Impact of public sector reforms on service delivery in Tanzania

This paper is an investigation on the impact of public sector reforms on service delivery in Tanzania. The main question was to what extent the public sector reforms has contributed or inhibited service delivery. The question was considered imperative to conduct a systematic inquiry in this area. The paper was guided by three objectives and instrumental questions towards the achievement of its findings. The questions were identification of reforms that have been effected, an assessment on its impact on service delivery and finally identification of challenges that affect implementation of reforms. Review of documentary information relevant to the subject matter was made. To compliment on secondary information the author administered questionnaires to sampled respondents. Observation method was also adopted. Data was qualitatively analyzed. Also descriptive approach was used for primary data. The paper concludes that, public sector reforms in local authorities for improved service delivery in Tanzania in general have had many positive results despite a few challenges. Findings justifies that, currently the contribution of public sector reforms in local authorities has significant impact. Findings were in agreement with the literature that reforms are necessary for improved service delivery. However, the implementation came with challenges that needed to be addressed for fruition, enjoyment and cerebration on results of reforms. The areas that need a special attention include the existing legal frame work aiming at addressing corruption and other unethical conducts and training are the issues this paper recommends.


INTRODUCTION
This paper focuses on public sector reforms (PSR) and service delivery in Tanzania. The principal focus is on the impacts of public sector reforms (PSR) on service delivery (SD) in Tanzania. Through examination of public sector reforms process and implementation, the paper seeks to find out the extent to which the reforms have or have not achieved the expected results? The paper also, seeks to explain how the reforms have or not led to improvement on the public services delivery as one of the key functions of government to cater for improved social welfare of the citizens.

Problem statement
The Tanzania public sector has undergone a massive process of restructuring in the last two decades. The justification for the reforms has been to make it more responsive to the needs of the citizen by increasing the levels of accountability, promoting efficiency and effectiveness, introducing participative decision making and adopting a customer focused practices in ministries, local authorities and government departments. The administrative reforms, legal reforms, financial reform, labor reforms and the review of information systems and accountability systems. Njunwa (2005) asserts that the introduction, adoption and implementation of public sector reforms has seen a shift in focus, from the adherence of formalized procedures to an emphasis on resource allocation and goal achievement for improved service delivery to the Public and more in tune with contemporary thinking regarding public sector management globally, in Africa and Tanzania without being excluded from that line of thinking.
Despite these efforts for extensive reforms on the public sector for improved service delivery for almost two decades, the results expected are not so impressive? In other words, why these reforms are failing? What is a miss in these reforms? And, how or to what extent the reforms are contributing or not contributing towards improvement of service delivery in the country? The literature is replete with much information about and provides many examples and case studies of how to adopt and implement public sector reforms. Minimal attention however has been given to the study on the impact of public sector reforms on service delivery. Therefore it is from this fact that this paper aimed to investigate to what extent the adoption and implementation of public sector reforms in local authorities in Tanzania impacts service delivery. These are the issues that were considered imperative hence called for an in depth investigation in this area. Three main questions were considered relevant imperative to address the stated problem.
1. What are the public services reforms associated with service delivery that have been adopted and implemented in local government authorities in Tanzania? 2. What are the public views and opinions on the effectiveness, responsiveness, quality, quantity, efficiency, and timeliness of services provided by local authorities as a result of the reforms adopted and implemented in the public sector in particular local authorities in Tanzania? 3. What are the challenges facing the implementation of public sector reforms in particular local authorities in Tanzania?

General overview of public sector reforms
In most countries of the world public service organizations underwent rapid changes after Second World War. Many countries of the world are seriously implementing public service management reforms with a focus of enhancing efficiency and effectiveness of public service delivery. From the onset the reforms were focused on defense sector, economic sector, admini-Lufunyo 27 strative, political and law enforcement. Reforming public service management has been an on-going process in many countries of the developed and developing region for over two decades. International organizations with an intention to transform the old administration (The Weberian Ideal Model of Administration) which was rule bound, hierarchical, unresponsive and inefficient (Osborne and Gaebler, 1992). The emergence of these reforms were therefore a deliberate effort to transform the government in terms of its functions and organizational structure, improving human resource policies and providing institutional support for government decentralization and managing the process through which these reforms could be implemented and bring change on service delivery (Pollitt, 2003:39).
The impulse for such reforms came as a result of combination of a number of factors. These included: market determination; public dissatisfaction with service delivery; growing demand for citizen participation in decision making; and disillusion with the standard of public sector resource management (Njunwa, 2005). Other concerns like cost effectiveness, efficiency, accountability, focus on results, contestability of advice and services, better performance management and decentralization of service delivery also contributed significantly to create pressure for change and reform.

