THE INSTITUTE OF FINANCE MANAGEMENT

FACULTY OF COMPUTING, INFORMATION SYSTEMS AND MATHEMATICS

(FCIM)
DEPARTMENT OF INFORMATION TECHNOLOGY
BACHELOR OF INFORMATION TECHNOLOGY 1, MAIN STREAM
FIELD REPORT FOR
TANZANIA PORT AUTHORITY
(TPA)
NAME OF ORGANIZATION:

TANZANIA PORT AUTHORITY(TPA)

STUDENTS NAME:

NYAHEGO MOHAMMED Z,

REG.NUMBER:

IMC/BIT/15/79122

TPA SUPERVISOR:

ENG.S MDOE

INTERNAL SUPERVISOR:

MR. D MAKOTA

DURATION: EIGTH WEEKS

(27 JULY 2016-22 SEPT 2016)

TABLE OF CONTENTS
INTRODUCTION
........................................................................................................................................iv
EXECUTIVE SUMMARY.................................................................................................v
ACKNOWLEDGEMENTS...............................................................................................vi
DECLARATION................................................................................................................ii
CHAPTER ONE...............................................................................................................2
1:0 INTRODUCTION.......................................................................................................2
1.1 OVERVIEW OF FIELD ATTACHMENT.....................................................................2
1.2 HISTORICAL BACKGROUND OF THE ORGANIZATION.......................................2
1.3 GEOGRAPHICAL LOCATION OF HAI DISTRICT....................................................2
1.4 ORGANIZATION OBJECTIVES................................................................................2
1.5 THE STRATEGIC PLAN..........................................................................................2
1.6. FUNCTIONS OF THE ORGANIZATION..................................................................2
1:7 VISION AND MISSION OF THE ORGANIZATION...................................................2
1.7.1 MISSION OF THE DISTRICT................................................................................2
1.8THE ORGANIZATION STRUCTURE OF HAI DISTRICT COUNCIL........................2
Source: Hai District Profile 2010.................................................................................2
1.8.1 FULL COUNCIL......................................................................................................2
1:8:2 NARRATIONS ON FINANCE AND TRADE DEPARTMENT..............................2
1:8:4 DISTRICT TREASURERS..................................................................................2
1.8.3. REVENUE SECTION........................................................................................2
1.8.4. EXPENDITURE SECTION................................................................................2
1.8.5. SALARIES SECTION........................................................................................2
1:8:6 TRADE OFFICE SECTION................................................................................2
1.8.7: FINAL ACCOUNTS SECTION...........................................................................2

1.9. THE REAL SITUATION OF HAI DISTRICT COUNCIL............................................2

1.9.1. CHALLENGES...................................................................................................2
1.9.2 WAY FORWARD.................................................................................................2
CHAPTER TWO..............................................................................................................2
2.0 INTRODUCTION.....................................................................................................2
2.1 DESCRIPTION OF WORKDONE AND LESSON LEARNT FROM THE
ORGANISATION.............................................................................................................2
CHAPTER THREE..........................................................................................................2
3.0. ANALYSIS................................................................................................................2
3.1.1 SKILLS LEARNED..............................................................................................2
3.1.2 experiences........................................................................................................2
3.1.3 CHALLENGES AND SKILLS LACKING.............................................................2
CHAPTER FOUR...........................................................................................................2
RECOMENDATION AND CONCLUSION.......................................................................2
5.0 INTRODUCTION.......................................................................................................2
5.1 CONCLUSION...........................................................................................................2
5.2. RECOMMENDATION:..............................................................................................2
5.3 RECOMMENDATION TO CRDB BANK AT BARIADI BRANCH..............................2
5.5 RECOMMENDATION TO IFM..................................................................................2
REFERENCES................................................................................................................2

