THE INSTITUTE OF FINANCE MANAGEMENT

DEPARTMENT OF ECONOMIC AND TAX MANAGEMENT

FACULTY OF ECONOMIC AND MANAGEMENT SCIENCE

FIELD ATTACHMENT REPORT

STUDENT NAME JESCA R CHOMBE

REGISTRATION NUMBER IMC/ODTX/2116493

PROGRAMME ORDINARY DIPLOMA IN TAXATION

YEAR OF STUDY. FIRST YEAR.

NAME OF THE ORGANIZATION SHINYANGA MUNICIPAL COUNCIL.

SUPERVISOR NAME MR ZAWAD ALLY.

DATE OF SUBMISSION. 9 January 2023.

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 ACKNOWLEDGEMENT:
I would like to thanks the almighty GOD for giving me strength and ability of attending all Eight
weeks of practical training at SHINYANGA MUNICIPAL COUNCIL.

Secondly I extend my inner most gratitude to beloved and earing family for their endless moral
support, understanding, prayers, encouragement and productive suggestion that helped me in
pursuing and get straight to my ambition, goals and carrier in academic and accomplishment of
practical training.

Thirdly I would like to thanks. SHINYANGA MUNICIPAL DIRECTOR for accepting my

request of conducting my practical training at Shinyanga Municipal Council. I would like to give
my sincerely the great thanks for the following Accountant department staff like Mr. MUSSA
MANYERE, MS IRENE, {DFA} SANDE, MR KIHANDE AND MR MARCO MASELE for
their cooperation for a great supervision during my field practical training {PT}.

Great thanks should go to the management of THE INSTITUTE OF FINANCE MANAGEMENT

(IFM) For ensuring that students provided with justified and quality education especially for their
readiness and tiredness efforts to ensure that we experienced and giving us proper directives on
how we should accomplish their whole task of practical training.

I am equally indebted to many individuals for their experience, ideas and assistance in
preparation of may field Let me list few of them who help me like MR TISE, MR KIHONDO,
and MR MANONGI. For their advice comments and great support indeed made this report a
reality. Without their moral encouragement, support patience and understanding it would not
have been possible for me to accomplish this report. My appreciations are extended to all of
them and may the almighty GOD Bless us.

Finally, Special thanks go to my supervisor MR ZAWADI for a great supervision who guided me
during the preparation of this report for her brilliant professional and constructive advice.

LIST OF ABBREVIATIONS/ACRONYMS:
IFM -institute of finance management

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PT - Practical Training

DCT-District council treasurer

DFA-District final accountant

ODTX- ordinary diploma in Taxation

PV-Payment voucher

FFARS - Facility financial accounting report system

MSD- Medical store department

CHF- Community health funds

IFMS- International financial management system

MUSE- Mfumo wa uhasibu serikalini

EPICOR- Expenditure and Revenue Controller

TSA – Treasury single account.

GF- General fund .

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ABSTRACT/SUMMARY
This Report is the result of field practical training conducted by me at Shinyanga Municipal
Council in the period of 8 weeks which is equivalent to 40 days. The field practical training was
done under the department of Trade and Finance.

The Institute of finance management has put field practical training as a course due to its
importance to students; Practical training helps students to apply theories learnt in the class into
practical work.
The report explains about the background of Shinyanga Municipal Council giving details on
Location and land area, Economic activities, Administrative and organization structures.

The report explains the activities I did during my field practical training. Activities done are
being described and analyzed on how they have been carried out and their importance to the
organization, in reaching the targeted goals.

Problems that face the organization (that is technical problems) and personal problems faced are
being explained by this report with suggestions and the way some problems were solved. Also
the report comprises the recommendations on how to make field practical worth learning to all
students pursuing various degree programs.

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 CHAPTER ONE.
1.0 INTRODUCTION ORGANIZATION BACKGROUD.
Tanzania has two systems of government, the central government and the local government. The
local authorities in Tanzania are established under the local government (Municipal Authority
Act of 1982) and the local government (urban authority) amended to enshrine in its local
government authority as its permanent.

