Mtasigazya, PaulMatonya, Iman2024-02-142024-02-142023-06-302321-905xhttps://repository.tia.ac.tz/handle/123456789/202Secondary education service delivery has been identified as a key service in Local Government Authorities (LGAs) in Tanzania and can be improved if the financial transparency is exhibited by LGAs. However, the factors which undermine financial transparency and secondary education service delivery in LGAs remain an empirical challenge, and extant literature in developing countries is still sparse. The purpose of this study was to explore why, after a decade of fiscal transparency reform programs, many developing countries in particular Tanzania is still lagging behind in secondary education service in LGAs and fiscal transparency mainly KMC. To that end, this study adds knowledge on the factors which undermine fiscal transparency and secondary education service delivery in LGAs and the ways forward in Tanzania. This study used a case study research design, purposive sampling was used to select 86 respondents and the methods of data collection were interview and documentary review while data were analyzed through content analysis. The findings indicate that the level of education and the embezzlement of public funds and, weak oversight of the citizens negatively affect secondary education service delivery in LGAs. It is therefore concluded that KMC financial transparency process should be part and parcel of KMC so that citizens may trust their government after being furnished with the financial information and improved secondary education service delivery in LGAs in Tanzania. This study recommends that KMC should make sure that relevant financial information about the finances and other local government services should be made public timely on request including to the public, media, civil society organization, and citizensSecondary education, Service delivery Local government r eform, Financial transparency, Local government, Policy implementationArticle