LIST OF ABREVIATION

IFM

Institute of finance management

DC

District Council

SACCOs

Savings and Credit Cooperative Organization

DED

District Executive office

FA

Field Attachment

NMBNational Microfinance Bank

LAPFLocal Authorities PensionsFund

PSPFPublic Service Pension Fund

NSSF

National social security fund

EXECUTIVE SUMMARY

This field work report is the outcome of the field attachment (FA) that was conducted
at Hai District council for about 8 weeks. The objective of the field attachment is to
increase students skills on the practical processes of planning by linking knowledge to
action or theory to practice so that one appreciates the activities and processes
involved in finance management While in the field attachment, the author has really
managed to acquire knowledge of different development processes taking place in the
real world working places.
This field work report is basically divided into four main chapters.
Chapter one of the reports mainly consists of the introduction part, brief overview of
the field attachment area and background information of the organization in which the
field work was conducted, organization structure, vision and mission
Chapter two consists of work done and lesson learnt from the task.
Chapter three consists of analysis which encompass of relationship between the
theory learnt from the class and practical, challenges and proposed solution to
overcome such problems it is in these two chapters of the report where the author has
written his convictions.
Chapter four consists of recommendation and conclusion.

ACKNOWLEDGEMENTS

First of all I appreciate the assistance given by a number of people from Hai District
Council in making this field report a success and useful as part of Environmental
studies at institute of finance management.
The following personalities are my gratitude commitment to the task. District Executive
director DED Mr.Yohana Simtoo who allowed me to undertake field activities at Hai
District Council, Juma Masatu the District Treasure who allocated me to department I
worked for Saturmind Mlay and Velda Kimaroas my supervisor through out of my
stay at field station, Both managed to give their support by providing all necessary
information and for their kindness for the whole period of my field attachment.
I should like to thank my both parents my Dad and Mother .My brothers for their
advice and support, also my regards should go to my lovely Friends Lexer, Kilawe
and Hansfor their support.
It is difficult to mention all who in one way or the other have helped me in completing
my field work and this report I appreciate the support of all them. My God bless all of
them

DECLARATION
STUDENT DECLARATION
I hereby GEORGE DANIEL,I declare that this is my own field report, it is not a copy of
any other source materials. It has only been prepared under recommended
procedures as per Institute of Finance Management (Faculty of Computing,
Information Systems and Mathematics) pertaining Practical training requirements. For
any other future usage of this Report, there should be a Consultancy and Guidance of
the IFM, Faculty of Computing, Information Systems and Mathematics.
Students signature,

Full name

Date
.

CHAPTER ONE
1:0 INTRODUCTION
This FA report is part of the continuous assessment of the award of bachelor
degree of Banking and Finance at the institute of financial management in dare s
salaam Tanzania. FA conducted at Hai district council in the unit of finance department
and monitoring from 9th August to 30th September 2016. The aim of conducting FA is to
gain practical experience by linking theories leant in class sessions with practices of
financial matters in real work experience. This report consists of four chapters, chapter
one is for an introduction part which consists of, background information to
organization, vision, mission and objective of the council and chapter two consists of
work done and lesson learnt, chapter three consist ofanalysis and chapter four deal
with conclusion and recommendation
1.1 OVERVIEW OF FIELD ATTACHMENT
Field attachment( FA) which is always done for every academic year basically
for first and second Years students unlikely third years students where research is to
be conducted. It must be done by students to fulfill and qualify according to the rules
and regulation of The Institute of finance management. In order students to gain
experience and skills from the work place they are attached. Also it helps a student to
practice theoretical knowledge gained from the class.
8

The field work attachment for the year 2016/2017 started on from 9 August 2016.
1.2 HISTORICAL BACKGROUND OF THE ORGANIZATION
Hai district is among government Authorities under Prime ministers office and
governed by the ministry of Regional Administration and local government Authorities.
Hai district council was established with accordance of local government district
authority Act no 7 of 1982
1.3 GEOGRAPHICAL LOCATION OF HAI DISTRICT
Hai district is among the Kilimanjaro region districts, it is between Arusha and Moshi
municipal; It easier to reach there by bus from Dar es salaam to Arusha or by aero
plane using Kilimanjaro International Airport (KIA) which is found in Hai district. The
District is along the main road from Dar es Salaam to Arusha. Its boundaries are Moshi
District to the east, Arumeru to the west Siha District to the northwest and Sumanjiro to
the South.The equator and longitude of 30 degree 50 minutes and 3 degree 29
minutes, south of equator and longitude 30 degree 30 minutes and 37 degree 10
minutes east of Greenwich.Hai District has fourteen wards with average population of
300,000 people. Most of its citizens are peasants and few of them are farmers. The
land is fertile growing banana, coffee, and vegetables for local citizens and Investors
are growing coffee, flower and vegetables. There is a small group of pastoralist in
Masama Rundugai and few businessmen in Hai town and business centers other
wards. Also there are employees in government institutes and private sectors.
1.4 ORGANIZATION OBJECTIVES
Hai District council has the following objectives
To improve social welfare and gender equality
The council is enable citizen to identify problems facing, exploit the
available opportunities for personal and community development by giving training
workshops
To enhance good governance
District council DC ensure good governance in the local government for
broad based and beneficiary owned participatory approach framework developed and
fostered, participatory planning process and implementation of development
programs. And ensure road network of high quality, standard, developed, maintained,
and improved budgeting for road programs.
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To improve management of natural resources and environment

