou se, he
mos na u al; he o he s we e ei he cons uc ed a i icially o o
adminis a i e easons. The s uc u e's appea ance may also be
somewha simila o ha o some adi ional na i e au ho i y, bu
ollowing independence and pa icula ly unde TANU's leade ship,
hese s uc u es we e ei he elimina ed, dis ega ded, o kep and
upda ed o e lec he pos colonial push o p og ess.
Elec ion and Composi ion o Councils
Bo h u ban and u al local go e nmen s a e sepa a ed in o
wa ds, om which council membe s a e chosen. Howe e , he
local TANU c ea es he lis o candida es, and he p esiden has he
au ho i y o name 10 membe s o he council, p ima ily public
wo ke s o membe s o he TANU dis ic execu i e commi ee.
The local council chai man is appoin ed ex o icio by he local
TANU leade . A he o he subo dina e le els, hese exe cises a e
epea ed. A he egional le el howe e , he pic u e is much
di e en . Because i s majo unc ion is adminis a i e i.e.
de elopmen planning, i s composi ion is ha o a combina ion o
pa y sec e a y, membe s, dis ic s chai man and expe s. Local
go e nmen s can he e o e be said o expe ience li le democ a ic
expe ience unde an a angemen whe e lis o candida es is
p ep epa ed and imposed. This o cou se is ypical o one-pa y
s a es. Wha is he composi ion o a ypical planning commi ee o
local go e nmen ? Adminis a ion and Func ions
Typically, he council is he highes au ho i y a he local
le el, bu each subo dina e au ho i y is comple ely con olled by
he TANU pa y a ha le el and subse ien o he powe abo e i ;
his is known as "dual subo dina ion," as in he socialis s a e.
The head o adminis a ion, some imes known as he
execu i e o ice , is di ec ly in cha ge o adminis a ion and
pe sonnel and leads he local go e nmen bu eauc acy a he
dis ic le el. The own cle k, like in B i ain, is he name o his
equi alen in he me opoli an cen e . The emaining depa men
heads, on he o he hand, ep esen he many minis ies o he
cen al go e nmen ha ope a e in he dis ic . Al hough his
pe sonnel s uc u e may sa e o e head cos s, i may also cause
issues o he local uni .
A he di isional le el, an assis an di isional o ice
o e sees he subdi ision, while he execu i e o ice is chosen by
he dis ic council wi h he egional commissione 's consen . To
o e see illage go e nance, he dis ic also appoin s illage
execu i e o ice s.
Planning is he p ima y du y o hese le els o local
go e nmen , anging om he egion o he illage. Planning
commi ees a e he e o e duplica ed a e e y le el, wi h a hie a chy
o powe and esponsibili y in his ega d. In u al places, planning
and de elopmen commi ees become all oo signi ican . The main
du y is o c ea e annual de elopmen es ima es o budge s ha need
council app o al. Howe e , hese planning commi ees o e see

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Vol-2, Iss-10 (Oc obe -2025)
26
p ojec s h ough a a ie y o local commi ees, anging om he
illage le el o he egional le el. In he i s ins ance, hese plans
need o go h ough he an icipa ed chain o command, which
in ol es ex ensi e sc eening a he dis ic planning commi ee
le el and "a lo o poli icking" in he egional and e en na ional
le els o go e nmen .
The chai man o he egional commissione , e e y
membe o he inance commi ee, all depa men al and echnical
o ice s in he dis ic , ep esen a i es om coope a i e socie ies,
he a ea chai man o TANU, and he council's execu i e o ice ,
who se es as sec e a y, could all be included in a s anda d
planning commi ee. Such composi ion depic s poli ics,
adminis a ion, and expe ise a wo k bu showing, o cou se, he
o e iding dominance o he poli ical wi h bo h egional chai man
and sec e a y (bo h TANU o icial) a he co e.
Local go e nmen s also ca y ou social and educa ional
du ies, pa icula ly in u al a eas whe e esou ces and manpowe
a e se e ely limi ed. Wi h he excep ion o unk oads, which a e
unded by g an s, dis ic go e nmen s manage oadways. This is
sepa a e om he lowe -le el de elopmen and planning
commi ees' app o al o plans.
Commi ees handle a la ge po ion o he councils'
ope a ions and managemen . One o hem has al eady been
b ough up. The inance commi ee is one example. O ice s o
he cen al go e nmen wo king in a ious ields migh be
ec ui ed o se e on hese s anding commi ees. They ypically
occasionally submi ecommenda ions o he council.
Pos -a usha Local Go e nmen : Majo Changes (I.e. The
Se en ies And A e )
The decen aliza ion o go e nmen Ac o 1972, in
pa icula , ma ked he beginning o he ac ualiza ion o he poli ical
eo ganiza ion bluep in on he g ound. While many o he asks
p e iously ca ied ou by na ional minis ies we e mo ed o
egions and dis ic s, whe e o me local o icials and echnical
o icials con inued o wo k as membe s o he na ional ci il
se ice, he old local go e nmen was disbanded. As a esul ,
adminis a ion was di ided in o ou le els, wi h he p esiden and
his minis e s handling ma e s o na ional and global impo ance
and egions, dis ic s, wa ds, and illages handling local
adminis a ion. A commissione led he egional and dis ic
le els, wi h de elopmen di ec o s p o iding assis ance ( o
p omo e Ujama). Pa y sec e a ies headed o se ed wa ds and
illages.
The new a angemen s we e in ended o decen alize powe
o he people, as was p e iously men ioned. They we e placed
solely unde pa y leade ship and con ol, and a so o used
s uc u e de eloped in place o he cus oma y adminis a i e and
bu eauc a ic s uc u e in e locking wi h he pa y s uc u e, which
was some imes a odds. Because his s age o socialism was
combined o o m he new "Illagiza ion o Ujama," his was
equi ed. Such an ac i i y was in ended o enable illages o
combine hei esou ces in o de o acqui e unding and become
mo e iable and p oduc i e. Th ough such an endea o , human
esou ces would also be accessible o con e esou ces in o
se ices.
As would be expe ienced, such adical changes would
mo e hamle s om hei na u al habi a o join mo e iable ones.
Li e a u e abounds on he Ujama p og amme and i s successes and
ailu es. Apa om o ganiza ional issues, he p og am's p ima y
ailu e was caused by he go e nmen 's insu icien unding. In
o de o Nye e e's complex plan om he 1970s o be success ul,
i needed o be illage-cen e ed and a local democ acy wi h some
deg ee o local au onomy. In acco dance wi h he p e iously
s a ed o ganiza ion, he pa y sec e a y chai s he 25-membe
illage de elopmen commi ee. Following his, he decision was
app o ed by he TANU execu i e commi ee, he wa d
de elopmen commi ee, and he dis ic de elopmen commi ee
( o be ecei ed). I hen p oceeded o he p ime minis e 's o ice
ia he egional de elopmen commi ee. Dis ic and egional
de elopmen di ec o s hen ca y ou he app o ed plans.
The 1970s sys em was no all ha di e en om he cu en
one. As p e iously said, he e is a di e ence in e ms o boos ing
he deg ee o in ol emen a he illage, wa d, and dis ic le els,
pa icula ly he i s one. Howe e , i seems ha he impac o he
u al illage man ends he e. I is clea ha bo h he pa y and he
se ice exhibi he same le el o bu eauc acy and con ol. Gi ing
he people mo e oice is no enough. I is no a goal un o i sel ,
pa icula ly i hei inpu canno be unmu ila ed h ough poli ical
and bu eauc a ic p ocesses. We do no ge as a as he A usha
s age e en wi h he in oduc ion o Ujamaa in 1973, wi h he
dema ca ion o 250 households, and i s olun a y and subsequen ly
o ce ul esul s, which canno egis e hemsel es whe e powe is
no loca ed and whe e hese esul s a e mean o be e ealed. I
indica ed ha he e was s ill a se ious law in socie y. The e was
s ill oom o some e o m in he local go e nmen s uc u e.
A e a ew decades o e lec ion, a second e o m in 1982
made i clea ha he ideology sys em, he s uc u e i es ablished,
and he go e nmen al sys em we e all ine ec i e.
The majo unc ions a e as ollows:
All majo exis ing laws on local go e nmen we e eplaced by new
legisla ion (including he 1975lLaw on illages) showing he
admission ha accele a ed de elopmen ia Ujama had ailed
U ban and dis ic councils esu aced
 Regional de elopmen commi ee su i ed and was o be
―coo dina i e‖ and ―consul a i e‖ in ole • u ban
councils we e o become mo e democ a ic, hus
e mina ing some ex-o icio and egional nominees and
e en he powe o he egional commissione s on hese
councils
 Ru al dis ic became mul i- ie dis ic s, wa ds and
illages. Wa ds we e o planning pu pose so also we e
illages and hei ac i i ies esponsible o dis ic s
 Dis ic s could es ablish own au ho i y while h ee o i s
membe s mus be pa o he own execu i e
 Dis ic s council became he only local go e nmen o
body wi h su icien inances o employ i s own ully
quali ied s a
 The composi ion and adminis a ion o hese a ious
councils a e laid ou
 On s a ing, expe ienced s a s we e ecalled while o he s
we e seconded o he new councils. A uni ied local
go e nmen se ice like one o he 60s was adop ed
 No e also ha he p esiden e ained he powe o
appoin men o chie execu i e o ice s o u ban councils
while dis ic s councils could exe cise his unde he
ad ice o he local go e nmen se ice commission.
