United Republic of Tanzania - Public Expenditure and Financial Accountability Review 2009

Abstract

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.