District Council ensure management and enough utilization of resources to the
community, land resource managed to facilitate productivity and intensification
To protect special groups
The vulnerable and special groups like disabled, orphan, women and the retired
elders are empowered to cope with, and protected from ,shocks caused by disaster
To improve management of natural resources and environment
Council ensure management and enough utilization of resources to the community,
land resource managed to facilitate productivity and intensification.
To ensure sustainable development in the community
A reliable, secured, affordable and accessible social and economic service that meets
the demands of a growing and their rising expectations is established.
To improves provision of socio economic services and hence
Reduce HIV/AIDS infection. Hai District Council is the one who is responsible for the
provision of funds to the health sectors so as to provide and ensure education to the
majority people in the region

1.5 THE STRATEGIC PLAN

Hai District council has developed the following strategies for implementing the
planned activities to meet the stakeholders ambition
Below are planned strategies
Enact plans for capacity building to staff to polish their skills knowledge and
professional development to achieve efficiencies service delivery.
To educate

the community in the privation and effects infection of HIV/AIDS.

Strengthen care and support of people living with HIV/AIDS orphans and most
vulnerable children.
Collaborating with other Development partner so as to ensure proper utilization of
scarce resource and avoid duplication of development programmed.
Promote public private partnership in service delivery and other economic ventures
encouraging private sector to undertake many of the roles and responsible of the
government to achieve efficiencies service delivery.

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1.6. FUNCTIONS OF THE ORGANIZATION.

Collections of public fund,
This organization is the one to collect the fund from the different traders within the
region and through this fund the government increases National incomes and also
helps to run the different project within the region and increases the provision of social
services like electricity water, education,
To convince the public that the use of the fund have achieved the maximum
benefit through sound financial management
The organization always provides the information to their people concerning the use of
public fund so through this its creating the good relationship with the people within the
area and knows how money used for their benefit.
To protects social welfare and economic well-being of all people within its area
jurisdiction. .
This organization issue that people are free socially and economically so as to enable
them to create good relationship among themselves and move from one place to
another to conduct their trade fairly without any restrictions so as to increase their
incomes and the National income as well so due to this the living standard of the
people will be improved.
To maintain and facilitate peace order and good governance within its
community.

Organization should make sure that the

human right is observed through introducing the leaders to help their people to have
their peace and order within their area

1.6.5 It provides the employees welfare.

The council believes that its employees should find the working for the council an
inspiring and personally elevating experience and consequently accepts coresponsibility for the development of each employee to his or her full potential .Career
progress based on the individual initiative towards the fulfillment of their
responsibilities

complemented

by

the

council.

This

encompasses

individual

commitment towards innovative thinking and professional expertise resulting to

reward.

11

Provide and operates a defined contribution plan.

Employees are members of LAPF, PSPF NSSF. The council contributes 15% of basic
salary for each employee and the employees contribute 5% of the basic salary,
additionally the council operate insured (heath benefit) plan where the contributions
are paid to the National heath and Insurance fund (NHIF), both the employer and
employee contribute 3% of gross salary.
1:7

VISION AND MISSION OF THE ORGANIZATION

CRDB Bank as an entity organization, coordinates all economic and social activities,
management of public resources and provision of good services to its customers.
1.7.1 MISSION OF THE ORGANIZATION
To provide competitive and innovative financial products and services; leveraging
technology to achieve distinctive customer experience. We will create values for all
stakeholders and the society.
1.7.2 VISION OF THE ORGANIZATION
To be the leading bank which is customer need driven with competitive returns to
shareholders.

