THE UNITED REPUBLIC OF TANZANIA MINISTRY OF FINANCE AND PLANNING

Transcription

1 THE UNITED REPUBLIC OF TANZANIA MINISTRY OF FINANCE AND PLANNING BUDGET EXECUTION REPORT FOR THE THIRD QUARTER OF THE FISCAL YEAR 2016/17 (JULY MARCH, 2017) APRIL, 2017

2 SUMMARY The Country s economic performance remained buoyant between 2012 and 2016 with real GDP growing at an annual average rate of 6.7 percent. For the past three consecutive years, real GDP grew by 7.0 percent. Headline inflation remained at single digit throughout the year which culminated at an average rate of 5.2 percent in 2016 compared to 5.6 percent recorded in From January to March 2017, total revenue collection was Shillings. 4,037.0 billion, which was 87 percent of the estimates of Shillings 4,628.9 billion. Tax revenue collections amounted to Shillings 3,515.5 billion equivalent to 93 percent of estimated Shillings. 3,781.0 billion. Cumulative (July March 2017) total revenue was Shillings. 12,465.8 billion being 91 percent of the estimated target of Shillings. 13,746.1 billion. Tax revenue collection was Shillings 10,579.7 billion equivalent to 94 percent of estimates and 15 percent increase when compared to the same period in 2015/16. Non-tax revenue continued to perform below the estimates during this period whereas the actual revenue collection from this category was Shillings billion against the estimates of Shillings billion, equivalent to 59 percent. Details of revenue in major components are presented in Annex B. Expenditure policies during the quarter under review focused on aligning expenditure with expected revenues, strengthening the control and management of public expenditure through: enforcing the Budget Act No. 11 of 2015; continue with an emphasis on the use of EFDs by all Government institutions and agencies in procuring goods and services; ensure that all Government institutions, agencies and local Government authorities submit their budget estimates to the Paymaster General for scrutiny and approval; continue with verification of arrears and claims; and ensure bulk procurement from manufacturers/producers instead of using agents. During the period (July to March, 2017) a total of Shillings 18,139.1 billion was released to Ministries, Independent Departments and Agencies, Regional Secretariats and Local Government Authorities, equivalent to 61.4 percent of the annual budget estimates of Shillings 29,539.6 billion. Out of this amount, Shillings 14,065.3 billion was for recurrent expenditure and Shillings 4,073.8 billion was for development expenditure. Annex B and Annex C have details. The Government is striving to address challenges experienced in the first nine months of 2016/17 by pursuing several interventions including: expansion of Tax Base through data clean up and registration of new taxpayers; close monitoring of normal flows and collection of collectible tax arrears; close follow up of normal remittances are being made to ensure that taxes due are paid on time. Efforts are also being made to ensure early collection of confirmed amounts from taxpayers; enhancement of electronic filling for all traders; effective utilization of information from internal and external sources; proper management of tax exemptions, proper use of forensic technology and general surveillance for the purpose of minimizing tax evasion; revamping VAT on cement, sugar, beer, cigarette and soft drinks industries and improving excise duty collection from mobile phone companies so as to revenue targets; and enhancement of EFD enforcement operations. 1

3 35,412 41,051 48,607 57,098 66,194 75,336 85,291 97, RECENT MACROECONOMIC PERFOMANCE 1.1 Real GDP Growth 1. The Country s economic performance remained buoyant between 2012 and 2016 with real GDP growing at an annual average rate of 6.7 percent. For the past three consecutive years, real GDP grew by 7.0 percent. The growth of 7.0 percent in 2016 was supported mainly by increase in electricity generation, manufacturing; improvement in transport services; expansion of information and communication services; expansion and improvement of financial services; and increase in enrolment for standard one pupils and form one students as a result of Government free education initiative which started in January, The growth however, missed the target of 7.2 percent mainly on account of underperformance in agriculture sector. The growth of this sector continued to decelerate, growing at 2.1 percent in 2016 compared to 2.3 percent in 2015 due to the prolonged drought since the second half of The economic activities which recorded highest growth in 2016 include: construction (13.0 percent); information and communication (13.0 percent); transport and storage (11.8 percent); mining and quarrying at 11.5 percent; and financial and insurance services (10.7 percent). Chart 1.1: Real GDP Growth and Nominal GDP Total GDP at current market prices (Bln TZS) RHS Real GDP Growth (Calendar Year) LHS 9.0% 120, % 7.0% 6.4% 7.9% 7.3% 7.0% 7.0% 7.0% 100, % 5.4% 5.1% 80, % 60, % 3.0% 40, % 1.0% 20, % 2008/ / / / / / / /16 Year - Source: Ministry of Finance and Planning 2

