Poncian, JaphaceMpambije, Chakupewa Joseph2017-03-232017-03-232015Poncian J and Mpambije, C.J (2015) The Fallacy of Limited Financial Resources for Development in Tanzania: Evidence from Local Government Authorities Audit Reports.Public Policy and Administration Research Vol.5, No.2, 20152225-0972http://hdl.handle.net/20.500.11810/4512Often times people are told by government officials that there are limited financial resources to finance different development projects/programmes and to provide assistance for self help. This view is also held by the academic world. This is usually taken as an absolute truth and usually as an excuse for the limited socioeconomic development of the citizens and societies. While this may be true, we propose a problematisation of this by gathering and making sense of evidence from the annual audit reports for the Local Government Authorities (LGAs) in Tanzania. The central aim of the proposed paper therefore is to show the fallacy of “the limited resources” by arguing that it is not a matter of limited resources but whether and how the available resources are put to intended use for development and poverty reduction goals. The relevance of this is to shift focus on development resources available to whether and how the extent to which the resources are put to use and toestablish whether LGAs are keeping people into poverty by using or not using the available resources.enLGAs, limited financial resources, Tanzania, Audit reports, developmentJournal Article