The name Shinyanga originates from a big tree which was located around Old Shinyanga
settlement that was referred to by the natives as Inyanga. The settlement around the tree was later
named after the name of the tree and became Inyanga settlement. The non-natives (aliens) found
it difficult to pronounce Inyanga and instead used to call the place as Shinyanga. The name
became common and as a result the settlement was hence named it Shinyanga.

These form the present central area of the Municipality which occupies an almost circular
development area of approximately 31 square kilometers with a radius of 5.5 kilometers from the
central point. Also. The establishment of administrative functions to the area around the newly
established railway station marked formal transfer of administrative functions from Old
Shinyanga to the present Municipality locality. Since then Shinyanga Municipality developed
and grew to become the major service center in the region.

After the establishment of Shinyanga Municipal Council, it continued to maintain the same
administrative boundaries and units established in 1980 when was accredited with Town council

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status. The Council is made up of 3 Divisions encompassing a total of 13 and later expanded to
17 Wards. The Council has 17 Villages, 55 Mitaa and 84 Sub-villages (Vitongoji)

Table 1: Administrative units of Shinyanga Municipal Council.

1.1 OBJECTIVES OF THE FIELD ATTACHMENT

Definition of field attachment

In the context of the guidelines, field attachment is field based on practical / industrial training
experience that prepares trainees for the tasks they are expected to perform on completion of
their training. Besides, field attachment means any approved field based on practical work
carried out by students for the purpose of preparing trainees for the tasks they are expected to
perform in completion on their training.

The main objectives of the field attachment report are to fulfill the academic requirement for the
award of ordinary diploma in Taxation awarded in Institute of finance management to assess

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the different process taking place in Taxation and to know the challenges of that subjects in
SHINYANGA MUNICIPAL COUNCIL Organization. The objectives of the study are as follow.

To understand how the theory knowledge and skills are practically applicable in SHINYANGA
MUNICIPAL COUNCIL Organization in accounting section

To match theory and practical which I have learned in class and in the field.

The field attachment is the part of studies in particular to enables students to evaluate their selves
about their working performance based on professional matters.

It enhances and sustain students to get enough experience on how to conduct a work to be
effectives and efficient to their responsibility, term of employment and ethic.

To enhance and strengthen linkages between IFM and various stakeholders.

To enables students, get hands -on /real life experience they are expected to work in when they
graduate.

To increase the knowledge and skills by perform the work practical after to get theory,
knowledge and skills from

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 SHINYANGA MUNICIPAL COUNCIL ORGANIZATION STRUCTURE’

Source: Municipal planning officer.

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1.2 TYPE OF BUSINESS ORGANIZATION:
Shinyanga Municipal Council is a government Institute subjected to the services provision under
the ministry of regional administration and local government. Shinyanga administration center is
located in town, Shinyanga Municipal council was bordered to the old Shinyanga and Mwanza to
the North West, Mwadui at east, Kahama municipal at east and Tabora in the south west.
Shinyanga Municipal Council have a wide ranges of responsibility for the provision of essential
services and good governance for the citizen of locality.

In order to carry out those responsibilities they have collect public revenues/fund through
different sources. As like taxes, service levy, licenses, fees and charges, fines and penalty, as
well as receive grant from central government. Sound financial management is crucial if local
authorities are to convince the public that such fund has been properly accounted for have been
spent for the purpose for which they are intended, and have achieved the maximum benefits
possible.

Local government authorities are existing for the purpose of consolidating and giving more
power to the people. The local government authorities shall be entitled and competent to
participate and involve the people in the planning and implementation of development program
within their respectively areas of authority and generally throughout the country.

Shinyanga Municipal Council is now among of the growing town are declared and publicity
know. It’s a recent development which are also fascinating are the result of doing business which
going on quite some time now. Shinyanga Municipal Council which is a part of Shinyanga is
enjoying the employment opportunity from Different industry through Jambo Group Company,
Tanzania Cigarette Company {TCC} ad jambo oil company ltd.

