United Republic of Tanzania - Public Expenditure and Financial Accountability Review 2009
The budget analysis section constitutes the 'core analyses of the Public Expenditure and Financial Accountability Review (PEFAR) 2009 report. The rapid budget analysis 2009 and the budget execution analysis 2009 are two key inputs into the rep...
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| Format: | Public Expenditure Review |
| Language: | English |
| Published: |
World Bank
2012
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| Online Access: | http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333037_20101124021837 http://hdl.handle.net/10986/2944 |
| Summary: | The budget analysis section constitutes
the 'core analyses of the Public Expenditure and
Financial Accountability Review (PEFAR) 2009 report. The
rapid budget analysis 2009 and the budget execution analysis
2009 are two key inputs into the report's core
analysis. The report presents an overview of the main
findings and key messages of the various sector and thematic
reports carried out as part of the rapid budget analysis and
budget execution analysis of the 2008-09 cycle. The analysis
in this part of the report utilizes both budget estimates
and actual expenditure data. The budget estimate data used
are as originally approved by the Parliament, while the
actual expenditure data used are as generated from the
Integrated Financial Management System (IFMS). The actual
expenditure data are in some parts complemented by the data
downloaded from the 'logintanzania' website,
especially data for Local Government Authorities (LGAs). As
much as possible, the analysis is cast from a medium term
perspective, with both budget estimates and actual spending
data giving a three year trend or more in order to make some
meaningful comparison. The last stage of the analysis in
this part addresses the question of whether actual
expenditures in 2008-09 were consistent with the original
approved budget. It also examines the question of whether
the budget achieves its stated impact on the ground, in
terms of providing effective public services to the
population in an equitable and efficient manner. In
particular, the analysis of the execution of the budget in
2008-09, with a particular focus on the Ministries,
Departments and Agency (MDA) development budget, is
presented in this part. The analysis in this section
continues by shedding some light on value audits conducted
by the National Audit Office (NAO) in two key sectors,
education and health. |
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