Authors : Eliakimu Tweve

Volume/Issue : Volume 11 - 2026, Issue 6 - June

Google Scholar : https://tinyurl.com/56wswyw3

Scribd : https://tinyurl.com/ydwvfeas

DOI : https://doi.org/10.38124/ijisrt/26jun053

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : The roles of private sector in development process have been acknowledged by most of development actors including governments. This study aimed to investigate practices and challenges of budget merging between NGOs and LGAs. NGOs as one of the forms of non-profit organization is what the study was concerned. The study had three specific objectives which are; Examine the status of district practices on merging NGOs budget into the LGA Budget at Makete District, Challenges likely to encounter when NGOs budgets are not merged to the LGA comprehensive budget and Effects of not merging NGOs budget in the LGAs annual budget. The study used 37 NGOs spokesmen and four LGAs key informants. Methodologies for data collection were structured interviews for common respondents, key informant interviews for managers or directors. Documentary reviews were done for reports justification and comparisons. The descriptive analysis technique was used for data analysis. Qualitative data were analyzed for qualitative content analysis. The study shows that the NGOs budgets are not included or merged in the LGAs comprehensive budget as part of the annual plan budget, instead there are other mechanism of recognizing their interventions to the community development. In some specific sector like health education and in specific projects, NGOs are required by the authorities to submit their annual plans and budget for supervising alignment to the government policies. The study revealed the challenges of merging NGOs budget to the LGAs like lack of clear regulatory framework, different planning periods, reluctance of some NGOs, perceived NGOs - LGAs competition and donor dependency syndrome. The study identified that, the tendency of not merging NGOs budget with that of LGAs can lead to poor coordination and duplication of services, gaps in service delivery, weak alignment with government priorities, weak government – NGOs relationship, reduced leverage for resources mobilization and projects sustainability challenge. This paper concludes that; there is no clear mechanism of NGOs-LGAs budget merging. The Tanzania regulatory framework does not explicitly direct merging the two budget at any phase or part. The researcher recommended that in order to leverage valuable resources from NGOs there should be a clear and friendly policy to show clear modalities of merging the two budgets to harmonize development strategies.

Keywords : Non-Governmental Organizations (NGOs), Local Government Authorities (LGAs), Budget Integration.

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