1.3 MAJOR PRODUCT /SERVICE OFFERED BY SHINYANGA MUNICIPAL

COUNCIL
Shinyanga Municipal Council is liable to provide all relevant service to the people /community
so as to promote the economic development within the Municipal Council and country in
general. The following are the among of the service or product offered by Shinyanga Municipal
Council.

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1.3.0 Education services:

Shinyanga Municipal Council is the organ which is responsible to ensure that education is
provided in high quality and quantity within Shinyanga region. Shinyanga Municipal Council is
to ensure that the provision of education service by enforcing different by laws and principles
imposed by the ministry of education and vocational training.

1.3.1 Health services:

In order to promote economic development health is the most important things. Hence by
knowing this Shinyanga Municipal council supervise and ensure provision of quality health
services to the community in order to ensure good health which might be a result on economic
development.

1.3.2 Water service

Water is an important component in human life therefore Shinyanga Municipal council is liable
to provide the safe and clean water. To the community within all place in Shinyanga the
provision of this service aim to provide safe and clean water for human and livestock
consumption. so Shinyanga Municipal council have a plan and strategies of ensuring that all
place within their locality they get enough and safe water for their day to day consumption.

1.3.3 Transport and communication services:

Shinyanga Municipal council construct, strengthen and ensure that all roads are accessible
throughout the year so as to ensure the free movement of goods and service from one place to
another in order to ensure communication system like roads are enough and accessible
throughout the year for all season.

1.3.4 Governance:

To ensure the successful of all Municipal and towns plans and good governance is very
important things. Hence the town or Municipal is directed and it’s subordinated on ensuring and
providing such services in order to promote the economic and developments.

1.3.5 Trade service

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Shinyanga Municipal council they provide conducive environment for trade. Shinyanga now
they already construct a new modern market which enables people to conduct their business and
trough the market council they collect different revenues from that market which is among of
own source of Shinyanga Municipal council. In that market people may conduct different
activities like buying and selling of item likes vegetable fruits etc.

1.4 ACTIVITIES PERFORMD BY SHINYANGA MUNICIPAL COUNCIL:

Shinyanga municipal council is a non – trading organization. Its main duty or activity is to
provide services to the citizen or people living within Shinyanga . It has been learned that the
establishment of either council cannot be deal in isolation, because the objectives of local
government authorities all over Tanzania are the same being stipulated by section 145 and 146 of
the local government and regional authorities {town authorities} Act No 8 of 1982 R.E 2000
These are as follows

To maintain and facilitate the maintenance of peace, order, and good governance within its area
of jurisdiction.

To promote social welfare and economic well-being of all people within its area of jurisdiction n.

Mainstreaming National policy and plans for rural and urban development, to ensure effective
and equitable delivery of qualitative and quantitative services to the people within the Council’s
areas of jurisdiction.

To ensure conducive environment for providing education service in shinyanga municipal

council.

To supervise and ensure provision of quality health service to the community.

To promote and ensure good governance.

To construct, strengthen and ensure that all roads are accessible throughout the year.

To promote community participation in establishing and ensuring sustainable cooperatives in a

competitive environment.

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To make by laws applicable throughout its area of jurisdiction and to consider and approve by
laws made by village council within its area of jurisdiction.

1.5 NUMBERS OF EMPLOYEES AT SHINYANGA MUNICIPAL COUNCIL

The shinyanga municipal council have a good number of employees which is 2194 then
employees are divided in different department which is shown in the table below.

S/N DEPARTMENTS NO
EMPLOYEE

01 Administration and human resources management 99

02 Internal audit unit 2

03 Procurement management unit 4

04 Information communication technology unit 4

05 Legal unit 2

06 Health 410

07 Finance and trade 10

08 Water services 7

09 Work and fire rescue 6

10 Primary schools 900

11 Secondary schools 610

12 Land and natural resources 3

13 Agriculture ,Irrigation and cooperatives 45

14 Livestock and fisheries 36

15 Community development social welfare and youth 4

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 16 Sanitation and environment 2

17 Election unit 2

18 Planning statistics and monitoring 4

TOTAL 2150

Source: Human resources office.