1.8

THE ORGANIZATION STRUCTURE OF HAI DISTRICT

1.8.1 FULL COUNCIL

In its operations, the council has its organization structure established for
management of government activities.From the top of the structure there is Full
council. This comprises of elected and nominated councilors, the chairperson and
vice-chairperson are elected. Councilors election is done after five years.
Full council members.

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As the supreme body with full mandate have all powers in major decisions in all
aspects of the
council. Full council meets after three months. The permanent members of the full
council are councilors themselves, the district commissioner, the district administrative
secretary and Member of Parliament in the District.
District Executive Director.
Is the permanent secretary of full council meetings. The District Executive Director is
an accounting officer of district council funds. He is accountable for the safe gate of
staffs and assets of the district council. He is the chief supervisor of the day to day
implementations of the council objectives. Below the District Executive Director are the
UNITS. These units stand independently so as to manage doing their responsibilities
without interference from any part of management. The units are: legal and security
unit, internal audit unit, procurement unit, election unit and section of bee keeping.
Other structures in the councils organization are the head of departments. There are
nine departments which run their duties under the supervision of the district Executive
Director. These are Department of Human Resources, Trade and finance, Planning
statistics and coordination, department of Health, Department of primary education,
Department of secondary education, Department of water, Department of agriculture,
irrigation and Cooperative and Department of Livestock and fishing.

1:8:2 NARRATIONS ON FINANCE AND TRADE DEPARTMENT

The Finance and Trade department has different section which is revenue,
expenditure, salaries; cash office and trade office with heads of those sections
supervised by District Treasurer the head of department.
1:8:4 DISTRICT TREASURERS
Treasurer is the chief finance officer of the local Council. His duties are to deal
with all issues related to finance and accounting.
He is a head of department of Finance and Trade.
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 Maintenance of accurate records for revenue and expenditure.

Monitoring books of accounts and ensuring accounting principles are followed
according to Local Authority Financial Memorandum.
Preparing Accounting system and supervise it.
Supervise the Council Final Financial Statementat the end year.
Approving payments.
1.8.3. REVENUE SECTION.
This is the section in department of Finance and Trade which deals with collection of
revenues. Sources of revenues are council own source collection, government grants
and baskets funds. Revenue accountant is the head of this section supervise other
accountants. The Revenue accountant reports to District Treasurer.
Main duties of Revenue Accountant is
To know all sources of council revenue
Preparing budget of council revenue.
Controller of receipts books and counterfoil register
Preparing daily income report, monthly report and quarterly report.
1.8.4. EXPENDITURE SECTION
This section is supervised by expenditure accountant who then report to District
Treasurer. The main duties;
Make payment to those council departments.
Preparing expenditure budget and supervise expenses not exceed budgeting
funds.
Ensuring statutory deduction is paid timely.
Preparing expenditure report
Preparing creditors register
Preparing implementation report for Local Authority Accounting committee.

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1.8.5. SALARIES SECTION

This section deals with payment of salaries and it is supervised by salaries accountant.
His main duties are: Prepare and pay salaries.
Ensuring data sheet is correctly filled and brings to Ministry of Human
resources.
Ensuring employees are paid timely.
Payroll reconciliation is done timely.
Preparing and pay statutory deduction.
Ensuring retired employees pay debts before paid LAPF/PSPF.
Prepare and maintain unclaimed salary register.
Payroll unit
This is a salaries division carries out payroll preparation of every month. There is
accountant who is responsible checking proper salary scales, correct names in
payrolls, correct staff in proper department and staffs paid salary are exist at work.
The payroll arrives at the council office from the Regional sub-treasure office between
of 15th to 18th of every month.
The payroll accountant does the work of sorting and forwards them to each head of
department to verify the accuracy and existence of the staff. Each head of department
check correctness of the payrolls contents especially names of staffs in his or her
department.
Other works in payroll section is the preparation of deductions remittances for income
tax, talgwu, L.A.P.F, NMB loan, House rent, and Saccos. The payment vouchers are
prepared in accordance with nature and claims. There is documents shelves; refers for
keeping the records of the staff.
1:8:6 TRADE OFFICE SECTION
This section also is under department of finance and trade which is supervised by
district trade officer. His roles is as follows
To issue trade license
To prepare and implement trade policy in the district.
Maintaining traders register within Hai district.
15

 Supervision of infant industries in the district.