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
27
Conclusion
The Tanzanian expe ience has been in iguing no because
o he many changes bu a he because he socialis sys em and a
supposedly cha isma ic leade caused he ideological solu ion ha
was mean o ix he sys em o ail. None heless, he pa y and
ideological amewo ks we e mi o ed in he local go e nmen
s uc u e. Pa y and ideological con ol is e iden all he way down
o he illage go e nmen s in he dis ic . These es ic ions we e
so one ous ha hey p e en ed he discha ge o local ene gy o
g ow h.
Howe e , ideology has had a signi ican mobilizing e ec
on hese s uc u es and he g ow h p ocess, pa icula ly on poli ical
educa ion and pa icipa ion. The ideas and he pa y o ganiza ion
we e widely known, which helped o mobilize he populace. The
p oblem has been ha such mobilisa ion did no ansla e in o
much o conc e e de elopmen . O he a iables ou side he subjec
unde s udy like inance may be able o explain his be e .
Summa y
Ha ing gone h ough his uni , he ollowing should occu
o you as some o he main highligh s.
 Tanzania ope a es a uni a y sys em and he e o e he
expe ience he e is mo e o deconcen a ion han
de olu ion
 Ideology and he single pa y sys em impac ed hea ily on
he s uc u e and unc ions o local go e nmen in
Tanzania.
 Tanzania ope a ed a mul i- ie sys em o local
go e nmen dis ic /u ban council di ision and illages
wi h changes a e 1972
 Councils we e elec ed wi h local TANU leade s aking
cha ge o he local council as chai men.
 Majo unc ions o Council includes planning, d awing
up budge s, social se ices and educa ion, oads and u al
de elopmen .
 G ea e decen alisa ion was a emp ed as om 1972
since mo e unc ions we e ans e ed o hem while
ans o ming local go e nmen s in o 4- ie s uc u e wi h
he addi ion o Regions. Such decen alisa ion was an
e idence ha he Ujamaa p og amme has ailed.
Local Go e nmen Adminis a i e Sys em in Zimbabwe
Popula ion: 15.092 million (WB) U ban popula ion: 32%
(WB) U ban popula ion g ow h (annual): 1.7% (WB) Access o
wa e : 63% (WHO-UNICEF) Access o elec ici y: 52.7% (WB)
Mo ali y a e, unde -5 (pe 1,000 bi hs): 54 (WB) GDP (cu en
US$): 26.218 billion (WB) GDP pe capi a, PPP (cu en In $):
2,445 (WB) P esence o Violence: None (UCDP) Global F eedom
S a us: No ee, sco e 28 (FH) Co up ion Pe cep ion Index: Sco e
23, ank 157/180 (TI) Human De elopmen Index: Medium
(0.593), ank 146/191 (UNDP) Local Go e nmen Associa ion:
Zimbabwe Local Go e nmen Associa ion (ZILGA) me ged he
U ban Councils Associa ion o Zimbabwe (UCAZ) and he
Associa ion o Ru al Dis ic Councils o Zimbabwe (ARDCZ)
Zimbabwe is a uni a y s a e wi h wo le els o local
go e nmen . The 2013 Cons i u ion ecognizes p o inces as new
laye s o go e nmen be ween he na ional and local le els. The
Cons i u ion u he acknowledges u ban and u al au ho i ies as
local au ho i ies in place o manage he a ai s o u ban and u al
a eas, espec i ely. P io o his, local go e nmen unc ioned as
a decen alised le el o go e nmen ha de i ed i s au ho i y
om Ac s o Pa liamen and no om he Cons i u ion (SNG-
WOFI Zimbabwe, 2019). This cons i u ionalisa ion o he local
go e nmen sys em was a majo miles one o decen alisa ion in
Zimbabwe.
Zimbabwe is di ided in o 8 p o inces1 and 2
me opoli an councils2 , which a e di ided in o 92 local councils
a he municipal le el. The e a e wo ypes o councils: U ban
Councils (32) and Ru al Dis ic Councils (60). The councils a e
in u n di ided in o 1200 wa ds o adminis a i e pu poses.
Addi ionally, he 32 U banCouncils a e dis inguished as one o
ou di e en ypes: Municipal Councils (9), Town Councils
(13), Ci y Councils (73), o Local Boa ds (3) (SNG-WOFI
Zimbabwe, 2019).
U ban & Ru al Dis ic Councils The u ban councils and
u al dis ic councils a e di ided in o wa ds, each ep esen ed by
a Councillo elec ed o a 5-yea e m. Mayo s (u ban) and
Chai pe sons ( u al) a e he poli ical leade s o a council, elec ed
by he Councillo s. U ban councils a e also di ided in o
municipal councils, own councils, ci y councils and local
boa ds. These local au ho i ies a e anked and g an ed s a us
acco ding o hei ―s a us, powe , au ho i y and esou ces‖. Local
boa ds a e es ablished in se lemen s wi h a e y small
popula ion, o in a eas ha a e no able o sus ain hemsel es
wi hou cen al go e nmen assis ance. Town councils on he
o he hand ha e a su icien size o s and alone. Ci y councils
ha e he highes s a us in he coun y and cons i u e he la ge
ci ies. Municipal and ci y councils ha e a Mayo democ a ically
elec ed e e y i e yea s, while local boa ds and own councils a e
headed by a chai pe son elec ed by councillo s. In addi ion, all
ci ies and municipali ies a e se ed by an adminis a ion headed
by appoin ed Chie Execu i e O ice s o Town cle ks. (SNG-
WOFI Zimbabwe, 2019).
P o inces A he egional le el, he e a e p o incial
councils and me opoli an councils. The p o inces a e go e ned
by p o incial councils whose membe s a e d awn om local
councils, pa liamen a ians and pa y leade s wi hin he p o ince,
and democ a ically elec ed membe s. The Chai o he p o incial
council is elec ed by i s membe s and mus be a ep esen a i e o
he poli ical pa y which gained he highes numbe o Na ional
Assembly sea s in he p o ince conce ned, while an Ac o
Pa liamen p o ides o he elec ion o he Mayo o he
me opoli an council. The p o incial and me opoli an councils
ha e g ea e independence om he cen al go e nmen and
b oade powe s han local go e nmen s. A he p o incial le el
(excluding me opoli an) he e is also a P o incial Assembly o
Chie s. These P o incial Assemblies o Chie s in u n appoin
ep esen a i es o he Na ional Council o Chie s in Pa liamen .
The pa icipa ion o adi ional leade s in p o incial and 3
(Ha a e & Bulawayo), Gwe u, Mas ingo, Kadoma, Kwekwe,
Mu a e, Vic o ia Falls Regional Le el P o inces (8) Ci ies
(Me opoli an Councils) (2) Municipal Le el U ban Councils
(32): Ci y Councils (7) + Town Councils (13) + Municipal
Councils (9) + Local Boa ds (3) Ru al Dis ic Councils (60)
Sub-municipal Le el Wa ds (1,200) 3 na ional go e nance is
ensh ined in he Cons i u ion and he T adi ional Leade Ac
(SNG-WOFI Zimbabwe, 2019).
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
28
Local Au onomy Manda es Acco ding o he
Cons i u ion, p o incial and me opoli an go e nmen s a e
esponsible o social and economic de elopmen , he
coo dina ion and implemen a ion o go e nmen p og ams,
en i onmen al p o ec ion and he p omo ion o ou ism. U ban
councils‘ compe encies include wa e supply, heal hca e,
ma e ni y and child wel a e, housing, anspo , schools, lib a ies,
sani a ion, en i onmen p o ec ion, i e b igades and municipal
police, s ee ligh ing, public spaces and pa ks, among o he s.
Ru al dis ic councils‘ compe ences include he p o ision o
social se ices such as heal h and educa ion, cons uc ion and
main enance o sewage wo ks, oads and dams, among o he s
(SNG-WOFI Zimbabwe, 2019). Local go e nmen s also sha e
esponsibili ies wi h he na ional le el, including in oad a ic
con ol, public anspo , en i onmen al p o ec ion, wa e
dis ibu ion, housing, public heal hca e se ices, educa ion and
social wel a e. The Cons i u ion s a es ha he na ional
go e nmen will endea ou , whene e app op ia e, o de ol e i s
powe s o p o incial councils, me opoli an councils and local
au ho i ies which a e compe en o ca y ou hose
esponsibili ies e icien ly and e ec i ely.