1.6 CUSTOMERS
Customers at Shinyanga Municipal Council {SMC} are all resident and nonresident from
different place even outside the country. Whose come for living and for investment purpose
within Shinyanga Municipal council. And its provides services to their customers according to its
mission and vision. The great mission of shinyanga municipal council is to be highly efficient
and effectives in social and economic services is delivery to the peoples and its mission
statement to provide quality social and economic services to the community through involvement
of audit stakeholders and prudent use council resources and appropriately environmental
management.

CHAPTER TWO

2.0 WORK DONE AND LESSONS LEARNT.

This chapter show and explain about work done during my field practical and lessons learnt during the
field practical and explanations of work done.

2.1.1 Arrangements of voucher. During my field practical Im arrange voucher according to date
signature,and according to account example there is account of TSA Account and GF Account. So during
Arrangement should look on the account every voucher should be in their

2.1.2 Conducting are survey of service levy. During field practical Im conduct this survey inorder to
know if people pay service levy and this service is paid according to the year of income of the
government which started from 1 july up to 30 june. And service levy is charged imposed by local
government Authorities (LGAs) on corporate entities or persons conducting businesses. In corporate this
service levy charged in the rate of 0.3 of their Turnover.

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2.1.3 preparation of payment voucher. During field Im prepare voucher for Payment. Is the way to
record payment made to suppliers and maintain a history of payment that your business has made also
is the documents for accounting record This voucher is for payment debit entry for items purchased to
debit expenses.

2.1.4 How TSA (Treasury single account). TSA is the system used by the government is an Assential
tool for consolidating and managing government Cash resources thus minimizing borrowing costs. TSA
are the system which contains all accounts this can reduce risk of errors in reconciliation processes.

2.1.5. TO FILL FUND TRANSFER REQUEST. This are the system used to transfer money from one account
to another account .Im fill this fund by considering account name, account number, beneficiary branch,
payment details, beneficiary bank, beneficiary name and amount required to transfer.

2.1.6. To prepare memorandum cash book report. During my field Im prepare this memorandum cash
book report to know the balance.This are the system of payment have date the end date,bank account,
and account categories and have debit and credit and accumulated balance.

2.1.7. To Examine voucher and Approval it.

This is a document used to supplement voucher for the purpose of supporting approval and it is
used also for control purpose. It has all items that are in payment voucher and extra features for
control purpose for example are check number on arithmetical accuracy verification people who
are responsible for authorization or approval are the head of department. The preparation of
approval sheet is a daily activity because each day payment voucher is prepared to authorize
various payment therefore approval sheet is a day to day activity.

2.1.8. To prepare vendor. This are some documents which filled by debit people who debit the
municipal. During field there some people debit municipal and municipal make the contract to
pay them example of debit municipal find area which can spend something there example stend,
and market they make contract with that people to pay them .So vendor are the documents filled
for debits.

2.1.9 Conducting are survey of business license according to the nature of the business.
During survey we are looking the business license according to the activity because there some
people they have Business licenses which is not for business which they have

2.2 Conducting survey of collect rent houses tax invoice. Im conduct this survey to collect
house rent tax of those houses which are building by municipal council which gives the
municipal source of income .

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2.2.1 Conducting are survey of restaurant license. This are license which should have when
you conduct the business of selling food and when you want to offer a menu of spirit based
drink as well as beer and wine you can apply for restaurant liquor license Iam doing this survey
for all restaurant around the municipal council.

2.2.2 Conducting are survey of looking liquor licenses. During my field practical Im doing
this survey to know people who sell that liquor have license of that business. Because is the
license used by those people who engaged in this business this is governmentally issued permit
to sell manufacture, store or otherwise use alcoholic beverages. Any person who want to sell
should have the license.