Prepare and call meeting between government and private sectors.
To advice small businessmen and unofficial sectors.

1.8.7: FINAL ACCOUNTS SECTION

The section deals with preparation of final accounts. Head of this section reported to
expenditure .accountant. The main duties in this section is
Make bank reconciliation.
Write and balance receipt books every month.
Preparing cash book, voucher list, cheque list, individual and consolidated Trial
balance.
Preparing balance sheet.
Ensuring council budget is entering to Epicor System
Preparing Cash Flow
Ensuring receipts and payment voucher enter to Epicor system timely.
Ensuring revenue and expenditure report are prepared on time.
Preparing end of year council final account by Epicor system.

EPICOR
This is the division in final account section where payment vouchers are prepared .
The office is equipped with the computers programmed with epicor package which is a
centralized system. During the work is done at the office, it is directly monitored at the
center unit in TAMISEMI office at Dodoma. The staff carrying this task at all time must
be careful. The section is mostly sensitive place because it plays as the final accounts
section. The system is programmed with the account charts where Financial Report is
produced.
Epicor works with the financial transactions as well as inventory transactions. It
produces the payment vouchers, pro-forma invoices, Goods Received Note and
Invoices.
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The program is divided into three levels of interface navigation which are system,
module and program. The program contains the accounts payables for purchases
management where the invoices for the supplier are created and maintained.
Another program is accounts receivables. This is the area where payment vouchers
are written. There are other programs found at this financial management area, cash
management where cash received are posted, general operation, where other
transactions like bank fund transfer, bank fund adjustment and bank reconciliation are
recorded.
There is trained staff that carries out the bank reconciliation, which is done once a
month by reconciling the money and other financial transactions in bank statement.
The bank statement provided monthly is compared with cash book produced from the
Epicor, where Cash and bank management is created. Final Account Report is
prepared for office use and Management Financial decisions.

1.9. THE REAL SITUATION OF HAI DISTRICT COUNCIL.

The objectives of Hai district council is to increase the life standard for the people of
Hai District by provide better services in all aspects such as; healthy ,water services,
education and better infrastructure. But due to lack of enough resources, the works
projected always end up with unsatisfactory accomplishment. The following are the
challenges facing the accomplishment of the projected activities.

1.9.1. CHALLENGES
Lack of enough resources.
Because of lacks of enough funds from internal sources and the government
delay releasing funds to the council, causes the office to fail meeting some of
its objectives on time. This slows down speed of the local authorities who
depend their little funds from collection of own source revenues and from the
Government grants.
Lack of Stewardship.
Another challenge to the council is the stewardship of some of the officers who have
been entrusted by the government to carry out such stewardship functions to be
untruthful. Because of this, some of the entrusted officers, end up with consuming the

17

public money, leaving some of the projects unaccomplished, hence puts the council to
the negative attitude toward community expectations.
Change of climate.
Most of the people in Hai district are farmers. The council focuses on agricultural
facilities for small farmers like fertilizers and agricultural instruments, to enable them
cheep and economical cultivation through low pricing, under voucher method.
Because of unstable rain seasons, the crops harvest becomes not realistic, therefore,
hunger and poverty continues existing in the societies which becomes the burden to
the council. This disturbs the budget programs, and slows down the speed of
economic development.
Old technology and Working tools
The council has pour technology and few working facilities like computers which are
old and depreciated so much. Most of employees do their work manually things which
expend a lot of time and wastage of resources. For example the use counter books to
record accounting transaction instead of use computer are old technology. The office
should bring as many as possible enough working tools so that each staff at his/her
place can access his /her job modernly, accurately, faster and on time as well as to
apply practically what he/she has acquired from the classes
Unprofessional staffs.
For the office to become effectively and efficiently, it should employ people who are
competent with the jobs. Some of sensitive sections are still occupied by the old staff
employed many years back that do not possess modern working skills. This prevents
opportunities to competent staffs from the schools, with enough knowledge and skills
to fit that position. Many councils get pour certifications during audit report because of
old working style. So the office should put enough budgets for staff that do not have
suitable possession, go for studies so that they meet these requirements.
1.9.2 WAY FORWARD.
From the above overall real situation

