The United Republic of Tanzania : Public Expenditure Review

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 F...

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Bibliographic Details
Main Author: World Bank
Format: Public Expenditure Review
Language:English
en_US
Published: Washington, DC 2013
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2001/10/1760784/tanzania-public-expenditure-review
http://hdl.handle.net/10986/14607
id okr-10986-14607
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic 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
spellingShingle 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
World Bank
The United Republic of Tanzania : Public Expenditure Review
geographic_facet Africa
Tanzania
relation Public expenditure review (PER);
description 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.
format Economic & Sector Work :: Public Expenditure Review
author World Bank
author_facet World Bank
author_sort World Bank
title The United Republic of Tanzania : Public Expenditure Review
title_short The United Republic of Tanzania : Public Expenditure Review
title_full The United Republic of Tanzania : Public Expenditure Review
title_fullStr The United Republic of Tanzania : Public Expenditure Review
title_full_unstemmed The United Republic of Tanzania : Public Expenditure Review
title_sort united republic of tanzania : public expenditure review
publisher Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2001/10/1760784/tanzania-public-expenditure-review
http://hdl.handle.net/10986/14607
_version_ 1764426868563378176
spelling okr-10986-146072021-04-23T14:03:14Z The United Republic of Tanzania : Public Expenditure Review World Bank 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 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. 2013-07-25T16:52:20Z 2013-07-25T16:52:20Z 2001-10 http://documents.worldbank.org/curated/en/2001/10/1760784/tanzania-public-expenditure-review http://hdl.handle.net/10986/14607 English en_US Public expenditure review (PER); CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa Tanzania