4 1.2 Inflation 2 Headline inflation remained at single digit throughout the year which culminated at an average rate of 5.2 percent in 2016 compared to 5.6 percent recorded in In March 2017, headline inflation was 6.4 percent compared with 5.6 percent recorded in March 2016, with food inflation increasing to 11.7 percent and core inflation rate declining to 2.3 percent in March, 2017 from 8.0 percent and 2.8 percent respectively in the corresponding period in Inflation is projected to slow down further in the near-term, on the assumption of continued stability in global oil prices, improving domestic power supply, and improved weather condition. 2.0 GOVERNMENT OPERATIONS 2.1 Domestic Revenue 3 The Government has taken various policy and administrative measures to enhance domestic revenues with a view to reduce foreign dependence. These measures include: increasing domestic revenue collection by strengthening existing sources and identify new potential sources of revenue; and strengthening the effective use of Electronic Fiscal Devices (EFDs) which are linked to Tanzania Revenue Authority (TRA) database to ensure that the Government earns appropriate tax revenue. 4 From January to March 2017, total revenue collection was Shillings 4,037.0 billion, which was 87 percent of the estimates of Shillings 4,628.9 billion. Tax revenue collections amounted to Shillings 3,515.5 billion equivalent to 93 percent of estimated Shillings 3,781.0 billion. Cumulative (July March 2017) total revenue was Shillings 12,465.8 billion being 91 percent of the estimated target of Shillings 13,746.1 billion. Tax revenue collection was Shillings 10,579.7 billion equivalent to 94 percent of estimates which is an increase of 15 percent when compared to the same period in 2015/16. Non-tax revenue continued to perform below the estimates during this period whereas the actual revenue collection from this category was Shillings billion against the estimates of Shillings billion, equivalent to 59 percent. Cumulatively, non-tax revenue collection was Shillings 1,531.6 billion against the 3

5 target of Shillings 2,038.7 billion, equivalent to 75 percent and 100 percent higher when compared to the same period in 2015/16. (See, ANNEX B for details) 2.2 Revenue by Source Taxes on Imports 5 During the quarter under review (January March 2017), collections on import taxes and duties were Shillings billion reflecting a performance of 85 percent of estimates of Shillings 1,127.4 billion. All taxes and duties on importation performed below targets with exception of excise on petroleum products. Import duty performed at 90 percent whereby collection was Shillings billion against the target Shillings billion. Collection from Excise duty on petroleum was Shillings billion against the target of Shillings equivalent to 102 percent. On cumulative basis (July 2016 March 2017), total collection from Taxes on imports was Shillings 3,050.2 billion against the target of Shillings 3,373.7 billion, equivalent to 90 percent and which is 7 percent higher compared to the same period in 2015/16. Under performance was mainly attributed to decline in importation of non-capital goods as well as decline of volumes of imported goods compared to same period in 2015/ Taxes on Domestic Sales 6 During the quarter under review, overall collection of taxes on domestic sales amounted to Shillings billion against the target of Shillings billion. This reflects performance rate of 86 percent. Even though, collections were under the target, but still was 13 percent higher compared to the same period in 2015/16. On cumulative basis, Shillings 2,364.1 billion have been collected against the target of Shillings 2,764.1 billion equivalent to 86 percent of the target and 16 percent increase when compared to the same period in 2015/16. Under performance was due to decline in consumption of some manufactured goods such as cigarettes, beer, soft drinks and hard drinks which have affected the taxable base. In addition, some of manufacturers of soft drinks are still under expansion programmes and bulk purchase of raw material which has reduced the amount of VAT payable during the period. 4