Main Sec o s U ban and Ru al Council Responsibili ies
1. Gene al public se ices public buildings and acili ies
(e.g. own houses)
2. Public o de and sa e y T a ic Police; Fi e igh ing;
Road a ic con ol; T a ic signs and ligh s
3. Economic a ai s/ anspo s Road ne wo ks and
acili ies ( egional, local); Public anspo
4. En i onmen al p o ec ion Pa ks and g een a eas;
En i onmen p o ec ion; Was e managemen
(collec ion, ea men and disposal o was e); Sewe age
(was e wa e managemen ); S ee cleaning
5. Housing and communi y ameni ies D inking wa e
dis ibu ion; Public ligh ing; Housing (subsidies,
cons uc ion and eno a ion and managemen )
6. Heal h P ima y heal hca e (medical cen es); Hospi al
se ices (gene al and specialis ); P e en a i e
heal hca e; Public heal h se ices
7. Rec ea ion, cul u e & eligion Lib a ies; Museums;
Cul u al ac i i ies
8. Educa ion P e-p ima y educa ion; P ima y and
Seconda y educa ion
9. Social p o ec ion social ca e o child en and you h;
Suppo se ices o amilies; Social wel a e cen es;
Housing subsidies and bene i s Sou ce: SNG-WOFI
Zimbabwe (2019) Local Go e nmen Finances The
2013 Cons i u ion in oduced he iscal ans e o
p o inces and local au ho i ies o i e pe cen o
na ional e enue aised, bu his is no ye he case in
p ac ice.
U ban and Ru al Councils Ac s p o ide a egula o y amewo k,
which include inancial p o isions, audi ing, bo owing and he
ypes o le ies and axes he u ban and u al councils can cha ge.
Local au ho i ies a e pe mi ed o aise e enue om income
gene a ing p ojec s, such as bee halls and a ming ac i i ies. In
2015, abou 69 pe cen o u ban local au ho i ies had income
gene a ing p ojec s in hei books. Howe e , mos p ojec s a e
poo ly managed and no p o i able and some ha e no ecei ed
minis e ial app o al (SNG-WOFI Zimbabwe, 2019).
Re enues collec ed ac oss local au ho i ies a e
insu icien o co e se ice deli e y, esul ing in local
au ho i ies incu ing deb , and ba ely being able o p o ide
adequa e se ices. The main easons o low e enues include
excessi e cen al go e nmen con ol o e aising ees o a es,
e y low cen al go e nmen g an s and subsidies, ad e se
mac oeconomic condi ions and poo inancial managemen
(SNG-WOFI Zimbabwe, 2019).
Budge s Local go e nmen s plan and o mula e hei
budge s annually be o e submi ing o he Minis y o Local
Go e nmen and Public Wo ks o app o al.
Local Democ acy S a e o Elec ions Municipal and ci y
council mayo s a e democ a ically elec ed di ec ly e e y i e
yea s, while chai pe sons o own councils and land boa ds a e
indi ec ly elec ed by membe s o he council. The nex gene al
elec ion is se o 2023. Democ acy in Zimbabwe is no a ing
well. While he 2017 coup and emo al o Robe Mugabe did
spa k some op imism, he le el o democ acy emains low sco es
Zimbabwe in he lowe end, pa ly because elec ions end o be
ma ed by iolence. Following he 2018 gene al elec ion, he
Eu opean Union Elec ion Obse a ion Mission epo ed ha
―while poli ical igh s we e la gely espec ed, he e we e
conce ns ega ding he en i onmen o he polls and he ailu e
o achie e a le el playing ield. Obse e s widely epo ed on
e o s o unde mine he ee exp ession o he will o elec o s,
h ough inducemen s, in imida ion and coe cion agains
p ospec i e o e s o y o ensu e a o e in a ou o he uling
pa y‖ (EUEOM, 2018). Obse e s also no ed ha Zimbabwe‘s
his o y o abuse and au oc a ic go e nmen has led o a low le el
o us in he democ a ic p ocess and ins i u ions (ibid.).
The 2023 gene al elec ion was c i icized by mos
obse e s, including he missions om Sou he n A ican
De elopmen Communi y (SADC), he A ican Union and he
Eu opean Union. The obse e s no ed un ai ly d awn
cons i uencies, bans on opposi ion allies, unknown inal o e s
oll and polling s a ions, con olled o ing in u al a eas and
u ban o e supp ession. Bu despi e hese ci cums ances, he
o e u nou was high. The o icial esul in he p esiden ial
elec ion pu he incumben candida e, Emme son D. Mnangagwa
(ZANUPF), a 53 pe cen , and he opposi ion candida e, Nelson
Chamisa (CCC), a 44 pe cen . Elec o al Ou comes. Elec ions
2008 2013 2018 2023 Vo e u nou N/A N/A N/A Na ional
Assembly Female Councillo s 19% 16% 14% Female
Mayo s/Chai pe sons N/A N/A 13% Sou ce: UN Women (2021)
and local sou ces om Gende Links 5 Women‘s ep esen a ion
Women emain se e ely unde ep esen ed in he poli ical a ena.
The 2023 elec ion saw an all- ime low o emale candida es,
which is likely a esul o he ‗ isky clima e‘. Only 11% o
candida es ha an o sea s in he na ional assembly we e
emale, down om 14% in he 2018 elec ion. Only 21 ou o he
210 elec ed sea s (10%) in he na ional assembly we e won by
women
Func ions o Local Go e nmen in Zimbabwe
 Fo mula e, egula e and moni o policies ha p omo e
sound local go e nance
 Facili a e de olu ion
 Fo mula e, e iew and implemen Spa ial Planning
and S a e land managemen policiesManage and
coo dina e o de ly spa ial de elopmen
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
29
 Co-o dina e disas e mi iga ion and p epa edness
planning o p omo e e icien esponse and esilience
o disas e s
 Ini ia e, p omo e and implemen U ban and Ru al
de elopmen p ojec s and p og ammes
 Co-o dina e Cen al and Local go e nmen p og ammes and de elopmen ini ia i es
 P omo e and acili a e an e icien u ban public
anspo managemen sys em
 Facili a e e ec i e ope a ions o adi ional leade s
 Coo dina e, adminis e and manage all disas e s
 Manage and accoun o he Na ional Ci il P o ec ion
Fund
 Fo mula e and coo dina e policies in es a e
managemen , alua ion se ices, cons uc ion and
main enance o in as uc u e
 Fo mula e and moni o implemen a ion o sound
na ional housing and social ameni ies policies a he
household, business cen e and g ow h poin le els
 De elop and implemen s a egies ha ensu e u al and
u ban de elopmen in consul a ion wi h he ele an
Minis ies and o he s akeholde s
 P o ide housing and social ameni ies in as uc u e
 Mobilize esou ces o he implemen a ion o housing
and social ameni ies in u al and u ban a eas
 Coo dina e and implemen he Ru al Housing Deli e y
P og ammes
 Adminis e Go e nmen Real Es a e
 P o ide o ice accommoda ion o Go e nmen
 Manage and accoun o he Na ional Housing Fund,
Housing and Gua an ee Fund, Ru al Housing Fund,
Ci il Se ices Housing Loan Fund and Social
Ameni ies
 De elopmen Fund and Go e nmen Pool P ope ies Fund
 Adminis e en con ol egula ions o esiden ial
accommoda ion
 De elop and moni o housing alloca ion c i e ia o all
Local Au ho i ies
 Pu chase land o u ban housing de elopmen
 Fo mula e and coo dina e policies in es a e
managemen , alua ion se ices, cons uc ion and
main enance o in as uc u e
 Plan, implemen and supe ise he S a e Building and
Main enance P og amme
 P o ide p o essional and echnical ad ice o he
smalle local au ho i ies on building cons uc ion and
enginee ing se ices
 P o ide p o essional and echnical guidance o o ganisa ions in ending o build acili ies a hei own expense as ―gi s o Go e nmen ‖
 P epa e and execu e ag eemen s o lease o public
acili ies in Go e nmen complexes such as ho els,
hospi als e c.
 Value land and buildings in and ou side he coun y o
Go e nmen pu poses
 Supe ise and moni o he wo k o consul an s
appoin ed o unde ake wo ks by he Minis y
 Manage S adia Re ol ing Fund Coo dina e S a e
Occasions
Local Go e nmen Adminis a i e Sys em In Malawi
The e a e wo le els o go e nmen in Malawi, a
democ a ic epublic: na ional and local. The Minis e o Local
Go e nmen and Ru al De elopmen is in cha ge o adminis e ing
local go e nmen , which is es ablished unde Chap e XIV o he
cons i u ion. The e a e 35 single- ie au ho i ies in he local
go e nmen sys em: one own council, wo municipal councils,
ou ci y councils, and 28 dis ic councils. A e he 2014 local
elec ion, women made up 12.1% o he council, and in 2013–14,
local go e nmen spending accoun ed o 3.1% o all go e nmen
spending. The councils a e esponsible o aising and collec ing
local axes and use ees and cha ges; howe e , he majo i y o
hei e enue comes om na ional go e nmen g an s, bo h
condi ional (sec o al unds) and uncondi ional (gene al esou ce
unds). All councils ha e he same esponsibili ies including
p ima y educa ion, p ima y heal h, o es y, na u al esou ces and
communi y se ices.