Public sector reform in context; the legacy of the New Public Management
In the last 30 years, governments all over the world have made fundamental changes to the way they are run (OECD, 2005). Public service reform has been at the heart of this process of modernization. Despite different administrative cultures, political circumstances and priorities, the level of convergence is striking (Karmarck, 2003). This convergence reflects the prevalence of a shared governing philosophy that has underpinned many of the recent reforms: the new public management (NPM). Hood (2003) argues that NPM has been a dominant force shaping market based reform agenda in many countries of the world. He adds that the first reforms were carried out by the OECD countries and the reforms acquired different labels in different countries. Under John Major they were called as citizen charter (OECD, 2005). In US the reforms were tagged as National Performance Review (Gore, 1994). Other titles include; Public Sector Reforms by the Common Wealth Secretariat, the World Bank refers them as Civil Service Reforms. All these labels and whatever rubric they have they all embrace the New Public Management.
According to Doherty and Horne (2002), argues that the period from 1980 to 2000 saw changes in patterns of ownership and in the forms of organizational structure and systems in most of the public service of the developed world and the developing ones. It is obvious that every citizen and stake holders in the public sector where public sector reforms took place in one way or the other and at different levels has been deeply implicated by changes in public social service delivery, well being and economic development.
The New Public Management (NPM), which gained popularity in the 1990s, advocates the redefinition of the size, scope and role of the state in society and its relationship with the market alongside reforms for improving competence of public bureaucracy (Pollitt, 2003). It is largely supportive of effective and efficiency public service delivery. Therefore, it has become a major element of governmental attempts to reshape and improve the performance of public institutions in terms of public service delivery for sustained economies.
The NPM model defined itself against 20th-century government, and against the classic 'Weberian' hierarchical bureaucracies, which it considered to be fundamentally flawed. It advanced a particular diagnosis of what was wrong with civil services, and a series of panaceas that have since been incorporated albeit to varying degrees -in many OECD countries. Hughes (1998) argues that NPM represents a paradigm change in thinking and practice of public, administration. The major factors that led to this change includes emergence of right winged politicians in Western Countries who saw the state as a point of the problem (because of its huge size and methods), economic and fiscal crises of the welfare state, economic theories such as public choice, agency and new institutional economics that both provide explanation for poorly performing public service and offered alternatives and other factors such as stages in the private sector corporation, ICT technology and many others. This is not the place to evaluate the pros and cons of the NPM -that debate has been the subject of several books and reviews (Hood, 1991;Aucoin, 1995;Pollit and Bouckaert, 2004). However, for our purposes, it is important to understand the impact of the NPM, if only to set the scene and to gauge the future trajectories of civil service reform. Below is a brief summary key features of the NPM reform movement, and give an overview of some of the more significant problems it has left civil services. The NPM mounted a strong critique of government and the public sector, arguing that: -Civil services were bloated, rigid, hierarchical and overcentralized -Monopoly status ensured that the public sector was unresponsive and inefficient -Government was driven by the interests of producers, not users -There was an absence of a performance culture -Civil servants were unaccountable and over-privileged.
-Over expansion of public service structures. -Pervasive political interference and patronage influence; -State controlled economy, -Over staffing and lowly paid bureaucracy -Corrupt, red taped, nepotism and non responsive bureaucracy -Non-compliance to financial and administrative regulations -Violation of human rights and dignity -Lack of participation in planning and decision making Holding that the ideal government is 'flat, flexible, specialized and decentralized', the NPM model advocated a series of reforms that were designed to remake the public sector in the image of the private sector (Pollitt and Bouckaert, 2004). In short, the NPM tried to introduce a 'bottom-line' mentality into the way government operated. Efficiency became the main goal, as private sector techniques were fastened on to the machine of government. Robert (2002), in his article in the book of New Public Management argued that language of private management has proven to be inappropriate to most dimensions of public service, where the provision of service is not and cannot be disciplined by market forces, whether real or quas, where public organizations do not and cannot have full authorship of the policies they implement, and where their financial resources are authorized by parliamentary appropriations and not provided by private patronage.
Lane (1994) argued that the public sector reform was a drive initiated during the 1980s in the advanced capitalist democracies as a response to the public sector expansion process that had been such a dominant feature of the OECD countries after the Second World War. In the early 1980s there was realization that the public sector had a profound problem in relation to how well its various programs were operating, given the fact that the public sector had grown from below 25% to over 45% of GDP in a couple of decades as an OECD average. Osbome and Gaebra (1992) alluded that the reforms were a response to the crisis of the welfare state in OECD countries and the general crisis in the third world. The public sector inefficiency and poor performance called for reform strategies; however these could vary considerably in scope, orientation and accomplishment.

Public sector reforms in Africa
During the two decades, most African countries have embarked on comprehensive public sector reform programs, and in many cases have received assistance from international institutions. However, despite the tremendous efforts and resources that have been allocated to this endeavor, progress remains scant and less impressive (Willis, 2005).
Most of the public sector reform programs that have taken place in developing countries during the last two decades were introduced as part of the Structural Adjustment Programs (SAPs) of the World Bank in the 1980s. However, most of the more recent reforms, under the influence of the New Public Management (NPM), have been driven by a combination of economic, social, political and technological factors, which have triggered the quest for efficiency and for ways to cut the cost of delivering public services. Additional factors, particularly for Africa, include lending conditionality and the increasing emphasis on good governance (ECA, 2003).
Since the 1980s, developed and developing countries have been embarking on public sector management reforms. The role and institutional character of the State has been questioned, and the public sector has been under pressure to adopt private sector orientations. The earlier reforms aimed at shaping public administration that could lead national development, was based on the same institutional peculiarities inherited from the colonial period.
More recently, the World Bank and other donors in Africa have been concerned with finding alternative ways of organizing and managing public services and redefining the role of the State to give more prominence to markets and competition, and to the private and voluntary sectors. The alternative vision, based on issues of efficiency, representation, participation and accountability, has sought to create a market-friendly, liberalized, lean, decentralized, customer-oriented, managerial and democratic State. Rob and Richard (2007) case studies from sub-Saharan Africa have almost all referred to the problem of how to develop (or restore) loyal, capable and efficient civil services. Civil services have been described as over sized, unresponsive, rule-bound or with not enough (effective) rules, low incentive, driven by corruption or patronage and red tape.
The public service (ministries, local authorities and departments) has always been the tool available to African governments for the implementation of developmental goals and objectives. It is seen as a pivot for growth of African economies and poverty reduction. It is responsible for the creation of an appropriate and conducive environment in which all sectors of the economy can perform optimally, and it is this catalytic role of the public service that propelled governments all over the world to search continuously for better quality of public service delivery .and sustained economy.