2.2.3 To provide education about service levy. During field Im provide education of service
levy because there some people they do no what is service levy I educate them about this service
levy and the payment of it according to the year of income of the government.And how used for
development of council.

2.2.4 Adding withholding tax to some payment done by the organization. This is charged
according to the percentage .There is the percentage of goods and companies and others and it
charged according to the goods or services. Iam charged this withholding example in goods is 5
percentage.

2.2.5. Preparation of payment voucher

During my practical training I was trained on how to prepare payment vouchers in the system.
the system available in the financial year of first July 2022/2023 is MUSE and after preparation
of payment voucher also I learnt on the important features of payment voucher as like official
signatory, purpose of payment, document number etc.

2.2.6 To make payment on the system.

During my field work I was trained on how to make payment for customers or suppliers through
the system. And I work on the system known as {FFARS} which means that facility financial
accounting report system. And these systems it was mostly operate on schools and all health
centers and I was trained these systems because I was assigned to assist accountant at chamaguha

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health center and I work on payment and receipt on different source like {CHF} Community
health fund and {MSD} medical store department.

2..2.7 Arrangement of payment of voucher. I am making voucher well organized by

considering account name, date of voucher signed by accountant and that voucher should have
stamp of paid and stamp of examine. should have two stamps.

2.2.8 Conducting are survey of looking business license which is expired. During my field
Iam doing this part of looking the business license which is expired and to allow people to go for
renewal other licenses. Because there some people wait to follow and tell him to go for renewal
licenses this cause many people filed to be with licenses in good Arrangement.

2.2.9 posting of different transaction into general ledgers.

During my practical training I was assigned to posting and balance off different transaction into
general ledgers. Here I was passed a lot of transactions which I would got experience that are not
different on that already passed during the class session. But transaction is huge in numbers
which may result to keep me busy for almost three days for finished that duty.

2.3. Lessons learned in field practical Training.

During my field practical there some thing which learned and that
thing is the following .
2.3.1. Lessons learned on Arrangement of voucher.

I learn how the voucher are being arraged according to the number of that voucher,and account s of
that voucher there is account for TSA, and GF Iam arrange voucher according to their accounts. And
every voucher should be have signature and date of that payment

2.3.2 Lessons learned on Conducting are survey of service levy.

In this survey I learn that service levy is the source of local government and the Aim of this service levy
is to develop the economy of the local government. And this service levy paid by any person who
conduct are business and amount of this service levy differ according to the nature of business.

2.3.3 Lessons learned on preparation of payment voucher.

I learn that payment voucher is the book of payment. payment voucher is used to authorize account
payable to make payment for purchases of goods and services which are excluded from general

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purchasing requirements. And This voucher required to be checked by the auditor.and also is the
voucher of expenditure of a company to be accounted for.

2.3.4 Lessons learned on TSA (Treasury single account).

I learn that TSA are the system which contains all account.and used to reduce risk of error in
reconciliation processes and control government cash balance and Transparency and
accountability in government expenditure.

2.3.5 Lessons learned on filling fund transfer reques

I learn that every money want to transfer from one account to another must be fill this document
example municipal there some money which are used to transfer from one account to another or
from bank to the another bank they fill this document.And this transfer request should fill all
requirement which are needed.

2.3.6 Lessons learned on prepare memorandum cash book report.

I learn that in this preparation of memorandum cash book report.Are the cash book used to show
the income and expenditure of the municipal council it gives to know the amount which go out
and which are remain.Used to show the balance during the year.

2.3.7. Lessons learned on examine and approval it.

During my field Im learn that after prepare are voucher stage follow is to examine mean that
to issue if voucher is clear and after that come to Approval voucher into the system to be
printed. This made to the system only.

2.3.8 Lessons learned on preparation of vendor.

I learn that vendor are some documents which filled buy those people who credit the municipal
example areas which municipal make are contract by the people to give the area there some
payment which municipal allowed to pay those people before pay that people should fill the
vendor in order to allow for payment and municipal know them with their details.

