1. Appendix I: From Open Categories to Axial Main Categories
S/No
Core Main Categories
Open Categories 1
Structural Limitations
Roles of LGAs’ internal audit units 2
Roles of LGAs’ audit committees as overseeing bodies
Cultural Practices 3
Conflicting personal interests 4
Government interferences
Rules and Regulations governing LGAs 5
Outdated Laws and framework governing LGAs administrations and finances 6
Contradicting and misleading regulations and circulars
Internal Overseeing Organs Deficiencies 7
Capabilities of the internal audit units 8
Functionality of the LGAs’ councils
Adoption and Implementations of Reforms 9
Adoption and implementations of accounting reforms 10
Initiation and impact of audit reforms 11
Devolution of powers to lower local government authorities
Collusions and Manipulations 12
Collusions and manipulations 13
Executives’ relations with other actors and implications for the LGAs’ performances
Actors’ Prioritization 14
Roles of the local authorities accounts committee in LGAs 15
Roles of external audit in LGAs
Low Productivity 16
Substandard outputs 17
Ineffective internal overseeing organs
Improved Disclosures, Interactions and Performances 18
Implications of reforms for the LGAs’ performances 19
Impact of internal overseeing bodies on the LGAs’ performances
Wrestling for Internal Efficiency 20
Belief in Internal Efficiency 21
Measures towards increasing LGAs’ actors performances 22
Challenges faced by LGAs to increase performances
Mwamini Madhehebi Tulli et al. Auditing Practices and Organizational Efficiency in Local Government Authorities: A Case Study of Tanzania. Journal of Finance and Accounting, 2014, Vol. 2, No. 4, doi: /jfa-2-4-3
© The Author(s) Published by Science and Education Publishing.