Public sector reforms in Tanzania
In Tanzania since independence a number of reforms which are political, economic and administrative have been affected. All these reforms were a result of the Lufunyo 29 increasing need to respond by the government to certain needs of citizens at a particular time. Also these reforms were effected with a focus to ensure that the public sector is able to deliver quality, effective and efficient public services to the citizens.
In 1961 up to 1966 the state adopted a nationalistic approach and nationalized all major means of the economy, decolonization of administrative system, politicization of the army and proclamation of one party state under TANU in 1965 (Mushi, 2000). These were just a few notable reforms which were taken by the new independent state. The Arusha Declaration of 1967 up to the late 1980s, Tanzania saw a dramatic expansion in the role of the state in all areas of the economy. State enterprises, whether newly created or expropriated from the private sector, were heralded as the driving force of economic growth. Wealth generated by these enterprises was intended to finance the expansion of a civil service, which would provide free health care, education and other public services to create a well-educated and healthy socialist utopia. Initial results were encouraging with impressive improvements in indicators such as literacy and child mortality rates. However the growth of the civil service, though apparently unstoppable, was evidenced more in terms of employment than productivity (Graham and Richard, 1999).
At the same time, the institutional environment for the civil service declined as the quality of governance fell. Political interference increased, and the civil service became a source of patronage, nepotism, corruption and influence. Increasingly, the civil service became used as a guaranteed source of employment, particularly for graduates. Production and productivity were of lesser importance. Results, in terms of the delivery of services, became less important than political influence or selfenrichment, as civil servants ceased to be held accountable for nonperformance and non-compliance with financial and administrative regulations. Public confidence in the competence and integrity of the civil service plummeted deteriorated hence the government institutions lost legitimacy and integrity from the public.
As the socialist economy failed to deliver the expected dividends, public finances were squeezed and real pay levels in the civil service worsened year by year. hence the legitimate rewards of working for the civil servicestatus and salary -were devalued, and overtaken by illegal (and if not officially condoned, then at least overlooked) benefits from the abuse of public office. Not surprisingly high quality professional and managerial staffs, who are the backbone of any competent public service, sought careers elsewhere. In the late 1980s, the Tanzania Government attempted to address the disastrous state of the national economy by breaking with the old socialist model. It attempted to redefine the boundaries of the state and give greater space to the private sector and third sector institutions. However it lacked any effective implementation mechanism.
According to Graham and Richard (1999), the civil service, despite employing more staff than at any time in its history (350,000 in 1990), no longer had the capacity or the resources to develop and implement new policies. The reform of the civil service became a priority, and the Civil Service Reform Program was launched in 1991. Civil Service Reform Program (CSRP) implementation did not actually start until 1993, when the overall objective of achieving a smaller, affordable, well-compensated, efficient and effectively performing civil service was identified (PO-PSM, 2000). The program was supported by several donors, including IDA, UNDP, DFID (then ODA), SIDA, NORAD, FINNIDA, DANIDA, USAID, EU, Switzerland and the Netherlands.
During this period, the CSRP focused on restructuring the overall machinery of government, regaining control over the payroll and the size of the establishment, recapturing the control of costs, retrenching surplus staff, and beginning the move towards commercialization, privatization and agencyfication with the assumption that the new efforts would cater for improved public service delivery such as education, health, clean and safe water supply, roads and security services and hence improve the welfare of the citizens as key clients of government institutions (Mutahaba and Kiragu, 2002). Given the limited impact on the quality of public service delivery under the Civil Service Reform, the Public Service Reform Program (PSRP) was launched by the government in 2000. The Public Service Reform Programme (PSRP) has been designed in the pursuit of the vision, mission, core values and guiding principles that have been promulgated in the new Public Service Management and Employment Policy of 1999 (PO-PSM, 2000). The common mission of every public service organization under the ongoing reforms was to "To deliver quality services to the people of Tanzania, with efficiency, effectiveness and the highest standard of courtesy and integrity" (PO-PSM, 2000).
The reforms were targeted to be implemented in three distinct phases. The first phase involves the installation of performance management systems (PMS) in all ministries, departments and agencies; regions and local government authorities. The objective of this phase was to improve accountability, transparency and resource management for efficient and effective delivery of quality services to the public.
In 2000, the Tanzania government embarked on a serious 11 years Public Service Reform Program (PSRP). The program had four core areas; a pay reform which was focused to improve salaries, working conditions and other fringe benefits to government employees in order to enhance motivation and reduce corruption; downsizing of the Public Sector through privatization to limit government inefficiencies; rationalization of the government bureaucracy and introduction of performance monitoring systems to reduce the size of bureaucracy and finally; decentralization of powers to local government to increase efficiency and effectiveness in service delivery and developmental planning which reflects the needs of the people for their sustainable development and hence improve the social welfare and the economy of the public.
According to the government "the aim of these reforms was to implement a shift from the state centered management approach to market economy and reorganize the government by changing its past practice of directly involving itself in the management of the economy to that of regulating the economy, supervising the market, managing the social affairs and providing efficient public services (PO-PSM, 2000).
The reforms, also aimed to create a new public administrative system and structures featuring standard legalized behavior, coordinated operation, fairness, transparency, honesty and high efficiency for improved public social service delivery, management and hence promote sustainable economic growth. The vision was that the public service in Tanzania would be transformed to an institution of excellence to play a pivotal role in achieving sustainable national economic growth and prosperity and the eradication of poverty" (URT, 2003:7). The changes envisioned by the reforms included; First a shift from discretionary administration to service oriented administration by government improving legislation and push forward the effort to put the government work under the control of law and to establish improved social services; Second a shift from administrative control system to law-ruling and regulatory administration system. The government was argued to carry its official duties in accordance with the principles of good governance which include observance of rule of law and human rights; and lastly, to establish a sound public administration to bring about sustainable social economic development and social welfare of the public. In order for the Government to achieve those goals, other reforms were undertaken to support the comprehensive public sector reforms with similar aims and objectives. The reforms included local government reform programmefor quality services delivery in the local authorities, public financial management reforms -to ensure efficient use of resources in spite of resource constraints, legal sector reform programme-to ensure rule of law and human rights are observed within public institutions and other sectoral reform programs such as education, agricultural, health, security, economic etc were undertaken so that they can complement each other in service delivery to the public (Rugumyamheto, 2005).

Local government reforms in Tanzania and service delivery
Local Government Reform Program in Tanzania is one among the major reforms in the Public Sector Reform Program which includes the Public Financial Management Reform Program and The Legal Sector Reform Program. The Local Government Reform Programme (LGRP) in Tanzania aims to restructure local government authorities so that they can respond more effectively to local priorities of service delivery in a sustainable manner. Various sector reform programmes are undertaken in line with the Local Government reforms to complement the LGRP by focusing on specific sectors. These are such as the Health Sector Reform and the Primary Education Development Program are subsequently targeted to improve service delivery directly (Katera and Ngalewa, 2008).
The Tanzania Government Poverty Reduction Strategy (TGPRS) document clearly spells out these reforms and the main objective being to improve service delivery to the public (GOT, 2000). Local Government Reforms as part of the major public sector reforms are used as a driving vehicle of Decentralization by Devolution (D-by-D) policy to strengthen the local government authorities with the overall objective of improving service delivery to the public. Thus, made it through transferring power of the decision making, functional responsibilities, and resource from central government to local government authority (ibid). Shukuru (2006) however, points out that there have been cases including lack of involvement of stakeholders in planning process, on the side of the human resources involved in the process.
Article 146 (1) of the Constitution of the United Republic of Tanzania of 1977 also clearly mandates powers and resources to all Local Government levels to ensure service delivery to the people there to. This is geared towards making them largely autonomous, democratically governed and deriving legitimacy through services which they deliver to people in accordance to grassroots level dwellers priorities as communicated to government decision-makers. These reforms have been implemented but the questions that remain interesting and relevant to many scholars and stake holders in this area includes; what has been achieved by these reforms in recent years since when they were adopted and implemented? Have there been any changes in the provision of basic services to the public? What factors may explain distinct challenges and improvements in service delivery? Typically, such reform programs targeted service delivery primarily through capacity building of the 'supply' side of service provisioning, such as institutional strengthening, strategic planning, training and increased budgetary allocations.
On all these accounted reforms public service delivery and management is still plunged with inefficiency and unsatisfactory delivery of service. Corruption which was declared as the main targeted enemy and empowering it by establishing a special institution by law seems to be alarming and consolidating its roots and creating a social Lufunyo 31 class of its own in the country. Corruption is still widespread, in spite of the national anti-corruption policies and instruments. Tanzania maintained its position in Transparency International Corruption Index between 2004 and 2005 (ranked as 96), despite Government's apparent commitment to mitigate if not eradicate it, as demonstrated by recent increases in official support for the apex anti-corruption agency, the Prevention of Corruption Bureau. This condition undermines the service delivery strategies and economic progress generally and retards the growth of democratic values of openness and accountability in the use of public resources. Although the Kikwete Administration appears to re-energize the anti-corruption agenda with fresh exhortations, the agenda still stands elusive.
Abuse of human rights by public officials are still profound and reported by citizens in service delivery (Mwananchi, 2010). After two decades of generously and massive donor-funded public sector reforms programmes such as the Sustainable Cities Programme, Local Government reforms as part of the public sector reforms the quality of urban living is deteriorating with rising incidences of chronic epidemics (malaria, cholera) and the breakdown of critical public infrastructure deterioration, poor sanitation and uncollected refuse in major cities, rise of crime rate and other social disorders. The public service through Local Government is still far from providing the much needed service delivery to the citizens. It was asserted that public sector reforms would improve the way government institutions operates and hence improve service delivery as a result of implementing the reforms within public sector. This study is envisioned to be part of the search for the answers to these questions and contribute for improved service delivery in the county.

