International Journal of Research in Social Sciences

The idea of involving local citizens in decision making process, budgeting and local development programmes has attracted special attention to both developed and developing countries. Following the contention that; citizens’ participation on local government budgeting is a strong means of achieving effective decentralization; the current study aims to assess the importance of participatory budgeting in a decentralized operations in Tanzanian local governments. To achieve the main objective of the study, authors employed structured questionnaires to collect primary data and key respondents were accountants, internal auditors, planning officers, procurement officers, head of departments and council directors. Also, we employed Statistical Package for Social Science (SPSS) to conduct