2.3.9 Lessons learned on Conducting are survey of business license according to the
nature of business

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I Conducting this survey to know every person who have business license is for that business or
not because there some people they have business license for another business in order to avoid
expense of payment. If I found person in that situation action take place direct to force that
people to go and take the another license

2.3.3. Lessons learned on Conducting are survey of collect house rents tax invoice.

I learn that rent house tax invoice are the source of revenue of local government because the
municipal council has been invest of that rent so they get revenue from those rent which are
building. It increase source of revenue of municipal council and are the among of source of
income in local government.

2.3.3.1 Lessons learned on Conducting are survey of looking restaurant license.

I learn that every business must have there license according to the nature of business.This keep
the person to be safe with their business

2.3.3.2 Lessons learned on Conducting are survey of looking liquor license.

I learn that there some other business they need the permit to conduct example this business of
selling liquor thy need more permit because it reducing your risk of developing and dying of
heart disease. And through business license it avoid people to sell illegal liquor.

2.3.3.3 Lessons learned on provide education about service levy

I learn that according to may survey there some other people they do no the issue of service levy.
Im provide this education in order to educate those people who do no and to avoid conflict
between citizens and leader when they charge them. And this service levy it charged according to
the year of income of the government which started from 1 july up to 30 june.

2.3.3.4 Lessons learned on Additional pf withholding tax to some payment made by

organization.

I learn that withholding tax it charged according to the different things example withholding tax
of service is 5 percentage and withholding tax of goods is 2 percentage. This charged according
to the things.

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2.3.3.5 Lessons learned on preparation of payments voucher.

I learn that every voucher should be prepared before make the payment and should be checked in
the system before printed and used.

2.3.3.6. Lessons learned on making payments to the system.

I learn that this payment into the system made. I make this payment to the community medical
health and medical store department. And know that there another payment they not need cash
their payment is direct to the system according to their accounts.

2.3.3.7 Lessons learned on Arrangement of payment voucher.

I learn that during Arrangement of voucher there some thing which used to consider in
Arrangement date of payment of that voucher, signed ,stamp of paid and stamp of examine, and
account of that voucher.

2.3.3.8 Lessons learned on Conducting are survey of looking business licenses which has
been expired.

During this survey I learn that survey is important because they gives more details about the
income which collected during each month and it gives the leader to know how can use the way
of payment of those people who delay to pay.

2.3.3.9 Lessons learned on.

2.5 PROBLEMS FACED /EXPERIENCED IN EXECUTING TASKS

I cannot say that during my practical training. I faced any great problems in executing the tasks
assigned to do. The department of accounting unit is well computerized, organized and equipped.
The staff were well cooperated and they work in teams. Therefore, it was blessing to me in
acquiring my practical training knowledge at shinyanga municipal council.

As we know no one is perfect hence in my practical training there were some minor problems
faced even though they didn’t affect much my practical training at shinyanga municipal council.
The following are the problems faced in executing tasks.

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1} Office facilities were a problem in undertaking the duties assigned. Computers were not
enough to accommodate all of the students attending practical training had to remains idle for
sometimes when the duties assigned require the use of computer and all the computer are used
for other duties.

2} On other occasions I was even missed a chair to sit on which forced me to stay idle while
waiting for a chair.

3} Sometimes duties were very challenging time and energy consuming like receiving different
materials from different suppliers, These duties creativity analytical and critical thinking in
performance.

4} sometimes we had the problems of network which ensure us to stay idle until the network is
good for doing the work.

5} Sometimes all duties become stagnant when the regional council comes to our municipal
hence lead to delay in the accomplishment of some duties like preparation of payment voucher.

2.6 HOW PROBLEMS WAS HANDLED /SOLUTION TO THE PROBLEMS

1} The problem of inadequate office facilities can be solved by office to having a fixed number
of students for practical training because by only increasing the number of chairs and computers
cannot solve that problem

2} Sometimes I decide to go with my personal computer to complete some work whenever the
office computer is busy.