METHODOLOGY
In order to achieve this end the author conducted an intensive review of documentary information relevant to the subject matter. These included surveys by various institutions, books, Journal on Public sector reforms, reports, news papers and articles. To compliment on secondary information the author administered questionnaires to 120 respondents whom among them 40 were councilors and 80 public servants working with the selected case study. Observation method was also adopted accordingly.
The gathered data was qualitatively analyzed based on the content analysis relevant to the study. Also descriptive approach was used to analyze the primary data using A special soft ware (SPSS) where tables and percentages to describe the phenomenon for easy presentation and analysis.

Introduction
This section presents and describes statistical information derived from the responses from questionnaires and qualitative information deduced from secondary sources.
The section aimed at responding to the main objectives of the paper which were: (i) To identify the Public Sector reforms that have been adopted and implemented in Local Government Authorities in Tanzania.
(ii) To assess the impact of the reforms on services delivery in Local Government Authorities in Tanzania.
(iii) To identify the challenges facing implementation of public sector reforms on service delivery in Local Government Authorities in Tanzania.

General profile of respondents by sex
Most of participating respondents in terms of sex, male were 77 which comprises 64% of the total respondents and female were 43 which comprises 36% of the total respondents. This shows that these males were greatly found to be participative in the study and were the majority in the population for the study. Figure 1 summarizes this information.

Profile of respondents by employment category
The respondents who are public servants were 80 which is 67% of the total respondents involved in the study and Councilors were 40 which is 33% of the total respondents drawn from the sample. The councilor represented the citizen of Dares Salaam city as consumers of public services delivered by the city council. The Public servants who are council employees represented the management side as service providers to the citizen within the city. The overall profile of the respondents who are public sector clients (Councilors) and the Public servants who are service providers in this study, are presented in a summary form in Table 1.

Profile of councilors respondents by sex
The distribution of Councilors by sex according to the information obtained from the questionnaires is indicated in Table 2. Male councilors who participated in this study were 24 which is 60% out of 40 total respondents and female were 16 which is 40% of the total respondents as per category. This shows that more male councilors participated in the study and they also dominate the seats in the council.

Public servants respondent profile by sex
According to the information obtained from the study, it was found that out of the total number of public servants who participated in the study, 53 respondents which is 66.3% were male and 27 respondents which is 33.8% were female. This shows that there were more male than female who participated in the study. The information is clearly summarized in Table 3. Table 4 illustrates different levels of education. Primary education were 5 which is 4.2%, Secondary education were 33 which is 27.5%, College/Diploma education were 49 which is 40.8% and University education were 33 which is 27.5 of the total respondents. This implies that their levels of education had significant implication on their responses to the questions posed to them by the researcher.      primary education were 5 which is 12.5% of the total respondents, secondary education were 21 which is 52.5% of the total respondents, College/Diploma education were 10 which is 25% of the total respondents and University education were 4 which is 10% of the total respondents. This variation also had implication on their responses to the questions asked to them. Table 6 summarizes the education profile for Public Servants who were involved in this study. The Public Servants also had different levels of education as indicated. Those with Secondary education were 12 which is 15% of the total respondents, College/Diploma education were 39 which was 48.8% of the total respondents and University education were 29 which is 36.3 of the total respondents.

A SUMMARY OF LOCAL GOVERNMENT REFORMS THAT HAVE BEEN ADOPTED AND IMPLEMENTED IN TANZANIA
This section identifies various public sector reforms that have been adopted and implemented in Local Authorities in Tanzania (Table 7). The section addresses the first objective of the study where the researcher intended to identify the reforms that have been adopted and implemented in the public sector specifically in LGA's. The Local Government Reform Program is considered the vehicle through which the Government promotes and drives the decentralization process. Its over-arching goal is to contribute to the national drive towards the improvement of services delivery to the citizens. Its stated purpose is Political, administrative and fiscal responsibilities devolved from central to local government, underpinned by good governance, so enabling Local Government Authorities to provide more equitable, quality services to Tanzanians, especially the poor. According to the existing secondary information used by the researcher it was found that Public sector reforms in Local Authorities for improving service delivery to the public targeted the following areas as summarized in Table 6.

IMPACT OF REFORMS ON SERVICE DELIVERY
This section addresses the second objective of the study. The objective aimed to find out the impact of public sector reforms on service delivery in terms of availability of services and accessibility of services such as schools, health and roads, timeliness delivery of services, quality of services, rule of law and human rights observance, proper records keeping in Local Authorities, Procedures for complaint handling, maintenance of services such as sanitation, competence and professionalism of public servants, combating and prevention of corruption and citizen participation in decision making and general opinion on the impact of reforms on service delivery.
In order to describe the responses for the major dependent variables under study, descriptive statistics were used. According to Hair et al. (1998), it is important to reduce a large number of items to more manageable dimensions or underline constructs which would explain a large portion of variability among the various measures. In this study, the researcher used a rating method to determine whether the reforms have impacted on service delivery or not. The rating was based on construct assumption statements where the respondents were required to respond by Strongly Disagree, Agree, Maintain a Neutral position, Agree and or Strongly Agree. The responses to the construct statements were focused to address the central question of this study. The statements constructed included the following key areas; -Availability of facilities for service provision such as buildings and equipments -Availability and accessibility of schools by the pupils/students. -Availability and accessibility of health services such as health centers, hospitals and dispensaries.
-Availability and maintenance of sanitation services such as garbage bins and sewerage systems.
-Availability and sufficiency of roads within the city and the needs of the public -Quality of services such as schools, health and services provided by the city council and citizen satisfaction.
-Fairness on rules and procedures for customer grievance handling by the city council.
-Timeliness of service delivery such as licenses, land tittles/certificate of occupancy to the public by the city council.
-Proper records keeping for quick response to public queries.-Citizen participation in planning and decision making.
-Accountability of public servants to citizens.
-Competence and professionalism of public servants on service delivery.
-Transparency of public servants to the public on service delivery.
-Neutrality, corruption and nepotism on service delivery -Rule of law and human rights on service delivery -General opinion on the impact of the reforms on service delivery.

