In this thesis the training needs of financial employees at Local Government Authorities (LGAs) in Tanzania are analyzed. This thesis focuses on financial decentralization, which means that decisions on resource allocation, planning and financial matters are made at grass root levels. Data are collected by focused interviews with the financial employees at 7 LGAs in Tanzania. A positive conclusion from the research is that a lot of the LGAs use ICT related financial systems. The usage of a financial system in a district is one of the main conditions for a sound financial process with minimal changes on making mistakes.