6 2.2.3 Income Tax The overall Income tax collection during the quarter under review was Shillings 1,176.6 billion, which is 88 percent of the target to collect Shillings 1,329.7 billion. However, this is lower by one (1) percent when compared to the collection registered in the same period in 2015/16. Cumulative income tax collections for the period between July 2016 to March 2017 was Shillings 3,505.7 billion which is 90 percent of the estimates of Shillings 3, billion and four (4) percent higher when compared to the same period in 2015/16. All types of income taxes underperformed during this period. The under performance of income tax collection was caused by: downward amendments of corporation tax due to increase in production costs and financial market liquidity squeeze which reduced profitability of some of the financial institutions; retrenchment of workers from Shanta mining, TANESCO, Capital drilling, Pangea minerals, Sandvik mining, Baker Hughes, BG Tanzania, and Pan Africa Energy companies and slowdown of exploration activities from Oil and Gas companies such as Halliburton, Shlumberger, Statoil, Ophir and TANROADS. Chart 2.1: Revenue performance by category Source: Ministry of Finance and Planning 5

7 In Billion Shillings Other taxes 7 During the period between January and March 2017, actual collection from this category amounted to Shillings billion, which was 101 percent of estimates of Shillings billion. Skills Development Levy, Motor vehicle taxes and Departure service charges performed at 98 percent, 99 percent and 89 percent respectively. Cumulative collection for the period between July 2016 and March 2017 was Shillings 1,749.1 billion being 100 percent of estimates and 22 percent increase when compared to the same period in 2015/ Non Tax Revenue 8 Collection of non-tax revenue was 59 percent of the estimates to collect Shillings billion for the period; this is an increase of 48 percent when compared with the corresponding period in 2015/16. The underperformance is explained by poor collection systems, laxity in enforcement and lack of capacity in the implementing institutions and agencies. On cumulative basis, total collection of nontax was Shillings 1,531.6 billion being 75 percent of the target of Shillings 2,038.7 billion and 100 percent higher when compared to the same period in 2015/16. During the first nine months of 2016/17, LGAs own source revenue collection performance has recorded Shillings billion, being 71 percent of the target to collect Shillings billion, equivalent to an increase of 14 percent when compared to the same period in 2015/16. Collection of property tax by TRA on behalf of LGAs has contributed to this shortfall. Chart 2.2: Revenues Performance July 2016-March ,000 12,000 10,000 8,000 6,000 4,000 2,000 - Taxes on Imports Taxes on Domestic Sales Income Tax Other Taxes Non Tax Revenue LGAs Own Source Total Revenue Estimates Actual July-March 2017 Source: Ministry of Finance and Planning 6

8 In Billin Shillings 2.3 Expenditure Policies and Performance 9 Expenditure policies during the third quarter focused on aligning expenditure with expected revenues, strengthening the control and management of public expenditure through: enforcement of the Budget Act No. 11 of 2015; continue with emphasis on the use of EFDs by all Government institutions and agencies in procuring goods and services; ensuring all Government institutions, agencies and Local Government Authorities submit their budget estimates to the Paymaster general for scrutiny and approval; continuing with verification of arrears and claims; and ensuring bulk procurement from manufacturers/producers instead of Agents. 10 During the period between July 2016 and March 2017, total funds released to Ministries, Independent Departments and Agencies, Regional Secretariats and Local Government Authorities amounted to Shillings 18,307.6 billion or 61.9 percent of the budget estimates of Shillings 29,539.6 billion. Out of this amount, Shillings 14,018.6 billion was for recurrent expenditure equivalent to 79.1 percent of the budget estimates of Shillings 17,719.5 billion and Shillings 4,289.0 billion for development expenditure equivalent to 36.3 percent of estimates of Shillings 11, The recurrent expenditure comprised of wages and salaries Shillings 4,791.0 billion, Consolidated Fund Services (CFS) Shillings 7,110.0 billion and Other Charges (OC) Shillings 2,164.3 billion. Out of the amount released for development expenditure, Shillings 3,265.9 billion was local funds and Shillings 1,023.0 billion was from foreign funds. The performance of funds releases is shown in Chart 2.3 Chart 2.3: Performance of Funds Releases against Annual Budget 9, , , , , , , , , Annual Budget Releases Up to March,