Availability of facilities for service provision
General respondent's opinion shows that most respon-dents are satisfied with the facilities and equipments available for service provision (Table 8). 57.5% agrees that local authorities have sufficient facilities for service provision. 32.5% strongly support on the same position, 8.3% disagree and 1.7% are neutral this entails they do not have a position on this construct. This also implies that the reforms have positive significant impact in this area. This position is also evident more clearly on Table 8 where the responses are on the basis of employment category. Most of the councilors about 26 which is 65% out of 40 respondents agree, Public servants who agree are 43 which is 53.8% and 31 strongly agree which is 38.8%. Table 9, general respondent's opinion shows that most respondents are very satisfied with the availability and  accessibility of schools. Those who strongly agree that schools are available and accessible by pupils were 54.2%, 42.5% agree in support of the same position, 2.5% disagree and 0.8% are neutral that means they don't have a position on this construct. This implies that the reforms have positive significant impact in this area. This position is also evident in Table 9 on the basis of employment category where most of the public servants about 56 out of 80 respondents which is 70% strongly agree, 21 which is 26.25% agree. Councilors who agree are about 30 which is 75% and 9 which is 22.5% strongly agree. neutral. This implies that the reforms have positive significant impact in this area. Table 10 shows respondent's opinions on the basis of employment category. Most of the public servants about 52 out of 80 respondents which is 65% agree, 19 which is 23.7% strongly agree, 2 which is 2.5% are neutral, 6 which is 7.5% disagree and 1 which is 1.3% strongly disagree. Councilors who agree are about 27 which is 67.5% and 9 which is 22.5% strongly agree, 3 which is 7.5 disagree and 1(2.5%) strongly disagree. This implies that both public servants and councilors are satisfied with the availability and accessibility of health services within the city council.   and only 0.8% strongly agree. This implies that the reforms have impacted positively in this area but not very satisfactory as opinion from respondents is evident that 45.8% cumulatively strongly disagree, disagree and some are neutral. This percent cannot be ignored in the final analysis. Table 11 gives the respondent's opinions on the basis of employment category, most of the public servants about 53 out of 80 respondents which is 66.25% agree, 14 which is 17.5% disagree and 6 which is 7.5% strongly disagree. Councilors who agree are only 11 which is 27.5%, 15(37.5%) disagree and 10(25%) strongly disagree This implies that most the councilors are not satisfied with the impact of reforms in this aspect while most of public servants their opinion indicate a high level of satisfaction with the availability and maintenance of sanitation services within the city council. It further implies that the public as users of this service are not satisfied with the delivery and maintenance of this service by the City council employees.

Availability and sufficiency of infrastructure (road net work) within the city
General respondent's opinion as indicated in Table 12 shows that most of the respondents involved in this study are not satisfied with the availability and sufficiency of road network within the city. 38.3% strongly disagree on the issue of available and sufficiency of infrastructures that meets the need of the public. 38.3% also disagree in support of the same position. 17.5% agree, and 5.8% are neutral. This implies that the reforms have not impacted positively in this area. This means there is still a problem with regard to infrastructure and particularly roads within the city. 76.7% as a cumulative percent of the  respondent's opinion do not see any positive impact of reforms with regard to infrastructure improvement. Table 13 shows the respondent's opinions on the basis of employment category, most of the public servants about 25 out of 80 respondents which is 31.25% strongly disagree, 36 which is 45% disagree and only 15(18.75%) agree. Councilors who strongly disagree are 21(52.5%) and 10(25%) disagree. Interesting under this aspect both councilors and public servants who participated in this study affirm that very little impact has been achieved.

Level of training and competence of local authorities employees (professionalism)
General respondent's opinion as indicated in Table 14 shows that most of the respondents involved in this study are satisfied with the level of training and professionalism demonstrated by Local Government employee. 75.8% agree and 11.7 strongly agree. This implies that the reforms have impacted positively in this area. This means there is a significant impact of reforms with regard to level of training and professionalism. Table 14 shows that respondent's opinions on the basis of employment category is also evident. Most of the public servants about 61 out of 80 respondents which is 76.25% agree and 11(13.75) strongly agree. Councilors who agree are 30(75%) and 3(7.5%) strongly agree.

Fairness and awareness on procedures for customer grievances handling
General respondent's opinion as indicated in Table 15 shows that most of the respondents involved in this study are satisfied with the fairness and are aware with the procedures for customer grievance handling in the City Council. 64.2% agree and 25.0% strongly agree. This implies that the reforms have positively impacted this area.
Comparatively the responses on the basis of employment category are evident that the procedures are fair and well known to both employees and councilors as representatives of the citizens. Councilors who supported by agreeing were 27(67.5%) and those who strongly agreed were 8(20%). Public servants were 50(62.5%) agreed and 22(27.5%) strongly agreed. Table 15 provides a summary of findings on this category.

Effective and efficient records management systems
It is clear that the reforms aimed at improving records keeping systems to facilitate and easy responsiveness on attending to public queries in service provision. It also aimed to improve the quality of records at large and easy retrieval systems. The general responses in Table 16 show that 49% agree, 28% disagree, 11.7 are neutral, 8.3% strongly disagree and 2.5% strongly agree. This implies that very little has been done with regard to reforming the records management systems. The 28% of those who disagree and the 8.3% who strongly disagree is very significant and indicative that there is still a problem. For those who are neutral, their position is not clear and can have a negative explanation all together.
The response on the basis of employment category as a comparative presentation and analysis is also summarized in Table 16. Councilors who agree were  20(50%) out of 40 respondents, public employees were 39(48.75%) out of 80 respondents. However councilors who disagree were 16(40%) and Public servants were 18(22.5%). This implies that more efforts in this area is needed for improving quick response to public queries.

Citizen participation in planning and decision making
The reforms aimed at improving service delivery through citizen participation in planning and decision making. The aim of the reforms on the aspect of participation was to bring government closer to the people through decentralized governance. In a decentralized system, the decisions about resource allocation, and services should be more responsive to local needs, usually because local people can be directly involved in decision making or indirectly influence those decisions. The general responses from councilors is summarized and presented in Table 17 and Figure 2. 77.5% agree, 15% strongly disagree, 5% are neutral, 2.5% disagree. This implies that the reforms have significantly improved citizen participation in planning and decision making processes.

