Tetti, Martin B.Kayunze, Kim A.2023-08-012023-08-0120182250-3153http://www.suaire.sua.ac.tz/handle/123456789/5505International Journal of Scientific and Research Publications, Volume 8, Issue 1, pp. 390-401The government of the United Republic of Tanzania has issued the national code of ethics and conduct for public service to help public servants, among other things to use well public resources. Contrarily, some employees in Tanzanian Local Government Authorities are misusing public resources. This paper analyses views on position of financial ethical values in Tanzania local government authorities as well as determine correlation between adherence to the national code of ethics and conduct for public service and financial ethical values. A sample of 400 respondents was selected randomly using a table of random numbers. The study applied descriptive statistical data analysis to determine position of financial ethical values in Tanzania local government authorities. Besides, inferential analysis was done using Pearson’s correlation to measure the strength of relationship between the dependent variable (code of ethics and conduct for public service) and independent variables (financial ethical values). The indicators of the independent and dependent variables were measured at the ratio level in terms of points scored on statements, which were used to measure them. Based on research findings it is concluded that although there is positive and significant relationships between code of ethics and conduct for public service and financial ethical values, the national code of ethics and conduct for public service alone is ineffective in nurturing financial ethical values of employees working at Tanzania local government authorities. Therefore, council administrators should put in place their own additional mechanisms of enforcing adherence to financial ethical values in their respective councils.enCode of ethics and conductPublic serviceFinancial ethical valuesArticle