Na ional Go e nmen
Malawi has a unicame al pa liamen and is a democ a ic
epublic. The p esiden is he head o s a e and adminis a ion and
is di ec ly elec ed by all adul s s a ing a age 18 o se e a
maximum o wo i e-yea e ms. To un o p esiden , a candida e
mus be a leas 35. The p esiden and ice p esiden a e elec ed
simul aneously, wi h hei names appea ing on he same ballo . A
second ice p esiden , who mus belong o a di e en pa y, may
be appoin ed by he p esiden in he in e es o he coun y. The
elec ed ice p esiden is named he i s ice p esiden in hese
si ua ions. The 193 membe s o Malawi's na ional assembly, o
pa liamen , a e chosen by he gene al public om single-membe
cons i uencies and se e i e-yea e ms. A e he na ional
elec ion in 2014, women made up 16.7% o MPs. The p esiden
appoin s a cabine , whose membe s need no necessa ily be MPs.
Malawi has h ee adminis a i e egions: he No he n egion
(se en councils), he Na ional egion (11 councils) and he
Sou he n egion (17 councils). 32/192
Legal Basis o Local Go e nmen
Cons i u ional p o isions Local go e nmen is ensh ined in
Chap e XIV o he Cons i u ion.22.2a A icle 146(3) s a es ha
‗pa liamen shall, whe e possible, p o ide hose issues o local
policy and adminis a ion be decided on a he local le el unde he
supe ision o local go e nmen au ho i ies‘.
Sec ion 146 o he Cons i u ion o he Republic o Malawi
and he Local Go e nmen Ac o 1998 p o ide he legal
ounda ion o Malawi's Local Go e nmen Sys em (LGS). The
Ac 's implemen a ion expe ience demons a ed ha i was
ine ec i e as a ool o os e ing g ass oo s g ow h, pa icula ly
du ing he yea s 2000–2005 when he na ion had elec ed council
membe s. Local go e nmen s a e exp essly equi ed by he Ac
and he Cons i u ion o encou age economic and in as uc u e
de elopmen in hei communi ies. To help local go e nmen s
ul ill hei cons i u ional obliga ions, he Local Go e nmen Ac
has unde gone wo amendmen s and ongoing e ision. In Feb ua y
2010, he Na ional Assembly passed he inal modi ica ions. The
new Ac has add essed hese undamen al laws which should
esul in mo e e ec i e and e icien local go e nmen s in his
coun y.
S uc u e o Local Go e nmen
S a e-le el local go e nance Fou ci y councils, wen y-
eigh dis ic councils, wo municipal councils, and one own
council make up Malawi's one le el o local go e nmen . The e is
no supe iso y o subsidia y s uc u e, and hey a e all a he same
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
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Lo d Mayo s and dis ic adminis a o s
As a ule, hese o icials head he adminis a ion on a ull-
ime basis and p eside o e he municipal and ci y councils and he
dis ic councils. The e hey ha e ull o ing igh s. Depending on
he ede al s a e, hey a e elec ed o i e o eigh yea s.
Dis ic s and municipal special-pu pose associa ions he
294 sub- egional dis ic s Ge many-wide pe o m public asks ha
exceed he capaci y o smalle municipali ies o ci ies, such as
was e managemen o public anspo .
Rep esen a ion o in e es s
The municipali ies in Ge many a e joined oge he in
municipal associa ions such as he Associa ion o Ge man Ci ies,
he Ge man Coun y Associa ion o he Associa ion o Towns and
Municipali ies. These associa ions ep esen he in e es s o he
municipali ies is-à- is he Fede al Go e nmen and he Eu opean
Union, among o he s, and ad oca e o he p o ec ion o municipal
sel go e nmen .
Funding and budge
Municipali ies ecei e a legally de e mined pe cen age
sha e o s a e wage, income and sales ax e enues h ough he
s a es, as well as inancial alloca ions om he ede al go e nmen
and he s a es. They hemsel es collec p ope y and ade axes
and, o a lesse ex en , excise and expense axes such as dog axes,
as well as ees and cha ges. They also ha e he op ion o aking ou
loans. The budge o each municipali y is de e mined by he dis ic
council o he ci y o municipal council. The la ges sha e o
municipal expendi u e in Ge many is spen on pe sonnel cos s and
on social bene i s such as social assis ance wi hin and ou side o
social ins i u ions, as well as in eg a ion assis ance. Fu he
expendi u e in ol es ma e ial cos s.
The Se ice Agency Communi ies in One Wo ld (SKEW)
The Se ice Agency Communi ies in One Wo ld has been
Ge many‘s con ac poin o local de elopmen coope a ion since
2002. I suppo s local go e nmen en i ies in p omo ing global
sus ainabili y and a ai e wo ld in line wi h he Uni ed Na ions‘
2030 Agenda – bo h in Ge many and in he Global Sou h. To his
end, i suppo s na ional and in e na ional dialogue and mu ual
lea ning be ween municipali ies. The Se ice Agency o e s an all-
inclusi e package comp ising p o essional expe ise, ne wo king,
one on-one consul a ion, and unding o p ojec s and human
esou ces. I is a di ision o Engagemen Global, and ope a es on
behal o Ge many‘s Fede al Minis y o Economic Coope a ion
and De elopmen (BMZ).
Compa a i e Re iew on Tansania, Malawi, Zimbabwe,
Rwanda and Ge many Local Go e nmen Adminis a i e
S uc u es
Tanzania, Rwanda, Malawi, Ge many, and Zimbabwe ha e
dis inc local adminis a i e sys ems in luenced by his o ical,
poli ical, and economic ac o s. Tanzania and Rwanda exhibi a
mo e cen alized app oach, wi h Tanzania's sys em being
in luenced by a legacy o indi ec ule and a mo e hie a chical
s uc u e. Malawi's local go e nmen is ensh ined in i s
cons i u ion, while Ge many's sys em is decen alized wi h ou
le els o e i o ial go e nmen . Zimbabwe's local go e nmen
sys em is desc ibed in i s na ional cons i u ion, bu aces challenges
ela ed o cen al go e nmen in luence and he need o elec ed
li e a e councillo s.
He e's a mo e de ailed compa ison:
Tanzania:
 Cen alized S uc u e:
Tanzania's mainland is di ided in o egions, each
adminis e ed by a commissione appoin ed by he cen al
go e nmen .
 Local Councils:
Dis ic , di ision, and wa d le els ha e popula ly elec ed
councils wi h appoin ed execu i e o ice s.
 Re o m E o s:
The Local Go e nmen Re o m P og am aims o imp o e
e iciency, bu challenges pe sis in deli e ing essen ial
se ices.
 Cen alized Powe s:
Uni a ianism is used o adminis e local go e nmen
au ho i ies, wi h cen al powe s p e ailing.
Rwanda:
 Two-Laye Go e nmen :
Rwanda has cen al and local go e nmen s uc u es, wi h six
adminis a i e en i ies: p o inces, ci y, and dis ic s.
 Adminis a i e Uni s:
P o inces, he Ci y o Kigali, and dis ic s a e he main
adminis a i e uni s.
Malawi:
 Cons i u ional F amewo k: Local go e nmen is
ensh ined in Chap e XIV o he Malawi cons i u ion.
 Single-Tie Au ho i ies: The sys em has 35 single- ie
au ho i ies, including dis ic , ci y, municipal, and own
councils.
Ge many:
 Fou Le els o Go e nmen :
Ge many has a ede al go e nmen , s a es (Lande ), coun ies
(K eise), and communi ies (Gemeinden).
 Local Go e nmen Le els:
Coun ies and communi ies ep esen he local go e nmen
le el, egula ed by Lande laws.
Zimbabwe:
 Adminis a i e P o inces:
Zimbabwe has en adminis a i e p o inces, including
Bulawayo Me opoli an, Ha a e Me opoli an, and o he s.
 U ban and Municipal Councils:
The coun y also has ci y councils, u ban councils, municipal
councils, own councils, and boa ds councils.

IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
37
 Challenges:
Local go e nmen legisla ion has gi en oo much powe o he
Minis e o Local Go e nmen , which has been abused.
