[{"bbox": [143, 131, 1086, 452], "category": "Text", "text": "(C) and external audit (B). Tanzania improved reporting on expenditures from non-tax revenues through the Government Electronic Payment Gateway and expenditures from grant-financed development projects through the new D-fund system. These improvements reduced unreported expenditures and the coverage of these expenditures. The availability of budget execution reports has become more regular and timely compared to the 2017 PEFA, even though its content and scope of the comparison to the original budget did not change. Finally, independence of the supreme audit institution improved because the CAG now has full operational control over the execution of his budget, with clear procedures in place for formulation facilitated by a committee led by the Public Accounts Committee (opposition-led). Tanzania continues to score a D for PI-9 Public access to information and PI-5 Budget documentation, pointing to the need for a stronger reform effort in this area."}, {"bbox": [143, 478, 1086, 538], "category": "Text", "text": "In parallel to the PEFA assessment, GoT has started taking clearer steps to improve transparency and the quality of budget documentation since March/April 2022:"}, {"bbox": [181, 539, 1086, 626], "category": "List-item", "text": "* As part of the FY2022/23 budgetary cycle, the Government published volume's II-IV of the executive budget proposal online before enactment of the budget. Volume I was published as well, but only after enactment."}, {"bbox": [181, 627, 1086, 715], "category": "List-item", "text": "* Comprehensiveness of the budget improved as the FY2022/23 budget now also provides aggregates according to economic classifications. The FY2022/23 also includes high-level policy objectives with the associated funding allocations³³."}, {"bbox": [181, 716, 1086, 886], "category": "List-item", "text": "* The Government published the Citizen budget for FY2022/23 in August 2022, which is considerably sooner than the years before, when the citizen budget experienced a delay of approximately 10 months according to the PEFA 2021. The content and presentation of the Citizen budget improved as well during FY2022/23. It clearly spells out government policy objectives, the sectoral allocations and reforms in taxes, fees and levies."}, {"bbox": [181, 890, 1086, 1094], "category": "List-item", "text": "* The Ministry of Finance and Planning launched a new website in September 2022, which considerably improved the accessibility of budget documentation and financial reporting. The new website provides up to date in-year reports for FY2020/21 and FY 2021/22 and budget documentation of the most recent 3 fiscal years, which had disappeared from the former website. Historical reports still need to be added. The new website also specifies the date of uploading, which allows for better tracking of timely publications."}, {"bbox": [181, 1096, 1086, 1270], "category": "List-item", "text": "* The new PFM reform strategic plan, pays significant attention to the challenge of transparency and quality of budget documentation in the situational analysis. The strategic plan formulates a Specific Objective 'Level of public access to budget documents improved in line with international best standard including PEFA and OBS' and also includes an indicative activity focussed on developing comprehensive budget documentation procedures."}, {"bbox": [181, 1271, 1086, 1387], "category": "List-item", "text": "* Tanzania committed to resuming Public Expenditure Reviews. A public expenditure review (PER) analyses the quantity and quality of public spending over time against policy goals and performance indicators. They usually give a good insight into the effectiveness of spending at sector level, which currently is not transparent."}, {"bbox": [143, 1406, 1086, 1582], "category": "Text", "text": "Finally, oversight of the budget and public finances has improved over time. According to the PEFA, the independence of the supreme audit institution improved, because the CAG now enjoys full operational control over the execution of its budget. Processes are in place for the preparation of estimates and budge approval for the CAG which is a meeting chaired by the chairman of the public accounts committee, the minister of finance and members of the public accounts committee. Budgets agreed are forwarded to the national assembly without alteration."}, {"bbox": [143, 1609, 872, 1637], "category": "Footnote", "text": "³³ Budget Books Volume I – IV FY 2022/23, Ministry of Finance and Planning website"}, {"bbox": [603, 1673, 630, 1697], "category": "Page-footer", "text": "14"}]