District council management has to ensure,

the office changes with time advancement, discovering the alternative sources of
revenue ,take the old staffs to training, do staff rotations in order each staff becomes
experienced and competent with the works in different sections in the department. For
example in case of absence of one, the other fit the position and keep the office
moving with the same speed, also the council should buy enough computer to every
18

section and inducing staffs to see the resources of the community is for society
benefits.

CHAPTER TWO
2.0 INTRODUCTION
This chapter explains the work that was being carried on, during the field time in
different
department with relation sectors in the organization and the lesson learnt from such
task.

2.1 DESCRIPTION OF WORKDONE AND LESSON LEARNT FROM THE

ORGANISATION
To prepare monthly financial report.
During the preparation of mouth report that I did for land rent is that finding the
Summation of all payment done by land by checking they copy of receipts that the
customers
Where given to them and took the summation of every week of the mouth by using
Microsoft
Excel program. That helped in getting the total of June, July and also august.
Lesson learnt.
This mouth report depend much an weekly report whereby as a financial worker you
have to prepare the totals in every week in order to be easier in the end of the mouth
to get the total. Also by using Microsoft excel on finding the summation make it much
ea

19

To prepare the bills to the customers.

The preparation of the bills for the customers (any person came to council to pay for a
Certain thing that may be hotel levy, different grants, fines and so on. Where by in a
knew
System which TAMISEMI(Tamawala za mikoa na serikali za mitaa) has introduced that
the
Bills are prepared electronically, in a special system known as Local Government
Revenue
Information System(LGRIS) whereby is filled with special details that government need
for
The customer like names, phone number, the amount to pay.After then the customer
we be
Given his bill and go the bank to pay.
Lesson learnt.
That is for every payment done to the local government the bills has to be
Prepared going to the bank and deposit the amount whereby through this electronic
system
way of payment the bank is connected to district council whereby when the customer
depositthe amount it seen by council.

The preparing of the land rent receipts.

The preparation of receipts by writing on the special book of receipts of land known as
the exchequer. Whereby received the bank slips from the customers and wrote for the
them the receipts by filling the requirements according to the way the receipts itself
instruct me foreinstance, I have to fill the amount paid, the name payer, what he or she
paid and the last to sign and stamp the receipt.
Lesson learnt.
The important thing to note is that for every payment that a customer made he or she
must receive the receipt to the person since it is the sign and evidence that he has
paid for his land but not only land but even another payment the customer has to get
the receipt for that.
To conduct the physically survey

20

To conduct physical survey at different hotels in hai district, during physical survey we
reach all customers (new customers who did not visit the council office and those who
did not pay their previous installment, hence the officers ask them to pay , or to visit
the district in order to pay also to educate them on the importance of their hotel levy on
time since when the time passes the will be some fines.
Lesson learnt.
Most of the people who owns hotel fail to pay hotel levy on time the, so physically
survey is very important to remind the old and new customers to do it on time and also
the government collects is revenue on time.

To arranges receipts and confirming of village contribution books.

The receipts that I arranged were the ones which the customers have not came to take
them due different conditions that can be other customers forget them or even other
receipts were unable to be prepared in a given time so I arrange them in ascending
order in accordance
To the amount paid, also confirming of village contribution books which the district
council provides the arrangement is done in strong room.
Lesson learnt.
The arrangement of different documents in the council makes it simply for the offices
to found them,when it is needed for different purpose not only the receipts or different
contributions books but also the important documents that have to keep in good room
known as strong room.

To updatethe information of the customers.

This update was done through the physically survey to the district council were by I
and others financial officers we went to the different places of hai district in
Bomangombe stand and checked their information which we have in hand and that we
see in his places were this customers were business people who own frames in the
place. Where by because the council is the owner of the frames the supposed to pay
the rents to the council, so we checked the number of the frame, his or her name plus
also taking they phone number(which was the major issue).
Lesson learnt.