Rwanda's local adminis a i e sys em ea u es a
hie a chical s uc u e wi h p o inces, dis ic s, sec o s, cells, and
illages, all playing a c ucial ole in se ice deli e y and
go e nance. The sys em emphasizes decen aliza ion and ci izen
pa icipa ion, wi h local go e nmen s esponsible o a ange o
unc ions, including esou ce managemen , se ice deli e y, and
local de elopmen . Compa ed o o he sys ems, Rwanda's app oach
s ands ou o i s emphasis on ci izen in ol emen and he
de olu ion o esponsibili ies o lowe le els o go e nmen .
He e's a mo e de ailed look:
1. S uc u e and Hie a chy:
 P o inces (In a a): The highes le el, wi h limi ed
execu i e powe , p ima ily ocusing on moni o ing and
suppo o dis ic s.
 Dis ic s (Aka e e): The co e le el o local go e nance,
wi h signi ican adminis a i e and poli ical powe .
 Sec o s (Umu enge): In e media e le el, managing
speci ic geog aphic a eas wi hin a dis ic .
 Cells (Akaga i): Fu he subdi isions o sec o s, o en
co esponding o illages.
 Villages (Umudugudu): The lowes adminis a i e
le el, whe e esiden s ha e a di ec say in local
go e nance.
2. Func ions and Responsibili ies:
 Se ice Deli e y:
Local go e nmen s a e esponsible o deli e ing a ious
se ices, including educa ion, heal hca e, in as uc u e, and
social wel a e.
 Resou ce Managemen :
Dis ic s manage local e enue, including axes and g an s
om he cen al go e nmen , and alloca e unds o a ious
de elopmen p ojec s.
 Local De elopmen :
Dis ic s a e esponsible o planning and implemen ing local
de elopmen p ojec s, o en based on communi y needs and
p io i ies.
 Ci izen Pa icipa ion:
Rwanda's sys em emphasizes ci izen pa icipa ion in local
go e nance h ough a ious mechanisms, such as o ums,
mee ings, and elec ions.
3. Decen aliza ion:
 Rwanda's decen aliza ion e o s ha e been ongoing
since 2000, wi h all o ms o decen aliza ion
(deconcen a ion, delega ion, and de olu ion) being
implemen ed concu en ly.
 The goal is o empowe local go e nmen s wi h he
esou ces and au ho i y o e ec i ely manage and deli e
se ices o hei communi ies.
 The sys em is cons an ly e ol ing, wi h ongoing e o s
o s eng hen local capaci y and ensu e g ea e
accoun abili y.
4. Ci izen Pa icipa ion:
 Rwanda's sys em places a high emphasis on ci izen
pa icipa ion, wi h a ious mechanisms in place o ensu e
ha ci izens ha e a oice in local go e nance.
 Ci izen o ums, mee ings, and consul a ions a e common
ways o ci izens o engage wi h hei local go e nmen
and con ibu e o decision-making.
 Elec ions a e held a all le els o local go e nmen , wi h
high o e u nou a es.
5. Compa a i e Analysis:
 Compa ed o o he sys ems, Rwanda's app oach s ands
ou o i s s ong emphasis on ci izen pa icipa ion and
he de olu ion o esponsibili ies o lowe le els o
go e nmen .
 The sys em also places a high p io i y on se ice deli e y
and local de elopmen , wi h a ocus on add essing he
needs o he local popula ion.
 Howe e , challenges emain, such as ensu ing adequa e
inancial esou ces and capaci y building a he local
le el.
In conclusion, Rwanda's local adminis a i e sys em is a complex
and e ol ing sys em ha emphasizes decen aliza ion, ci izen
pa icipa ion, and se ice deli e y. While challenges emain, he
sys em is cons an ly e ol ing, wi h ongoing e o s o s eng hen
local capaci y and ensu e g ea e accoun abili y.
Zimbabwe's local go e nmen sys em, ope a ing a bo h
u ban and u al le els, is designed o enable local democ acy and
decen aliza ion o powe s. I ocuses on deli e ing essen ial
se ices and acili a ing public pa icipa ion in decision-making
p ocesses. Key unc ions include in as uc u e managemen
(wa e , sani a ion, oads), public se ice deli e y (p ima y
heal hca e, e use collec ion), and local de elopmen planning.
Key Fea u es o Zimbabwe's Local Go e nmen Sys em:
 Two Tie s: Local go e nmen in Zimbabwe is
s uc u ed in o u ban and u al dis ic councils.
 Decen aliza ion: The sys em aims o decen alize
powe , allowing local communi ies o manage hei
own a ai s and pa icipa e in decision-making.
 Local Democ acy: Wa d and illage assemblies ensu e
public pa icipa ion and ep esen a ion.
 Se ice Deli e y: Local au ho i ies a e esponsible o
p o iding essen ial se ices like in as uc u e,
heal hca e, and was e managemen .
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Vol-2, Iss-10 (Oc obe -2025)
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 De elopmen Planning: Local councils a e in ol ed in
de eloping and implemen ing plans o local economic
and social de elopmen .
 Legal F amewo k:The sys em is go e ned by laws like
he U ban Councils Ac and Ru al Dis ic Councils
Ac , which de ine powe s and esponsibili ies.
Func ions and Responsibili ies:
 In as uc u e: Managing and main aining
in as uc u e like oads, wa e and sani a ion sys ems.
 Public Heal h: P o iding p ima y heal hca e and
sani a ion se ices.
 Economic De elopmen : P omo ing local economic
g ow h h ough de elopmen plans and ini ia i es.
 Communi y De elopmen : Implemen ing p og ams and
ini ia i es o add ess local communi y needs and issues.
 Public Pa icipa ion: Ensu ing public pa icipa ion in
local go e nance h ough wa d and illage assemblies.
S uc u e and O ganiza ion:
 U ban Councils: These councils a e esponsible o
u ban a eas and hei de elopmen .
 Ru al Dis ic Councils: These councils manage u al
a eas and hei de elopmen .
 Wa ds: Bo h u ban and u al councils a e di ided in o
wa ds, wi h each wa d ep esen ed by a councilo .
 Assemblies: Wa d and illage assemblies p o ide
pla o ms o communi y pa icipa ion and decision-
making.
Challenges and Issues:
 Financial Cons ain s:Local au ho i ies o en ace
inancial limi a ions, impac ing se ice deli e y.
 Capaci y Building:S eng hening he capaci y o local
go e nmen s o e ec i ely manage hei esou ces and
deli e se ices is c ucial.
 Cen al Go e nmen In luence:Cen al go e nmen
in e en ion in local a ai s can hinde he e ec i eness
o local go e nance.
 Se ice Deli e y De iciencies:Inadequa e se ice
deli e y in a eas like wa e , sani a ion, and was e
managemen is a pe sis en conce n.
In compa ison o o he sys ems, Zimbabwe's local go e nmen
sys em emphasizes decen aliza ion and public pa icipa ion,
aiming o empowe local communi ies and imp o e se ice
deli e y. Howe e , challenges ela ed o unding, capaci y
building, and cen al go e nmen in luence need o be add essed o
ully ealize he po en ial o local go e nance.
Malawi's local go e nmen sys em aims o decen alize
poli ical and adminis a i e au ho i y o dis ic councils, wi h a
legal amewo k es ablished by he 1998 Local Go e nmen Ac
and he Na ional De elopmen Policy. Local councils, o e seen by
elec ed ep esen a i es, a e esponsible o deli e ing local se ices
and pa icipa ing in de elopmen planning.
Malawi's Local Go e nmen Sys em
Malawi's local go e nmen sys em is cha ac e ized by he
ollowing:
 De-cen aliza ion: The 1998 Local Go e nmen Ac
(LGA) manda es he de olu ion o poli ical and
adminis a i e powe o dis ic councils, ensu ing local
go e nance and democ a ic pa icipa ion.
 Uni a y S uc u e: Malawi has a single- ie local
go e nmen sys em, wi h 35 uni a y au ho i ies: 28
dis ic councils, ou ci y councils, wo municipal
councils, and one own council, says CLGF.
 Role o Dis ic Councils: Dis ic councils a e
esponsible o deli e ing local se ices, de eloping
local plans, and implemen ing na ional policies a he
local le el.
 Communi y In ol emen : While dis ic councils a e
cen al o he sys em, he e's a need o mo e cla i y on
in eg a ing communi y-based ins i u ions in o local
go e nmen .
 Close Rela ionship wi h Cen al Go e nmen : Local
go e nmen s a e la gely unded by he cen al
go e nmen and a e guided by na ional policies,
meaning hey ein o ce na ional ini ia i es a he han
de eloping independen ones.
 Democ a ic O e sigh : Elec ed local councils a e
esponsible o o e seeing he adminis a ion o dis ic
councils, ensu ing anspa ency and accoun abili y.
 Limi ed Au onomy: While local councils ha e some
decision-making powe , hey ely hea ily on cen al
go e nmen unding and a e bound by na ional
policies.