Timeliness and promptness of service delivery
Time management was one of the important variables to determine service delivery. The reforms aimed at improving time management in service delivery. The general responses from councilors is summarized and presented in Table 18. 62.5% disagree, 7.5% strongly disagree, 27.5% agree and 2.5 strongly agree. This implies that the reforms have not significantly improved time management in service delivery in local authorities. This can be explained together with the question of Records Management Systems as one of the reason for delayed service delivery.

Level of accountability by public employees to citizens
The reforms aimed at improving level accountability by public servants to citizens in service delivery. The assumption that public servants are accountable to the public in their functions, the general responses from councilors was as summarized and presented in Table  19. 32.5% disagree, 27.5% strongly disagree, 30% agree and 5% strongly agree and 5% are neutral. This implies that the reforms have not significantly improved levels of accountability in service delivery in Local Authorities. This also means that the approach of demand side as opposed to supply side has not been achieved as it was spelt out in the reforms agenda that the public institutions including Local Authorities shall provide services which are citizen driven to enhance accountability in the Public sector. More efforts are still needed in order for this end to be realized.

Level of corruption, nepotism and favoritism in service delivery
The reforms aimed at improving service delivery by addressing the problem of corruption, nepotism and favoritism in all public sector institutions. The assumption that public servants provide service without soliciting/ receiving corruption, nepotism and favoritism remains elusive. The general responses from councilors are summarized and presented in Table 20. 55% disagree, 7.5% strongly disagree, 25% agree and 12.5% are neutral. This implies that the reforms have not significantly helped to address the problem of corruption, nepotism and favoritism in service delivery in Local Authorities. This also indicates that corruption problem remains a serious problem in public institutions. The study findings are clear that corruption in the public institutions is a stumbling block to improved service delivery in Local Authorities in Tanzania.

Level of transparency and giving feed back to stake holders
The reforms aimed at improving service delivery by ensuring that there is an institutionalization of a culture of transparency and giving feed back to stake holders on development projects in all public sector institutions. The assumption that public servants are transparent and often give feedback to stake holders on developments projects remains invalid. The general responses from councilors are summarized and presented in   strongly agree and 7.5% are neutral. This implies that the reforms have not significantly helped to institutionalize a culture of transparency and giving feedback to stakeholders in service delivery in local authorities. This also indicates that there is still a culture of top down or supply side driven and not demand side service culture in public institutions.

Respect of law, human rights and dignity by employees to citizens
The reforms aimed at improving service delivery by ensuring that there respect of law, human rights and dignity when serving the public. The assumption that public servants observe rule of law, human rights and    dignity is valid. The responses from councilors are summarized and presented in Table 22. 57.5% agree, 27.5% strongly agree, 10% disagree and 5% are neutral. This implies that the reforms have significantly to institutionalize a culture of respect of law, observing dignity and human rights in service delivery in Local Authorities.

Quality of public services (public schools and hospitals) and citizen satisfaction
It is clear that the reforms aimed at improving the quality of services provided by public institutions.
The assumption that public services such as schools and health services are of high quality and meets citizens needs, and expectations is moderately valid. The general responses in Table 23 show that 55.8% agree, 15.8% disagree, 15% strongly disagree, 9.2% are neutral and 4.2% strongly agree. This implies that very little has been done with regard to the question of quality on the services. The 55.8% of those who are satisfied is very significant; hence the need for quality service by Public institutions is still a pressing need and demand by the public. This can be explained in combination with the findings in Table 23 on the issue of stake holders and feed back by public servants on service delivery.
The responses on the basis of employment category as a comparative presentation and analysis are also summarized in Table 23. Councilors who agree were 22(55%) out of 40 respondents, public employees who agree were 45(56.25%) out of 80 respondents. However councilors who strongly disagree were 9(22.5%) and Public servants were 9(11.25%). Councilors who strongly agree were 5(12.25%) and public servants were 5(6.25). This implies that more efforts in this area is needed for  improving quick quality service provided by Local Authorities as the level of satisfaction is not very convincing at a general level.

Generally public sector reforms have improved service delivery
The reforms generally aimed at improving service delivery. The assumption that public sector reforms have improved service delivery under this study proves to be valid. The general responses from both councilors and public servants indicate that there is an improvement. Table 24 summarizes the findings. 61.7% agree, 34.2% strongly agree, 2.5% are neutral and only 1.7% disagree. This implies that the reforms have positive significant impact the general service delivery in Local Authorities in Tanzania. Despite the few notable areas as it has been revealed by the findings above, still in the final general analysis it is clear that there are some improvements in service delivery as a result of the adopted and implemented reforms. The responses on the basis of employment category as a comparative presentation and analysis are also summarized in Table 24. Councilors who agree were 21(52.5%) out of 40 respondents, public employees were 53(66.25%) out of 80 respondents. However councilors who strongly agree were (47.5%) and Public servants were 22(27.5%). It is only 2(2.5%) public servants who disagree and no councilor disagreed on the general impact of reforms on service delivery in Tanzania. This implies that the councilors as well as public servants have realized the impact of public sector reforms on service delivery and its positive impacts.

Factors for individual satisfaction on service
The respondents were asked to mention the factors that have contributed to realize their individual satisfaction with the services provided by Local Authorities. Most of the respondents came up with the following responses as   factors for their satisfaction. 42.5% of the respondents who were the councilors indicated that they were satisfied by the availability and accessibility of services, 17% participation from some employees, 7.5% minimized levels of corruption, 5% level of transparency and 27.5% competence of some employees in Local Authorities. Table 25 categorically summarizes the findings on this aspect.

Problems faced on service delivery
The respondents were also asked to mention the problems that contributed to their individual dissatisfaction with the services provided by Local Authorities. Most of the respondents came up with the following responses as problems. 30% were dissatisfied because of corruption in service delivery, 5% dissatisfied because of incompetence and lack of professionalism demonstrated by local authority employees,10% due to lack of political neutrality to some local authority employees, 10% were dissatisfied by too much bureaucracy and red tape associated with service provision, 7.5% dissatisfied by lack of transparency to some employees, 22.5% dissatisfied by poor time management of public employees in service delivery and 15% were dissatisfied by violation of human dignity, human rights and respect of law in service delivery. Table 26 summarizes the findings.