21

I learnt its important to update the information of the customers after every time
especially after 3 months since its the duration which the customers are supposed to
pay for they frames so also taking the phone number helps in contacts of the
customers and district council to be much easier.
The checking and approve of voucher.
They voucher refers to the document which can be used as proof that monetary
transaction has occurred between two parties. In business, a payment voucher can be
used for variety of purposes, sometimes taking the place of cash in a transaction,
acting as a receipt, or indicating that an invoice has approved for payment. So me
with others officers we checked if the vouchers have passed to the proper stages and
approve them for payment.
Lesson learnt.
The voucher has to be checked well if its properly written and also approved by highly
officers of the department of business and financeknown as the director of treasure
and also if the amount put in the voucher is correct and well allocated.

Transfering of monthly totally amounts to cash collection book.

I did transfer the total monthly amounts of revenue received on payments of land rents
after I have find the summation by means of Microsoft excel, that make it easier for me
to get the accuracy answer of the amounts by checking the copy of receipts provided
to the customers for the months of June, July, and August.
Lesson learnt.
I learnt it very important to transfer the amounts received per mouths on a cash
collection book in order the recorders to be kept well and tat also the auditors to
proper balance the amounts of the cash received on the books of receipts and tat on
cash collection book.
To the stamp the books receipts.
I with other financial officers we stamp the books of receipts which were village
contribution collection books were by this receipts were included land minerals tax
books of collection, healthy(for dispensary and hospitals of the council) also the

22

contributions in schools were the head of schools were involved in coming and taking
the books and forvillages leaders of the villages come to take them for distribution.
Lesson learnt.
I learnt its important for the books of receipts to be stamped with district council stamp
in order for the receipt given to the customer to look valid even for the claim about it, it
will be easy to trace it and also it may help for the council to know how the amount of
books they have delivered to customers
Helping customers who are ignorance in different financial activities
In this case the a lot customers in council who were ignorance about a lot of issue
especially paying under a new electronic system known local government revenue
information system whereby we had to educate people about paying through the
system which involved the customers to came and take the bill to the council then to
go and to deposit account. I with other officers we educated the customerson these
two major things
Firstly, we directed the customers the write account for customers to deposit the
money because they were several kinds of accounts in council where it may happen
for customers to mix for example to deposit in the central government account instead
of district council account.
Secondly, helping other customer who didnt know how to fill the banks slips by writing
for them or to educate them for those know how to read and write the right way of
doing it
Lesson learnt.
In for customers to fill happier and paying the rents, tax and other kind of tax which
has to be paid in the district council the financial offices including the accountant have
to help the customers on what they dont understand well in order for the revenue to
do not lost.

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CHAPTER THREE
3.0. ANALYSIS
3.1.1 SKILLS LEARNED
Knowledge gained at the institution theoretically; make student expectations to meet
them in the office practically. But due to scarce vacancies available to practice in the
offices students are not able to carry skills and experiences effectively.
The tendency of taking students for the field work training helps them to build up
confidences and constructive mind toward self control and proper decisions to
students plan
Skills obtained from field work, widen the students knowledge and put them to the
face of market employment.
A student can be able to prepare accounting records by collecting data, classify,
analyze and summarize then prepare a report. Also student gain knowledge on how to
use computer something which bring credibility for todays employment market.
3.1.2 experiences
Through these I learned how to work as competent accountant as I learned practically
how to perform different duties conducted under the department of Finance and Trade.
Field training brings me a confidence to work in government offices deals with different
customers. I learned how to receive official queries from general public. I learned how
to monitor public reaction/opinion towards governments. Conduction of field training
helps a student to get experience because he/she fulfills those learned in class
theoretically now practices it. Some students deal with projects which is not their
preferences. For instance, other students may- decides doing the project work which
is different from the field work. This is because through training from employees during
work students learn lots of things which prepare a student to take responsibilities for
the benefit of tomorrow nation.
3.1.3 CHALLENGES AND SKILLS LACKING
Recently computer technology had captured the world in all the spheres of
works. Hai district council not yet full sophisticated her works in this system; this
leads to delay of crucial work at the council.
o The council should full computerize all her departments in order to simplify
work. The council should do this to perform her perspective customers also
for the prosperity of the council.
Shortage of professional Accountant
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The council work should be performed at larger extent but staffs with
professional

accounting are few and most of

them are not found in their office full time. Most of staffs in accounting works are
accounts clerks, exists for a long time in employment with their old
experience which does not comply with update standards. This leads the
operations output to fall.

