[{"bbox": [144, 161, 1086, 306], "category": "Text", "text": "However, there are still important challenges remaining for the PFM systems to reach the intended impacts of strategic allocation of resources and efficient service delivery. Within the energy sector reform programme, the policy dialogue with Ministries of Finance and Energy will seek to improve the allocation of funds, efficient service delivery and the investment in the energy sector."}, {"bbox": [144, 335, 1086, 447], "category": "Text", "text": "Given the commitment of the government in the PFM reform and the progress observed in recent years evidenced by the PEFA exercise and several assessments on the reform programme, it can be concluded that the PFM reform programme is relevant and credible."}, {"bbox": [218, 491, 713, 521], "category": "Section-header", "text": "### 1.6.4 Transparency and oversight of the budget"}, {"bbox": [144, 533, 1087, 1167], "category": "Text", "text": "The Budget Act 2015 provides the legal basis for effective and transparent oversight of the budget process. The Budget process has been steadily improving in recent years in Tanzania and is fairly well established at present. Budget Guidelines are published each year around November, and budget discussions take place in Parliament between April and June. The Budget Speech is usually the second Thursday of the month of June, followed by the publication of the draft Finance Bill (including on the Parliament website), which usually allows for appropriation of the Budget through the Finance Act (also published on the Parliament website) before the start of the financial year on 1 July. The more detailed Budget Books are subsequently published in four volumes on the Ministry of Finance website, and although the first book (Volume I: Revenue) is often published very late in the year, the planned expenditure Volumes II-IV are published quite rapidly. There is also usually a Citizen's Guide to the Budget published by the Ministry of Finance together with The Policy Forum.³¹ Budget Execution Reports are supposed to be published quarterly on the Ministry of Finance website, and though this has been variable in the past two fiscal years (with no reports being published in the 2015/16 election year and serious delays in publishing the 2016/17 quarterly reports), the Ministry of Finance has committed to improving the situation again.³² The Minister of Finance gives two major updates on budget execution to Parliament: one during the end December \"State of the Economy\" speech and one during the June economic update speech which just precedes the Budget Speech. The Parliamentary Budget Committee is supported in its work by a recently-created Parliamentary Budget Office, and the Public Accounts Committee and Local Authorities Accounts Committee analyse expenditure based on external audit reports from the Controller Auditor General at the National Audit Office of Tanzania."}, {"bbox": [144, 1198, 1086, 1401], "category": "Text", "text": "According to the Open Budget Survey 2021, Tanzania slightly improved its transparency score from 2021. The improvement is due to more timely online publication of in-year reports. The latest Open Budget Survey 2021 assesses progress during fiscal year 2020/21. Since the OBS 2017, Tanzania has lost points because it did not publish the executive budget proposal online, and not before enactment. As explained below, the Government has however started doing this at least partly from FY2021/22 and FY2022/23. In terms of public participation in the budget process, there is no improvements since 2019."}, {"bbox": [144, 1430, 1086, 1517], "category": "Text", "text": "The 2021 PEFA presents a mixed picture in terms of transparency and oversight of the budget, with three improved scores and two remaining structural weaknesses. Tanzania improved its scores for Central Government Operations outside financial reports (A), in-year budget reports"}, {"bbox": [130, 1547, 1086, 1591], "category": "Footnote", "text": "³¹ However, in 2016/17 the publication came very late (December online and January in hard copy) and it is not confirmed when publication is foreseen this year."}, {"bbox": [130, 1591, 1086, 1635], "category": "Footnote", "text": "³² Note: new legislation changes from July 2017 mean that the Ministry of Finance will from now on be obliged to report on budget execution only every 6 months instead of 3 months; this is due to the administrative costs of reporting so frequently."}, {"bbox": [603, 1673, 629, 1696], "category": "Page-footer", "text": "13"}]