9 2.3.1 Recurrent Expenditure 11 The recurrent funds released during the period, July March, 2017 were mostly directed to: wages and salaries Shillings 4,791.0 billion; public debt Shillings 7,110.0 billion; free basic education Shillings billion; examination expenses Shillings 64.8; defence and security organs operations Shillings billion; prisoners food Shillings 13.5 billion; agricultural inputs subsidy Shillings 10.0 billion; and National Food Reserve Shillings 9.0 billion. 12 Other priority expenditure included: financing of Parliamentary meetings and other operations of the National Assembly Fund Shillings 60.8 billion; Judiciary Fund Shillings 24.2 billion; interns allowance, on call allowance and other health operations Shillings 60.0 billion; international contributions to regional and international bodies Shillings 14.0 billion; subsidy payment to Political Parties Shillings 12.8 billion; and payment of Foreign Missions rental charges and other expenses Shillings 50.5 billion Development Expenditure 13 During the period under review, the development funds released to Ministries, Independent Departments and Agencies, Regional Secretariats and Local Government Authorities amounted to Shillings 4,289.0 billion, equivalent to 36.3 percent of the estimates of Shillings 11,820.5 billion. The development activities which were accorded high priority included: procurement of drugs and medicines and medical equipment Shillings billion; Railway Fund Shillings 111.7; advance payment for construction of Central Railway - Standard Gauge Shillings billion; construction and rehabilitation of roads including payment of contractors outstanding arrears Shillings billion; Higher Education Students Loans Shillings billion; rural and urban water supply Shillings billion; power generation, transmission and distribution including rural electrification Shillings billion; and construction and rehabilitation of Regional and District roads Shillings Grants and Financing by Component 14 During the quarter under review, total grants received amounted to Shillings 70.8 billion; equivalent to 27.8 percent of the estimated Shillings billion primarily 8

10 In Billion Shillings due to un-disbursement of General Budget Support (GBS) and Projects Grants. Total grants disbursed were 18.3 percent lower than the actual amount realized in the corresponding quarter in 2015/16. Total grants received for the period of July 2016 to March 2017 was Shillings being 49.8 percent of the estimates and 57.2 percent higher when compared to the same period in 2015/ Out of the total grants received for the period of July 2016 to March 2017, foreign assistance in the form of GBS amounted to Shillings 36.1 billion against a year target of Shillings billion equivalent to 20.1 percent of the target, while Project and Basket funds were Shillings billion and Shillings 89.1 billion respectively. Total amount of project grants recorded for the period between July 2016 and March 2017 were 54.8 percent of budget estimates for the period while disbursements for Basket support funds were 49.9 percent of the estimates. Chart 2.3: Foreign Grants from July 2016 to March Programme Grants Project Grants Estimates Actuals July- March 2015/16 Basket Support Grants 16 Total financing during the period between July 2016 and March 2017 was Shillings 1,589.1 billion being 60 percent of the budget estimates. Disbursements were Shillings 75.3 billion for General Budget Support Loans; Shillings 1,259.7 billion for project; Shillings 203 billion for Basket Loans and nothing was disbursed as non- 9