Much complains erupted from customers because

of that.
o The government should employ profession accountant and training the old
staffs so as to get great output.
Lastly; nonpayment to students.
Less concentration to the training students at council this make a learning
process at the

council to a little bit hard to learners

The government should at least offer a certain amount to cover meals and transport
cost to student during training because they contribute some inputs in the production.

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CHAPTER FOUR
RECOMENDATION AND CONCLUSION
5.0 INTRODUCTION
This chapter explains and put forward the approval as being suitable for the purpose
and role, also it provide an advice as the course of action as well as advice to do
certain thing either to organization where field attachment were carried on or to IFM

5.1 CONCLUSION

One of the courses of my field work different views can be drawn

and

explained, since Office of Faculty of Computing, Information Systems and

Mathematics(FCIM) is experiencing many years in the preparation of book of
account for the final year report of revenue and expenditure it faces a lot of
challenges like financial constraints ,sensitivity nature of the office , computer
software application and time management in order

workers to operate

effectively and efficiently.

For proper integration of the theory learned in class with practical work, field
training has no option. The theory learned in the class can be useless if they
are not integrated with practical work. Things like preparation of Bank
Statements and other things students may learn and gain experience through
practical training.

Field training helps students to learn the working environment, organization

culture and working behaviors.

Also field training help student to know how to record all documents and details
at the organization, since the student will learn about all debits and credits
practically according to the culture and environment of the organization.

I learnt many things during field training, that good care and accountability to
the Office of accountants as worker attract many workers in the organization.
Cooperation and respect to other staff member is very important at the working
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place since increases the efficiency of work among workers. Organization make
sure that the working environment is conducive for students to perform their
activities.

Therefore the importance of practical training should not be under estimated by

anyone as it shapes students to become professional and to have more skills
for the different organizations.

5.2. RECOMMENDATION:
The HDC is in process of involving people in fully participation planning, therefore, the
HDC need to strengthening the involvement of people in data collection, through
participatory methods of research and appraisal, improving the effectiveness of local
government structure as a channel of participation by increasing their sense of
responsibility and accountability,
5.3 RECOMMENDATION TO CRDB BANKBARIADI BRANCH
The HDC has to identify more sources of funds to generate income in order to improve
service provision example, Collection of tax from matching guys.

Increase a number and quality of staff especially in Loans and Customer

Service section.
Use of capacity building Fund to improve worker efficiency.
Also emphasis should be put to other departments to prepare reports on time
so as to simplify the work to the departmental Managers concern during the
preparation of general reports of the year to the Branch Manager for

verification.
There must be clear distinction between politicians and qualified workers within
Branch in order to avoid overlapping administrative power which brings down
enthusiasm.

5.5 RECOMMENDATION TO IFM

The IFM should extend the field duration so that they can enable the student to
spend much

time in the field place so that the student can learn and

understand more, many students tend to understand a lot when they do the
operations practically rather than theoretically, the field duration should be at
most four months.

27

The field supervisors from the institute should make sure they reach to every
place that a student is conducting field training, this is to make good follow up
and making sure that the students understand well what is being taught during
the field training and is having a good linkup between the theories taught in the
class and the field training.

28

REFERENCES
Bickerton, I. and Watkins, M., 2003, Ahold says up to 10 people to blame for fraud,
Financial Times,
London, November 27, p. 15.
Glynn, M., 2003, Vendor Rebates To Retailers Are Under The Microscope, Buffalo
News, Buffalo,
NY, June 1, p. B.9.
Knowledge@Wharton,

2004,

Royal

Aholds

Royal

Hold

Up,

http://knowledge.wharton.upenn.edu/,
March 12.
NACS 2003, Ahold Releases Results of US Foodservice Forensic Accounting
Investigation,
Log book

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