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Economic & Sector Work :: Public Expenditure Review

The United Republic of Tanzania : Public Expenditure Review

PUBLIC EXPENDITURES PUBLIC FINANCE BUDGET MANAGEMENT FISCAL MANAGEMENT SOCIAL SECTOR PUBLIC HEALTH INFRASTRUCTURE DEVELOPMENT ROADS & HIGHWAYS WATER SUPPLY & SANITATION SECTORAL ALLOCATION PUBLIC SECTOR DIVESTMENT DEFICIT FINANCING PUBLIC SPENDING LOCAL FINANCE LOCAL GOVERNMENT BUDGETS DONOR FINANCE CONTINGENCY FUNDS CASH MANAGEMENT CASH FLOW PAYMENTS ARREARS DEBT FINANCING REFORM POLICY FINANCIAL MANAGEMENT ACCOUNT ACCOUNTABILITY ACCOUNTANTS ACCOUNTING ACCOUNTS AUDIT DEPARTMENTS AUDIT REPORTS AUDITORS BASIC EDUCATION BORROWING BROAD CONSENSUS BUDGET IMPLEMENTATION BUDGET MANAGEMENT BUDGET PERFORMANCE BUDGET PROCESS BUDGET PROJECTIONS BUDGET SYSTEM BUDGETARY COMMITMENTS BUDGETARY PROCESS BUDGETING CASH FLOWS CASH MANAGEMENT CENTRAL GOVERNMENT CONCESSIONAL LOANS CONSENSUS COUNCILS CURRENCY UNIT DEBT DEBT RELIEF DEFICIT FINANCING DEVELOPING COUNTRIES DEVELOPMENT PROGRAMS DISTRICTS DONOR AGENCIES DONOR FLOWS DONOR RESOURCES ECONOMIC COOPERATION EXECUTION EXPENDITURE CATEGORIES EXPENDITURE PATTERNS FINANCIAL ACCOUNTABILITY FINANCIAL ACCOUNTING FINANCIAL INTERMEDIATION FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL SECTOR FINANCIAL STATEMENTS FINANCIAL SYSTEM FISCAL FISCAL DEFICIT FISCAL PERFORMANCE FISCAL SUSTAINABILITY FOOD NEEDS FOOD SECURITY FOREIGN EXCHANGE FOREIGN EXCHANGE MARKET GOVERNMENT AGENCIES GOVERNMENT EXPENDITURES GOVERNMENT INSTITUTIONS GOVERNMENT REVENUE GOVERNMENTAL ORGANIZATION GROSS DOMESTIC PRODUCT INCREASED EMPHASIS INTERNAL AUDIT LACK OF OWNERSHIP LEVELS OF GOVERNMENT LOCAL AUTHORITIES LOCAL AUTHORITY LOCAL GOVERNMENT LOCAL GOVERNMENT AUTHORITIES LOCAL GOVERNMENTS LONG TERM MACROECONOMIC STABILITY MANAGEMENT CAPACITY MANAGEMENT OPERATIONS MINISTRY OF FINANCE MORAL HAZARD NATIONAL BUDGET NATIONAL LEVEL NATIONAL LEVELS NATIONAL SERVICE NATIONS OVERHEAD PARTICIPATORY MONITORING POOR COUNTRIES POVERTY ALLEVIATION POVERTY FOCUS POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIMARY EDUCATION PRIMARY HEALTH CARE PRIORITY AREAS PRIVATE SECTOR PROCUREMENT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC SECTOR PUBLIC SERVICES RECURRENT EXPENDITURES REPRESENTATIVES RESEARCH INSTITUTES RESOURCE ALLOCATION RESOURCE GAP RESOURCE MOBILIZATION REVENUE COLLECTION ROADS SECTOR MINISTRIES SECTOR WORKING SECTORAL ALLOCATIONS SERVICE DELIVERY SOCIAL SECTOR SOCIAL SECTORS STRUCTURAL ADJUSTMENT SUSTAINABLE DEVELOPMENT TASK TEAM LEADER TAX TAX ADMINISTRATION TAX REVENUE TECHNICAL SERVICES TELECOMMUNICATIONS TRANSPARENCY TREASURY UTILITIES
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Washington, DC
Africa | Tanzania
2013-07-25T16:52:20Z | 2013-07-25T16:52:20Z | 2001-10

This public expenditure review (PER) examines the budget performance for FY00- and the first eight months of FY01, when domestic revenue remained at the same low level as in the previous year (1.15 percent of GDP), while expenditures increased in FY00 by one percentage point, i.e., 15.9 percent of GDP. Some progress has been made in enhancing funding for priority activities in the areas or primary education, health care, roads and water, with most of the increased spending being at the district level. Likewise, progress has been made in bringing a greater share of donor financed development spending into the budget. Nonetheless, deviations between the budget presented at the National Assembly, and expenditure outturns, remain significant, especially for non-priority sectors, and, contingency funds retained by the Ministry of Finance are substantial. It is highlighted that problems in public expenditure management persist, being the main one the mismatch between available resources, and the intended scope of Government activities. Under-funding of budgets undermines prudent budget management, thus recommendations suggest reviews by Government to ensure fully funded expenditures for FY02. Recommendations to ease the mismatch between monthly cash requirements, and exchequer releases, suggest the presentation of a cash flow plan to conform to aggregate ceilings, as an instrument to respect overall yearly budget ceilings, but separating contingency provisions to minimize unforeseen expenditures. Concerning payment arrears, a relief program is recommended to clear the debt stock of poor local authorities.

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