3} To solve the problems associated with lack of computer skills. I did undertaking a helpful
measure. I was very inquisitive and eager to learn from my fellow students and other staff
members. Whenever time allowed I was used it to learn something new about computer
applications.

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CHAPTER THREE.
3.0 CONCLUSION AND RECOMMENDATIONS
It was my great pleasure to get a chance to carry out my practical training at shinyanga municipal
council. I was learned and performed different duties associated with Taxation and accounting
Furthermore, this training gave me sound comprehensive on may future career in the case of
Taxation also accounting knowledge. Moreover, I think this is a good system for the students in
each college to practice as it expands student knowledge theoretically and practically.

3.1 CONCLUSION
Generally practical training joins and completes the bond between theory and real situation on
what happening in the working place. The enhancement of practical training will lead to produce
the best students and the best employees ever just because during practical training a student
experience different things like gets hands-on experience real life situation they are expected in
work when they are graduated , a student get opportunity to apply the principles and techniques
theoretically learnt into real -life problems solving situation ,furthermore the academic staff get
a chance to interacting with the stake holders and potential employee to appreciate field
situation . That will generate information to curricula review and improvement and then a
student will increase the understanding of work ethic, employment demands, responsibilities and
opportunities.

In regards to these benefits obtained through practical training, the program should be reviewed
from time to time so that it fits the demands of currents business environment lastly,

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recommendation provided by the students should be taken into consideration with the view of
improving the program.

3.2 RECOMMENDATIONS
After the successful of eight weeks of practical training at shinyanga municipal council. Where I
managed to narrow the gap between academic theories and practical work, here are my
suggestions.

3.2.1 TO THE MANAGEMENT OF INSTITUTE OF ACCOUNTANCY ARUSHA

The field work training as one of curriculum program for NTA level five students at the Institute
of Accountancy Arusha is so good to be emphasized. This is due to fact that it enables students
to acquire practical training on what they have learnt theoretically during their classroom or
lectures.

However, this program needs some changes on the following grounds. The duration of eight
weeks offered by the institute as only time for field work activities is not sufficient to acquire a
good package of knowledge. Therefore, it could be better to check the possibilities of extending
time of field work training to be at least three months

The contents of computer course for diploma student seem to be not relevant in relation to what
is being practiced in the market. More of the tasks in organization requires competent skills and
knowledge relating to MS office as well as accounting package like International financial
management systems {IFMS} EPICOR and Facility financial accounting reporting system
[FFARS} version 9.05 for government entities. It is my advice to the Institute of Accountancy
Arusha to add that computer software in computer application subject and it shall be in practical
way.

Not only that the right time for students to practice and compare theory and practice in field
attachment is when a student finishes second year of study. At this period at least student will
have enough theory in accounting which is almost required in the field. Otherwise a student ends
up with practicing on writing payment vouchers and recording transaction.

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3.2.2 TO SHINYANGA MUNICIPAL COUNCIL MANAGEMENT
Higher learning student are required to perform a practical training to different company,
organization, institution. By doing this practical training student relate theories learnt in class
with what is happening in the market. It is the duty of these company, organization or institution
help the students to attain the intended objectives.

Sometimes it happens a student attend at the working place and stay for some days without being
assigned any duty to perform. This happens as the organization did not make plan and being
ready to supervise student and assign them different duties according to their faculty.

In addition to this, most of on-site supervises treat students as strangers that they did not allow
students to access some documents or enters some office which seem to be confidential in nature
at the same time which carries almost important activities that a student’s require to practice.
Documents like cheque are mostly prohibited to be touched by the students hence writing of
cheque is only taught theoretically.

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 REFERENCES
www.shinyangamc.go.tz
URT (2017). District profile, Shinyanga District Council

URT (2012) Population and Housing Census

URT (1982), Local Government Act, Tanzania

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APPENDICES.
 Pictures.
 Arrival note.
 Log books.
 On-site supervisor assessment form.
 Certificate of successful completion of the practical training.
 Letter heads and checklist.

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