[{"bbox": [83, 106, 1147, 263], "category": "Text", "text": "revenue forecasting, debt management functions, management of loans, grants and guarantees and inter-governmental transfers. The review will also assess opportunities to improve the budget process to allow for more inclusive and productive consultations between government, private sector and civil society on proposed tax policy changes. The Government's is expected to maintain its current open and cooperative attitude towards private sector and CSOs in the review process. Both processes confirm the GoT's openness and commitment to evidence-based PFM and DRM reforms."}, {"bbox": [83, 270, 1147, 325], "category": "Text", "text": "In conclusion, the public finance management reform strategy is sufficiently relevant and credible, including on domestic revenue mobilisation, and the eligibility criterion is met."}, {"bbox": [146, 334, 648, 364], "category": "Section-header", "text": "### 2.2.5. Transparency and Oversight of the Budget"}, {"bbox": [83, 371, 1147, 424], "category": "Text", "text": "While Budget Transparency in Tanzania has been inconsistent, the overall trend and latest developments are positive (2017-2021)."}, {"bbox": [83, 430, 1147, 671], "category": "Text", "text": "Tanzania has a well-structured budget process with a sound legal base. The GoT follows the provisions of the Budget Act 2015 in a satisfactory manner. Since 2019, the GoT has consistently published budget guidelines, which provide the framework for the budget preparation process. The executive scrutinizes the budget before submission to parliament. The GoT does not publish the Executive's Proposal online. After presenting the Executive's budget proposal to parliament, parliamentary sessions take place between April and June before the start of the fiscal year on 1st July. After parliamentary approval, GoT publishes the Enacted Budget and a Citizen version on the website of the Ministry of Finance and Planning. In recent years, all volumes are made available within weeks from its enactment. In previous years, timely online publication has been a challenge. This year, the Enacted Budget for FY 2021/22 was published timely."}, {"bbox": [83, 676, 1147, 861], "category": "Text", "text": "During budget implementation, the Budget Act prescribes the need to publish Budget Execution Reports (BERs) within 30 days after the end of every quarter. In reality, the reports are often delayed. While internal information systems have made the production of these reports more efficient, lengthy internal approval processes stood in the way of timely publication. The BER for Q2 serves as a mid-year report. Its quality can be improved by reporting on budget re-allocations. The most recent in-year reports for FY2020/21 are all available online. Financial Statements are published after release of the general audit reports, which are published annually in April. The Financial statements from 2017 up to 2020 are all available online."}, {"bbox": [83, 867, 1147, 1001], "category": "Text", "text": "Budget comprehensiveness has improved, as the budget currently shows both the actual budget and fiscal forecasts for outer years. Data necessary to improve the comprehensiveness of the information presented in the Budget documentation is readily available. For example, the Integrated Financial Management System (IFMIS) produces regular reports based on the revised budget allocations for different Votes. Also, expenditure can be compared against budget on IFMIS regularly."}, {"bbox": [83, 1006, 1147, 1193], "category": "Text", "text": "Tanzania's Open Budget Survey score increased to 17 in 2019 from 10 in 2017, suggesting a small positive trend. At the same time, budget Transparency remains low, with according to OBS scant availability of information. Tanzania loses most points by not making the Executive's Budget Proposal available online before the budget is enacted every year in June. Tanzania's mid-year report is not considered sufficient as an update on budget execution, and in-year budget execution reports have been published with a delay. The Tanzania Budget Act 2015 instructs GoT to publish the audited financial statements. Since the audit is released every year in April, GoT does not meet the OBS deadline of publication within 4 months after the end of the FY."}, {"bbox": [83, 1198, 1147, 1279], "category": "Text", "text": "The Open Budget Survey 2019 reports that the legislature and the audit office provided weak oversight during budgeting process. Tanzania scored 31 out of 100 on legislative oversight. While oversight is regarded as weak, both National Audit office and Legislature are continuously strengthening their respective institutions."}, {"bbox": [83, 1284, 1147, 1365], "category": "Text", "text": "With regards to parliamentary oversight, the parliamentary budget office continues to provide support to the parliament. An information centre has been set up to assist parliamentarians to access information related to budget and guide has been prepared to assist the National Assembly in scrutinizing the national budget."}, {"bbox": [83, 1370, 1147, 1556], "category": "Text", "text": "National Audit Office Tanzania (NAOT) is part of the budget control process. NAOT does not have a significant role in the budget preparation process but does participate during budget execution by scrutinizing approved estimates and actuals. General Audit reports are published in April, in compliance with the Audit Act and the quality is sound. The scope of the General Audit reports has broadened over the years to include Information Systems audits and NAOT is rolling out comprehensive audit across the organization. The independence of NAOT, as per the current legal framework, requires monitoring as well as the implementation of audit recommendations, which is in need of more active follow-up from management."}, {"bbox": [83, 1562, 1033, 1589], "category": "Text", "text": "In conclusion, the relevant budget documentation has been published and the eligibility criterion is met."}, {"bbox": [1040, 1663, 1159, 1688], "category": "Page-footer", "text": "Page 10 of 24"}]