CHALLENGES FACING IMPLEMENTATION OF PUBLIC SECTOR REFORMS IN LOCAL AUTHORITIES IN TANZANIA
This section addresses the third objective of the study. The objective aimed to identify the challenges affecting implementation of public sector reforms in local authorities in Tanzania. In order to identify the challenges the researcher asked respondents and particularly the public servants who are the key players in the drive and implementation the reforms in public sector in Tanzania.
The study finds indicate that most of the challenges were repetitive. They included the following; Reluctance of mind set to some employees to accept changes, Poor working environment and conditions of service to public servants, inadequate facilities (such as offices and equipments) delayed allocation of resources to implement  projects, staff unpreparedness to the reforms, public awareness on the reforms is low, lack of ownership on reforms by some stake holders due to poor participation, lack of political will and commitment on reforms from some top leadership positions ,Inadequate staffing levels in health and education, corruption and greed behavior to some public employees, weak legal framework to address corruption and poor customer focus culture to some public employees. The responses from the questionnaires were coded and reduced for easy presentation as indicated in Table 27.

SUGGESTIONS FOR IMPROVEMENT ON SERVICE DELIVERY UNDER THE ONGOING REFORMS
According to the statistics given in Table 28, it was noted that 15.8% of the respondents suggested that in order to improve service delivery under the ongoing reforms there is a need for training to employees and councilors on reforms. However, 18.3% of the respondents felt that there is a need for increased publicity to the public on reforms.15% suggest that there is a need to improve participation by all stakeholders before any decisions could be made with regard to decisions related to community issues that the reforms intends to address. 9% suggest that there is need to ensure political neutrality in service delivery. This came out as a fact that Tanzania is a multiparty country and public servants are required by codes of ethics and conduct to deliver services without bias on political affiliations. 10% suggested the need for timely allocation of resources to facilitate reforms at all levels. Others suggested need for clear separation between the government and politics under the reforms, need for reviewed legal framework to address corruption issues, and need for an integrated reform for improved service delivery. This entails that reforms should cut across all sectors as they are interdependent to one another in the service delivery.

DISCUSSION
Reforming public sector has been an on-going process in Tanzania for two decades. The impulse for such reforms came as a result of combination of a number of factors. These included: market determination; public dissatisfaction with service delivery; growing demand for citizen participation in decision making; and disillusion with the standard of public sector resource management (Njunwa, 2005). Other concerns like cost effectiveness, efficiency, accountability, focus on results, contestability of advice and services, better performance management and decentralization of service delivery also contributed significantly to create pressure for change and reform. A close analysis of the findings of this study, point out that these reforms have been a favorable step in the public service delivery in Tanzania. Data showed that changes had been effected in many areas though with varied impact. In the area regarding availability of facilities the findings show that there is improvement as indicated that 57.5% agree and 32.5% strongly agree. This has been attributed by the massive construction and procurement of facilities under the ongoing reforms. The question that may need further attention is on the sustainability and adaptability to changing demands after reforms.
The findings on the issue of accessibility and availability of public schools shows that there is significant improvement as 54.2% strongly support and 42.5% of the respondents agree. However it should be noted that the question on the quality of education offered in those schools is another area of analysis and discussion. Health services availability and accessibility also the findings indicate some level of significant improvement. The data collected indicated that 65.8% agree and 23.3% strongly agree. In the aspect of availability and maintenance of sanitation services, the data collected indicate that councilors are not satisfied while public servants as key implementers of the policy seem to be satisfied. This implies that the Public servants maintain the status quo as they are the practitioners. The councilors on the other hand are the service consumers, hence they don't see improvement.
The aspect regarding infrastructure and specifically roads within the city, the data collected show that both the councilors and public servants are not satisfied with the impact of reforms in this area. 38.3% strongly disagree and 38.3% disagree. This means that the rapidly growing population in the city is defeating the capacity of the infrastructure hence it is still a major problem service area and the welfare of the citizen at large. On the question of competence and professionalism demonstrated by public servants, most of the respondents involved in this study and the data collected indicate that they are satisfied and there is improvement. The procedures and grievance handling mechanisms seem to be clear and the data collected indicate that the procedures are fair and well known by 64.2%. This is aided by the training and workshops that employees have been undergoing as well as the change of employment policy of 1999, which demands merito-cracy principle.
The area of records management is still a problem as only 49.2% agree that there are some improvements. Problems that may arise if there is poor records management, includes the possibility of losing files, or documents taking long time by those file managers to retrieve single record or information which will bring unnecessary delay to clients. Disadvantage of poor records management includes lowering the confidence of the public to the way public servants carry out their functions.
Civic engagement in planning and decision making is indicated that there is improvement. The data collected indicate that 77.5 agree that there is citizen participation in planning and decision making. Interesting is the issue of timely and prompt service delivery. The data collected indicate that 62.5% of all councilors involved in the study are not satisfied. This can be attributed by poor records management since the services inquired included licensing and certificate of land occupancy. Also the issue of technology can be one of the explanations where processes are still done manually for retrieval of information and management.
The question of accountability to citizen by public servants is still elusive. The supply side is not taking into account the relevance and importance of the demand side. The data collected indicated that only 30% agree. Reforms should bring change and empower the demand side "people first" approach in service delivery.
Another area of concern is corruption, nepotism and favoritism. The data collected indicate that 55% of respondents are dissatisfied with the efforts to address corruption, nepotism and favoritism in public sector. Njunwa (2010), also pointed out that corruption is still widespread, in spite of the national anti-corruption policies and instruments. In Transparency International Corruption Index Tanzania maintained its position between 2004 and 2005 (ranked as 96), despite Government's apparent commitment to mitigate if not eradicate it, as demonstrated by recent increases in official support for the apex anti-corruption agency, the Prevention of Corruption Bureau. This condition undermines the service delivery strategies and economic progress generally and retards the growth of democratic values of openness and accountability in the use of public resources. Although the Kikwete's administration appears to re-energize the anticorruption agenda with fresh exhortations, the agenda requires a persistent and focused national attention to succeed The level of transparency in public service is another grey area. The data collected indicated that 52.5% disagree on the assumption that there is transparency in public service. This results into corruption and delayed service delivery to the public. Also affects the level of awareness to the public on matters relating development projects. This situation is attributed by the long lived culture of bureaucratic systems and confidentiality by public employees. On the general quality of services provided by local authorities the data indicate that the respondents moderately agree by 55.8% that there are some improvements. This information is also supported by Norman and Massoi (2010) that local government reforms have improved the quality of education and health sector in Tanzania. This trend is also explained and attributed by the improved level of civic engagement in planning and decision making at grass root levels of the community.
Generally the findings revealed that the reforms have improved service delivery. The data indicate that 617% agree that reforms have significantly improved service delivery. This position is a result of increased number, accessibility and availability of services closer to the people. The role of political parties, civil societies and media also provides a unique explanation to the improvement as they have collectively been playing a check and control to the government. Also the question of empowering the citizen and enlightening them can not be underestimated to the achievements attained under the ongoing reforms.
Apart from the general response that reforms have improved service delivery, yet there are some notable and indicative problems which include corruption as the leading by 30%, poor time management by 22.5%, violation of human rights and dignity 15%, lack of political neutrality and red tape each 10%.