Func ions o Local Go e nmen in Malawi
 Se ice Deli e y: Local go e nmen s a e esponsible
o deli e ing essen ial se ices like in as uc u e
( oads, wa e , sani a ion), educa ion, heal h, and social
se ices.
 De elopmen Planning: Local go e nmen s play a ole
in de eloping local de elopmen plans ha align wi h
na ional policies.
 Policy Implemen a ion: Local councils a e asked wi h
implemen ing na ional policies a he local le el,
ensu ing hei ele ance and e ec i eness in speci ic
communi ies.
 Ci izen Pa icipa ion: Local go e nmen s a e expec ed
o acili a e ci izen pa icipa ion in local go e nance,
p omo ing democ a ic alues and accoun abili y.
 Resou ce Managemen : Local councils manage local
esou ces, including local e enue, ensu ing e icien
and sus ainable use o unds.
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Compa a i e Analysis
While Malawi's local go e nmen sys em aims o p omo e
decen aliza ion and local au onomy, i aces challenges ela ed o
inancial dependence on he cen al go e nmen and po en ial
limi a ions in he in eg a ion o communi y-based ins i u ions.
In conclusion, Malawi's local go e nmen sys em is a
c ucial componen o i s o e all go e nance s uc u e, esponsible
o deli e ing local se ices, implemen ing na ional policies, and
p omo ing ci izen pa icipa ion. While he sys em aces challenges,
i plays a signi ican ole in p omo ing de elopmen and good
go e nance a he local le el.
Ge many's local go e nmen sys em, cha ac e ized by a
wo- ie s uc u e and s ong au onomy, plays a c ucial ole in
deli e ing se ices and p omo ing local democ acy. Ci ies and
municipali ies o m he lowes , local le el, while dis ic s a e he
sup a-local ie , wi h dis ic - ee ci ies combining bo h
unc ions. This sys em, based on decen aliza ion and subsidia i y,
g an s local au ho i ies signi ican independence in managing hei
a ai s and di ec ing esou ces.
He e's a mo e de ailed look a he sys em:
Key Fea u es and Func ions:
 Two-Tie S uc u e: The sys em is di ided in o wo
le els: municipali ies (local le el) and dis ic s (sup a-
local le el).
 Au onomy and Decen aliza ion: Local au ho i ies
enjoy a signi ican deg ee o au onomy in managing
hei own a ai s and making decisions, wi h he
p inciple o subsidia i y (local au ho i ies handle
ma e s bes a hei le el) guiding hei ac ions.
 Se ice Deli e y: Local go e nmen s a e esponsible
o deli e ing a wide ange o se ices, including
educa ion, social se ices, in as uc u e, and local
de elopmen , wi hin hei own means and capabili ies.
 Financial Au onomy: Local go e nmen s ha e access
o a a ie y o ax e enues, including p ope y axes,
and he abili y o se hei own ax a es.
 Poli ical Pa icipa ion: Local go e nmen s p o ide
oppo uni ies o ci izens o di ec ly pa icipa e in
poli ical decision-making and p omo e local
democ acy.
 Ad ancing he Ene gy T ansi ion: Local au ho i ies
a e inc easingly playing a key ole in implemen ing
ene gy-sa ing measu es and p omo ing enewable
ene gy ini ia i es.
 Responding o Social Needs:Local go e nmen s also
play a signi ican ole in in eg a ing e ugees and
asylum seeke s.
Compa a i e Analysis:
 Compa ed o O he Fede al Sys ems: Ge many's local
go e nmen sys em is conside ed s ong and e ec i e,
o en ci ed as a model o o he coun ies.
 Compa ed o O he Eu opean Sys ems:Ge many's
local go e nmen sys em is anked among he
unc ionally s onges in Eu ope, along wi h Sweden.
 S eng hs:Ge many's sys em is p aised o i s
decen alized app oach, s ong local au onomy, and i s
abili y o e ec i ely deli e se ices a he local le el.
 Challenges:While he sys em is gene ally success ul,
challenges emain, including ensu ing equi able
esou ce alloca ion be ween di e en municipali ies and
add essing he inc easing complexi y o local
go e nance.
In summa y, Ge many's local go e nmen sys em is a well-
es ablished, unc ionally s ong sys em cha ac e ized by
decen aliza ion, local au onomy, and a ocus on se ice deli e y
and ci izen pa icipa ion.
P oblem A eas
As men ioned in he in oduc ion, he p oblem a eas o be
discussed a e, inance, pe sonnel, poli ics and leade ship,
communi y a i ude, in e go e nmen al ela ions, planning and
ideology. This is one way o classi ying hese p oblems.
1. Finance This is he bed ock o local go e nmen
de elopmen bu in e ms o e enue base and e en he way hese
e enues a e managed, hey do no po end good p ospec s o
de elopmen .
2. Pe sonnel and Compe ence The e is he p oblem o
quali ied pe sonnel in he echnical and p o essional depa men s in
local go e nmen and un o una ely hese a e he s a ha
implemen s and moni o s local go e nmen de elopmen s p ojec s.
3. Poli ics The a i ude o poli icians is such ha hey see
local go e nmen as a ehabili a ion cen e a he han as an
ins umen o de elopmen . They pu sue policies ha p omo e hei
wel a e a he han he o e all de elopmen o he ins i u ion and
he socie y. A e y impo an ac o in policies and leade ship is
he uns able leade ship a he local le el. This encou ages
disjunc u e in de elopmen , which inciden ally is an impo an
ac o in policy o mula ion.
4. Communi y A i ude The alue sys em o he communi y
is such ha does no p omo e de elopmen . I encou ages and
condones co up p ac ices which a e an i he ical o de elopmen .
Fu he mo e, local go e nmen policies aliena e communi ies,
especially a he le el o pa icipa o y decision-making and so
communi ies eel ma ginalised and a e una ec ed by he
go e nmen p og ammes.
5. In e go e nmen al Rela ions Con ol o local
go e nmen s can be nega i e o de elopmen . This mani es s in
in e e ence in local go e nmen se ice. Such in e e ence
p e en s local go e nmen s om implemen ing hei plans and
budge s, since s a e go e nmen s di ec om ime- o- ime new
expendi u es o be unded by local go e nmen s (ou side local
go e nmen s own budge s). So also, a e delays in app o als o
budge s, he eby h ea ening he iming and a ge o ac i i ies
planned o .
6. Planning and Ideology The plan documen has become
jus a documen o in en ion and no commi men . All ie s o
go e nmen pay lip se ice o plans. The e is no sus ained
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ideological commi men o he spi i o he plan. A lo o e o has
been placed on social se ice and in as uc u al de elopmen a
he local le el and e y li le on economic de elopmen . The e is
no way he u al a ea can be de eloped. The e has o be conce ed
and sus ained economic de elopmen p og ammes by all ie s o
go e nmen .
Theo e ical F amewo k and Re iew
The ou comes o in eg a ing he selec ed heo e ical
amewo ks in o he analysis o he su ey esponses om council
membe s, execu i e o ice s, and go e nmen wo ke s engaged in
he implemen a ion o SMPs in LGAs a e co e ed in his pa .
Rega ding he e iciency o SMPs in enhancing se ice deli e y
wi hin Local Go e nmen Au ho i ies, each o hese s akeholde s
o e ed insigh ul in o ma ion. The alks ha e been guided by he
ollowing heo ies: scien i ic managemen heo y, go e nance
heo y, and RBV. These amewo ks we e chosen because hey a e
impo an and use ul o desc ibing how o ganiza ions unc ion and
pe o m in o de o achie e hei goals.
Resou ce-based heo y s a es ha a company's dis inc
asse s and capabili ies a e impo an ac o s ha in luence bo h i s
o e all o ganiza ional success and compe i i e ad an age.
Acco ding o his heo y, which was pu o h by B ien We ne el
in 1984, businesses need o ha e esou ces ha a e a e, p ecious,
unique, and non- eplaceable in o de o keep a compe i i e edge.
The e m VRIN e e s o hese componen s. Th ough he p ism o
esou ce-based heo y, businesses can assess hei in e nal
s eng hs and capaci ies in compa ison o hei pee s and pinpoin
a eas in need o de elopmen . By doing his, companies may
c ea e g ow h plans ha wo k and s eamline hei p ocesses o ge
be e ou comes. RBV is based on he assump ion ha some
cha ac e is ics o a company's in e nal ope a ions gi e i
ad an ages ha a e di icul o compe i o s o ma ch (S oke ,
1998). Because hey a e di icul o duplica e, acqui e, o eplace,
esou ces wi h high deg ees o uniqueness, a i y, inimi abili y, o
lack o subs i u abili y p o ide long-las ing compe i i e ad an ages
(Ba ney and Hes e ly, 2010).
