Regulatory Influence and the Timely Implementation of External Audit Recommendations: Evidence from Local Government Authorities in Tanzania

Abstract

This study examines the regulatory influence of the Ministry of Local Government Authorities (LGAs) on the timely implementation of external audit recommendations in Tanzania, addressing persistent delays despite existing regulatory frameworks and oversight mechanisms. A qualitative multiple case study design was adopted, involving five selected LGAs—Dodoma City Council, Kiteto District Council, Moshi Municipal Council, Korogwe Town Council, and Longido District Council with data collected through semi-structured interviews and analyzed using thematic analysis and cross-case synthesis. The findings reveal that although formal accountability mechanisms such as audit follow-ups, reporting systems, and oversight structures are institutionalized, their effectiveness is constrained by weak enforcement capacity, absence of direct sanctioning authority, and fragmented coordination among oversight actors. The study concludes that timely implementation of audit recommendations is shaped by the interaction between regulatory enforcement, institutional capacity, and governance network dynamics, and emphasizes the need to strengthen enforcement mechanisms, improve inter-institutional coordination, enhance institutional capacity, and address systemic governance challenges to improve public financial accountability and service delivery.