Government-by-Government Assessments: Tanzania
During the review period, the government made significant progress by producing and publishing a supplementary budget when budget execution deviated significantly from budget projections. The government also made its enacted budget and end-of-year report available online. It did not publish a full executive budget proposal. Information on debt obligations was available online, including for state-owned enterprises. Publicly available budget documents did not provide a substantially complete picture of the government’s planned expenditures and revenue, and there is anecdotal evidence the government maintained significant off-budget accounts. The intelligence budget was not part of the public budget, and there was no parliamentary oversight. The supreme audit institution met international standards of independence. It reviewed the government’s accounts and made its reports publicly available within a reasonable period. The government specified in law or regulation and appeared to follow in practice the criteria and procedures for awarding natural resource extraction contracts and licenses. Basic information on natural resource extraction awards was publicly available.
Tanzania’s fiscal transparency would be improved by:
- Making its executive budget proposal widely and easily accessible to the public;
- Subjecting intelligence budgets to greater civilian oversight; and
- Ensuring actual revenues and expenditures reasonably correspond to those in the enacted budget.