The abili y o a business o acqui e and apply specialized
alen s ha a e no commonly sha ed ou side o i s bo de s
de e mines i s po en ial o add alue (Teh ani, 2017). One playe
has li le chance o s anding ou om he o he s when compe ing
o ganiza ions ha e access o he same esou ces. Thus,
homogenei y makes i i ually impossible o any i m o a ain
sus ained compe i i e bene i . Acco ding o Palladon e al. (2016),
consis ency p e en s one company om using ac ics ha a en'
a ailable o all o he ma ke pa icipan s. Possessing speci ic
abili ies alone may allow a business o engage in ac i i ies ha
esul in compe i i e ad an age. Bu wi hou exclusi i y,
companies ha e li le possibili y o long- e m, ou s anding
achie emen . Thus, one o he mos impo an p e equisi es o
ob aining a compe i i e ad an age is esou ce he e ogenei y. I
e e y company has he same esou ces, none can expec o
ou pe o m i s i als by using hem exclusi ely. Since all
businesses ha e equal access o he same skill se s, hey a e all in
he same place, which makes compe i ion ex emely unp edic able
and makes i unlikely ha sha eholde alue will be c ea ed.
E ec i e o ganiza ional managemen , acco ding o ecen
esea ch, necessi a es he use o SMPs o accomplish pa icula
objec i es h ough a a ie y o elemen s, including human
esou ces, leade ship, s uc u ing, egula ing mechanisms, and
s a egic execu ion plans (Phi i and Phi i, 2022). These
componen s aid in di ec ing he o ganiza ion's a ailable esou ces
owa d he pu sui o i s goals.
Unde s anding how SMPs can suppo inc eases in
accoun abili y and anspa ency in local go e nmen au ho i y is
based on he Resou ce-based View, which emphasizes he
signi icance o using in e nal esou ces o p ese e a compe i i e
edge. Th ough case s udy analysis, esea che s we e able o
pinpoin impo an ac o s ha help imp o e hese a ibu es by
s a egically alloca ing and u ilizing he o ganiza ion's esou ces.
Acco ding o he Resou ce-Based Theo y, an o ganiza ion's
s a egy and o e all success a e g ea ly in luenced by i s in e nal
esou ces. S a egic managemen p ac ices and high pe o mance
a e closely linked by unique esou ces and alen s. To achie e
long- e m p ospe i y, businesses mus e icien ly use hei
esou ces and expe ise o op imize alue gene a ion, inno a ion,
and ma ke dis inc ion.
To e ec i ely u ilize hese bene i s and e en ually ealize
hei comme cial goals, i ms mus s uc u e hemsel es a ound
hem (Palladon e al., 2016). This app oach, which was i s pu
o h in 1984, aids businesses in de e mining hei s eng hs by
analyzing he ema kable blend o hei ma e ial and imma e ial
esou ces, skills, and compe encies. By doing his, businesses can
iden i y hei unique selling poin s and inc ease hei chances o
de eloping ad an ages o compe i i e bene i s. Acco ding o
Mohamud e al. (2015), each company has unique "bundles" o
esou ces and capabili ies ha enable hem o se hemsel es apa
om compe i o s and de elop skills ha esul in long- e m
compe i i e ad an ages. In o de o comp ehend he ela ionship
be ween esou ces, compe i i eness, and inancial gain du ing
s a egic implemen a ion, his s udy made use o he Resou ce-
Based Theo y. Businesses alloca e esou ces a he planning phase
in o de o ca y ou hei plans e ec i ely. Acco ding o G an s
(2016), his heo e ical amewo k sheds ligh on how esou ce
g ow h can s eng hen a company's posi ion in ela ion o
compe i o s, he e ec s o in o ma ional asymme y, and he
in luence o asse alloca ion on compe i i e ad an age.
Unde s anding how esou ces and p o i s in e ac du ing
plan implemen a ion is made easie wi h he help o he Resou ce-
Based Theo y. The Resou ce-Based Theo y s a es ha an
o ganiza ion's abili y o u ilize and ha ness i s human esou ce
pool—which is a componen o i s asse s o esou ces—de e mines
how e ec i e i is. Acco ding o esea ch, a company's o e all
compe i i e edge, inancial heal h, and human esou ces a e all
di ec ly co ela ed (Ba ney & Hes e ly 2020). To de elop a s ong
business s a egy, o ganiza ions mus assess hei cu en esou ces
and iden i y any a eas whe e hey could be lacking (" esou ce
gaps"). By add essing hese sho comings, businesses can
s eng hen hei posi ions in compa ison o i als by unding
aining and de elopmen ini ia i es o s a membe s. Companies
can hen selec he bes s a egy o me hod ha e ec i ely u ilizes
hei a ailable esou ces, esul ing in highe ou pu and enhanced
compe i i eness, a e assessing hei esou ce s eng hs and illing
any gaps (Smi h, 2013).
Acco ding o Palladon, Kadi , and Chong (2016),
esou ces ha e an impac on an o ganiza ion's pe o mance in local
go e nmen agencies (LGAs) h ough he cons uc ions o a wo k
en i onmen and a commi men o de eloping expe ise. These
IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
41
ac o s may esul om he o ganiza ions' e ec i e esou ce
managemen . Al hough o ganiza ions in he same indus ial 108
108 g ouping ha e simila i ies, Lynch (2020) demons a es ha
he e a e signi ican di e ences in hei pe o mance le els. They
ocus on how esou ces a e dis ibu ed and he esul ing in luence
on s a egy o mula ion and ope a ional ou comes, a ibu ing hese
di e ences o he dis inc o ganiza ional esou ces and
compe encies ha hese businesses possess.
The ounda ional w i ings o Ba ney and Hes e ly (2010)
s a e ha o ganiza ions can gain a long- e m compe i i e edge
h ough o ganiza ional capabili y. Pu ano he way, businesses
should make use o hei in e nal en i onmen , which includes hei
human esou ces, in angible asse s, physical asse s, and
compe encies, i hey wish o s ay ahead o he compe i ion and ge
he bes possible ou comes (Mo a idi, 2013). Fo example, while
managing o ganiza ions, Palladon, Kadi , and Chong (2016)
ecommend using he Resou ce-Based View heo y o gain a
deepe unde s anding o he capabili ies and esou ces ha enable
he e ec i e use o di e en managemen s a egies. Thus, i
emphasizes he impo ance o unde s anding esou ces and
capabili ies wi hin he o ganisa ions o secu e long e m success in
he ma ke place.
The Resou ce-Based Theo y s a es ha o ganiza ions ha e
esou ces ha help hem be mo e p oduc i e and e ec i e when
execu ing hei goals. Fu he mo e, assu ing compe i o analysis,
benchma king, and ollowing public sec o compa a o s like he
OECD, WTO, IMF, e c. a e c ucial componen s o sus ainable
managemen p ac ices (SMPs). Compe en au ho i ies could
con i m how o ganiza ions unc ion e ec i ely while upholding
mo al p inciples. Bu acco ding o ce ain da a, a lo o
o ganiza ions don' use sus ainable managemen p ac ices. In o de
o ge be e esul s, i would be ad an ageous o in eg a e a
ho ough amewo k based on bo h angible and in angible
esou ces, which encompasses co po a e cul u es, in o mal
ne wo ks, and o mal p ocesses and sys ems (G indle, 2020).
Fu he mo e, he Resou ce-Based Theo y makes a dis inc ion
be ween wo ca ego ies o esou ces: angible esou ces, which a e
obse able and quan i iable, and in angible esou ces, which a e
less angible and mo e di icul o measu e. Capabili ies, on he
o he hand, desc ibe an o ganiza ion's abili y o make imagina i e
and c ea i e use o i s esou ces. Acco ding o Baka e al. (2011),
capabili ies in ol e ha nessing, o ganizing, and bundling esou ces
o c ea e new alue o cus ome s. In he end, his gi es businesses
an ad an age o e hei compe i o s. Main aining an o ganiza ion's
compe i i e edge is la gely dependen on i s capabili ies. The
Resou ce-Based Theo y s a es ha a company's compe i i e
posi ion and pe o mance a e de e mined by he esou ces a ailable
o i . The i m's asse s, skills, p ocesses, knowledge, and cul u e
a e all conside ed esou ces. Acco ding o Ba ney & Hes e ly
(2010) and Palladon e al. (2016), businesses can c ea e long-
las ing compe i i e ad an ages by e ec i ely alloca ing and
inco po a ing hei esou ces in o hei ope a ions and s a egy. By
doing his, businesses can e ec obs acles o en ance and sa egua d
hei sou ces o compe i i e ad an age agains compe i ion om
o he companies in he same sec o .
The esou ces wi hin a company's con ol a e he p ima y
de e minan o i s capaci y o c ea e success ul plans. These
esou ces allow companies o c ea e unique s eng hs ha se hem
apa om o he s in he indus y. The o igin o Resou ce-Based
Theo y da es back o he la e 1950s, i s ad anced by Edi h
Pen ose. The heo y gained ecogni ion in s a egic managemen
ci cles a decade la e and e en ually became one o he leading
amewo ks in he ield (Lynch, 2020). Highligh ed ha e e y i m
possesses dis inc esou ces, endowing hem wi h pa icula ai s.