Summary
This study set out to investigate the extent to which public sector reforms in local authorities have improved or inhibited service delivery. A case study design was adopted with a purposive sample of 40 councilors as representatives of the citizen and 80 public servants as part of management side of Dares Salaam City council. The data collected was analyzed and the main findings at a final analysis established that that the public sector reforms in local authorities have contributed to improved service delivery, although there are some aspects are still elusive far from being realized and pose as a challenge to improved service delivery. The summary of the Lufunyo 47 findings of study are as follows: 1. 57.5% of the respondents agreed and 32.5% strongly agree that facilities and equipments such as office buildings and other equipments for service provision are available.
2. Most of the respondents also agreed that public schools are available and accessible by pupils and students. 54.2% of the general respondents strongly agree and 42.5% agree. 3. 65.8% of the total respondents agree that public sector reforms have improved availability and accessibility of public health services within the city council. 4. The reforms have improved the availability and maintenance of sanitation services such as garbage bins and sewerage systems within the city. The general response indicate that 53.3% of respondents agree although the councilors most of them disagree. 5. Most of the respondents do not agree that reforms have improved infrastructure within the city. The area of concern was road network and the quest for citizen satisfaction. The data collected indicate that 38.3% strongly disagree and 38.3% disagree. 6. Public sector reforms have significantly improved the level of competence and training to public servants. 75.8% agree that the reforms have improved their level of competence. 7. The reforms have also improved the level of awareness and fairness of procedures for handling customer grievances in local authorities. 64.2% of the general respondents indicate that there are some improvements. 8. The area of records management still faces some challenges. The data indicate that only 49.2% of the general respondents agree that there are some improvements. 9. The reforms have improved the level of civic engagement in planning and decision making. 77.5% agree that there is citizen participation in planning and decision making. 10. Timeliness and promptness on service delivery is still a problem. 62.5% disagree on the impact of reforms, hence the impact is insignificant. 11. On the impact of reforms on the level of accountability it is only 30% agree. The rest of the respondents seem to be not satisfied with the impact of reforms in this aspect. 12. It is clear from the analysis that 55% of respondents disagree with the assumption that reforms have improved and helped to address the problem of corruption, nepotism and favoritism in service delivery. 13. It is evident from the analysis that 52.5% disagree with the assumption that reforms in local authorities have improved the level of transparency in public institutions. 14. The reforms in local authorities have improved the level of observing and abiding with rule of law, respect of human rights and dignity. 57.5% agree on this statement. 15. With respect to the question of quality of services delivered by local authorities, most of the respondents relatively agree that there are some improvements, 55.8% affirm to this position. 16. Regarding the general observation and analysis it is evident that 61.7% of the respondents agree that reforms have improved service delivery in local authorities in Tanzania. 17. Respondents were also asked to give their opinion on the factors for their individual satisfaction on services provided by local authorities. It was clear that 42.5% of the respondents were satisfied with the availability and accessibility of services. 18. Respondents were also asked to mention the problems that they encounter when getting services from local authorities. The prevailing and outstanding problem encountered as indicated in the analysis was corruption. It is clear that 30% of the respondents mentioned corruption as a problem. 19. It is clear evidence from the analysis that implementation of reforms still faces some challenges. The most indicative challenge in the implementation of reforms recorded is reluctance of some employees to change mind set and become demand and results oriented in service delivery. 18.8% of the respondents pointed out that change of mind set to some employees an obvious challenge to successful institutionalization and efficient implementation of the reforms in local authority.

Conclusions
From the findings of the research derived from the data presented and analyzed, it may be concluded that the adoption and implementation of public sector reforms in Local Authorities for improved service delivery in Tanzania in general has had many positive results despite a few challenges. These results have therefore achieved to a great extent the research objectives number two and three which aimed at finding out the impact of reforms on service delivery as well as the challenges related to the implementation of the reforms in Local Authorities in Tanzania as discussed earlier.
The findings of this study justifies that, currently the contribution of public sector reforms in Local Authorities has had significant positive impact in service delivery. The findings of the study were in agreement with the literature that reforms are relevant and necessary for improved service delivery.. However; the implementation came with challenges that needed to be addressed if the fruition and benefits of the reforms are to be enjoyed and cerebrated by the public. .
Respondents argued that instituting community involvement in planning process would lead to an increased ownership of projects, accountability, sustainability, effectiveness and efficiency of the process.
It is the researcher's opinion that, the outcome of the analysis reached by this study may have been influenced by the choice of the sample that was used for conducting the research. The Dares Salaam city Council is just one among the over one hundred councils in the country, and is advantaged by being the capital city hence most of the reforms have immediate effect and impact to it based on its comparative advantage endowed. The choice of this study area may not have therefore clearly indicated the 'real' picture of the status of public institutions in Tanzania compared to other areas as far as implementation of public sector reform programme is concerned.

Recommendations
Based on the findings of this study and overview of the implementation process of the reforms and its impact on service delivery, the researcher makes the following recommendations: (1) There is a need to enhance training to both councilors and local authority employees on reforms so as to improve the impact of the reforms on service delivery. Further, there is need for the policy on local government to state clearly on the importance of under-going training to the newly elected leaders of the Councils. Since, when they are declared winners of elections of local government, no training is conducted to equip the elect on their responsibilities including the don'ts and does of their careers. The gape suggests that the effectiveness and efficiency of the elect leaders at local government level is by chancing. In the same vein willingness to disengagement and/or engagement becomes obvious options for elect leaders.
(2) There is a need for improved public awareness as key stake holders in the reforms.
(3) There is a need to improve timely allocation of resources to facilitate reforms. and hence bear fruition on service delivery. (4) There is a need for more commitment and political will from both bureaucratic and political leadership for successful reforms. (5) There is a need for a clear separation between the government and the ruling party to avoid political linkage and administrative overlaps between political leaders and government officials. (6) There is a need for a reviewed legal frame work and institutional frame work to address the problem of corruption in the country. (7) There is a need to have integrated reforms which cut across all sectors due to interdependence nature of public institutions in their operations. The reforms should target political and administrative, economic as well as social cultural arena.
(8) For that matter, councils should ensure that they effectively involve the community in setting their priorities and develop their own plans involve them in the planning process; the available human resources at the level should also be well and effectively utilized for fruitful implementation of the plans and projects identified, this will at the end facilitate solving of their socio-economic services and enhance the availability, accessibility and quality of services. (9) The reforms agenda also should be home grown to ensure relevance on the model and environment under which such reforms are implemented. The ownership of reform agenda is very critical for any reforms to bear fruition.
(10) Reforms should be comprehensive to cover both systems, structures, processes and the people that are involved in the adoption and implementation.