Fu he mo e, acco ding o Phi i and Phi i (2022), hese unique
esou ces os e a compe i i e a mosphe e in which businesses
compe e on he basis o hei unique skills a he han
commodi izing goods. The Resou ce-Based View o e s a basis
o c ea ing compe i i e ad an age by acknowledging businesses
as a ied collec ions o asse s ga he ed h oughou ime (Romzek,
2000).
Businesses keep asse s ha allow hem o ha e a long-
las ing p esence in he ma ke . Businesses employ dis inc i e
esou ces o di e en ia e hemsel es om he compe i ion in
app op ia e ways (Ba ney and Hes e ly, 2010). A company's
inancial esou ces, angible asse s, human capi al, in ellec ual
p ope y, in o ma ion, and knowledge a e a ew examples o hese
asse s. These elemen s come oge he o o m a capaci y ha adds
alue and boos s he company's ea nings.
The e o e, by assessing how Local Go e nmen
Au ho i ies (LGAs) in Tanzania con ibu e o be e se ice
deli e y h ough School Managemen Plans (SMPs), he Resou ce-
Based Theo y p o ides an excellen iewpoin o analysis. This
me hod enables esea che s o in es iga e how council esou ces
con ibu e o imp o ing he s anda d o ins uc ion in di e en
Tanzanian communi y schools, including e alua ions o po en ial
ba ie s a ec ing unde p i ileged s uden s' academic pe o mance.
Fu u e educa ional policy planning may ocus on in as uc u e
imp o emen s o imp o ed o e all academic ou comes
na ionwide, especially in u al a eas wi h low incomes, by
ecognizing ha schools ace unique obs acles ela ed o limi ed
access o elec ical ene gy sou ces (URT, 2019).
In conclusion, he Resou ce-Based Theo y ocuses on how
unique ea u es o capabili ies gi e businesses an ad an age o e
i als in he ma ke . Businesses mus ind and use special
esou ces, such as a skilled wo k o ce, p op ie a y knowledge,
cheap p oduc ion cos s, and a a o able epu a ion, in o de o
achie e his. Knowing Resou ce Based Theo y helps manage s
assess i hei companies ha e enough esou ces o ca y ou hei
s a egic s a egies e ec i ely.
Me hodology
The s udy employed a quali a i e esea ch design o
examine he ex en o which he Resou ce Based View (RBV)
amewo k is endo sed in Tanzania o imp o e accoun abili y and
anspa ency in se ice deli e y and esou ce alloca ion in Local
Go e nmen Au ho i ies (LGAs). A case s udy app oach was used,
wi h Mu indi Dis ic Council as he s udy si e. Semi-s uc u ed
in e iews, ocus g oups, and documen e iews we e among he
echniques used o ga he he da a. These me hods yielded de ailed
and comp ehensi e in o ma ion abou he council's s uggles o
p omo e accoun abili y and anspa ency as well as he applica ion
o S a egic Managemen P ac ices (SMPs). Thema ic analysis,
which was used in he da a analysis p ocess, assis ed in loca ing
hemes and pa e ns in he da a, including he main conclusions o
inadequa e esou ce alloca ion, a complex and opaque SMP
implemen a ion p ocess, and poo SMP implemen a ion.
The esea che adop ed a desk esea ch me hodology since
adequa e documen ed in o ma ion ha needed syn hesis was

IRASS Jou nal o Economics and Business Managemen . Vol-2, Iss-10 (Oc obe -2025), 21-44
Vol-2, Iss-10 (Oc obe -2025)
42
a ailable. Documen s om he Minis y o Local Go e nmen ,
U ban Councils and Ru al Dis ic Councils we e consul ed and
analysed. In Addi ion, books and A icles published in Newspape s
And jou nals we e Also e iewed. The e iewed! da a! was!
O ganized in o g oups, si ed and in e p e ed in o meaning ul
in o ma ion. Documen s ela ing his o ical de elopmen o he
coun ies.
Conclusion
In conclusion, despi e he ac ha he Resou ce-Based
View heo y lacks subs an ial empi ical suppo and esea ch
a en ion on inno a ions and he use o digi al pla o ms among
LGAs, i seems pe inen in add essing issues pe aining o he
s a egy o mula ion o a ious adminis a i e sys ems, unc ions,
and s uc u es o local go e nmen . Fu u e esea ch should look a
using bo h quan i a i e and quali a i e app oaches o analyze he
in ica e in e ac ions be ween many con ex ual elemen s ha
in luence how well RBV echniques a e implemen ed in public
adminis a ion. Fu u e esea ches would also bene i om
in es iga ing o he heo e ical an age poin s in o de o gain a
deepe unde s anding o how digi ally enabled solu ions a ec he
ope a ionaliza ion o esilien and esponsi e LGAs.
The s udy ound ha because RBV's e icacy h ough
SMPs has no esul ed in app eciable imp o emen s in
accoun abili y and anspa ency, i s use in go e ning LGAs is s ill
deba able. Acco ding o ecen s udies, esea che s should eco d
he impo an a iables ha can a ec how well SMPs ule LGAs
in o de o achie e he objec i es o esou ce alloca ion and se ice
deli e y. Acco ding o he s udy, he Tanzanian go e nmen should
con inue o p o ide a comple e commi men o gua an eeing ha
i s employees implemen SMPs e ec i ely h ough human
esou ce policies and p ac ices ha a e in eg a ed wi h he human
esou ce s a egy, s a acili a ion, and mo i a ion. This
commi men should be made h ough he Minis ies o P esiden 's
O ice Regional Adminis a ion and Local Go e nmen
Au ho i ies. Tanzanian LGAs lack s ong managemen ools o
sys ems, such as scena io analysis, plan de elopmen ,
implemen a ion, moni o ing, and e iew, acco ding o ecen
esea ch.
These laws hinde hei abili y o deli e high-quali y
se ices and manage esou ces e ec i ely, jeopa dizing he alues
o openness and accoun abili y ha a e undamen al o sound
go e nance. By impeding cen al coo dina ion e o s because o
inadequa e ins i u ional a angemen s ha a e in line wi h
Tanzanian ci cums ances, his ailu e could jeopa dize he goals o
na ional policy. These indings poin o a lack o measu es aimed a
inc easing he skills o local ac o s. The epo sugges s majo
adjus men s o he Tanzanian go e nmen 's policies pe aining o
s a pa icipa ion in execu ing council missions and aspi a ions. I
is possible o p o ide ci izens wi h high-quali y se ices and
inc ease employee accoun abili y by implemen ing inno a i e
managemen sys ems ha make he mos o he esou ces al eady
in place. In o de o gua an ee he accomplishmen o goals and
os e mo e accoun abili y and openness in go e nmen ci cles as
well as in communi ies, egula moni o ing and acking o he
ac ion plans ou lined in he s a egic plan a e also equi ed. This
will ul ima ely esul in long- e m sus ainable g ow h.
Th ough he Minis ies o P esiden 's O ice Regional
Adminis a ion and Local Go e nmen Au ho i ies, he Tanzanian,
Malawian, Rwandan, and Zimbabwean go e nmen s should
p o ide a comple e commi men o gua an eeing he success ul
implemen a ion o SMPs by hei s a membe s h ough human
esou ce policies and p ac ices ha a e in eg a ed wi h he human
esou ce s a egy, s a acili a ion, and mo i a ion, acco ding o
he s udy's indings (Con olle and Audi o Gene al, 2022).
Recommenda ions
Sugges ions o Addi ional Resea ch In Tanzania, Malawi,
Rwanda, and Uganda, he ine ec i e implemen a ion o SMPs
among LGAs esul s in subpa wo kplace se ice deli e y o
ci izens. Indeed, he e a e demands ha mus be aken in o accoun
in he managemen o he LGAs in o de o he e o m o p ac ices
o la gely accomplish he council goal o be possible. In pa icula ,
employees mus be held accoun able o hei ac ions and be
anspa en abou hei se ice deli e y o ci izens, which could
lead o high pe o mance ha he CAG will epo . S uc u e
amewo ks ha could aid LGA go e nance in esou ce alloca ion
and se ice deli e y ha e no ye been iden i ied by schola s. Once
mo e, in o de o assess hei impo ance in dis ibu ing council
esou ces and p o iding se ices, managemen and go e nance
heo ies mus be upheld. Acco ding o he s udy's
ecommenda ions, u u e esea ch should look in o using bo h
quan i a i e and quali a i e me hodologies o analyze he in ica e
in e ac ions be ween a ious con ex ual ac o s ha in luence how
well RBV s a egies a e applied in public adminis a ion
(Associa ion o Local Go e nmen Au ho i ies o Tanzania, 2020).
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