11 concessional loans. Total domestic financing (net) for the period between July 2016 and March 2017 was repayment of Shillings billion equivalent to percent of estimates. Chart 2.4: Foreign Loans from July 2016 to March In Billion Shillings Programme Loans Project Loans Basket Support Loans Non Concessional Borrowing Amortisation foreign Net Domestic Financing Estimates July - March 2017 Actuals July - March 2017 Actual July- March NATIONAL DEBT DEVELOPMENT 17 During the quarter under review, Central Government debt stock recorded United States Dollar (USD) 19, million compared with USD 17, million as at end of March 2016 equivalent to an increase of 10.4 percent. Out of which USD 13, million was domestic debt and USD million was external debt. The share of domestic debt to total debt was 28.2 per cent and external debt was 71.8 percent. The increase of Government debt was caused by new disbursements of external debt and issuance of domestic debt to finance budget deficit. 3.1 Domestic Debt 18 As at end of March 2017, Domestic Debt Stock was Shillings 12, billion (equivalent to USD 5,403.6 million) representing an increase of 20.7 per cent compared with the quarter ending March Out of total domestic debt, Central Government 1 End March 2017 Exchange rate USD/TZS = End March 2016 Exchange rate USD/TZS =

12 Securities outstanding amounted to Shillings 10, billion (equivalent to USD 4,902.7 million) and other liability outstanding stood at Shillings 1, billion (equivalent to USD millions). The increase of domestic debt stock was consistent with the annual borrowing plan for financing budget deficit and refinancing matured obligations. 3.2 External Debt Stock 19 The Central Government external debt stock as of March, 2017 stood at USD million compared with USD 12, million as of March 2016 equivalent to an increase of 7.6 per cent. The increase was due to disbursements from loan contracted by the Government to finance development projects. Out of total external Government Debt, Multilateral Debt Stock recorded USD 7, million, Bilateral USD 1, million, Commercial and Export Credit USD 4, million. 4.0 LIKELY OUTTURN 20 On domestic revenue, the Government is striving to address challenges experienced in the first nine months of 2016/17 by pursuing several interventions including: expansion of Tax Base through data clean up and registration of new taxpayers; close monitoring of normal flows and collection of collectible tax arrears; close follow up of normal remittances are being made to make sure that taxes due are paid on time. Efforts are also being made to ensure early collection of confirmed amounts from taxpayers; enhancement of electronic filling for all traders; effective utilization of information from internal and external sources; proper management of tax exemptions, proper use of forensic technology and general surveillance for the purpose of minimizing tax evasion; revamping VAT on cement, sugar, beer, cigarette and soft drinks industries and improving excise duty collection from mobile phone companies so as to attain revenue targets; enhancement of EFD enforcement operations; intensification of audits to all taxpayers; undertaking specific Audit and investigation of specific taxpayers in the Telecommunication sector, Real estates, Tourism sector, Multinational companies and Licensed Customs Operators. 11

13 21 Expenditure will be adjusted in line with available resources while protecting key expenditure items including investment spending on priority projects taking into account the anticipated shortfall in foreign resources especially non concessional borrowing. Debt service is expected to be higher than budget estimates due to rising domestic interest rates. The Government has made progress in raising funds from External Non-Concessional Borrowing. To end June 2017, the Government is expected to raise ENCB amounting to USD 500 million. Budget Estimates Estimates Revenue Performance July -March 2017 January - March 2017 Actual Percent of estimate Revenue ( Including LGAs own sources) 18, , , % 3, % 13, , % 10, % Revenue (Excluding LGAs own sources) 17, , , % 3, % 13, , % 9, % Tax Revenue 15, , , % 3, % 11, , % 9, % Taxes on Imports 4, , % % 3, , % 2, % Import Duty 1, % % % % Petroleum % % % % Excise % % % % Others 2, % % 1, , % 1, % Excise % % % % VAT on Non-Petroleum imports 2, % % 1, , % 1, % Taxes on Domestic Sales 3, % % 2, , % 2, % Excise 1, % % % % Value Added Tax (VAT) 2, % % 1, , % 1, % Income Tax 5, , , % 1, % 3, , % 3, % PAYE 2, % % 1, , % 1, % Corporate and Parastatals 1, % % 1, , % 1, % Individuals % % % % Withholding Taxes % % % % Rental Tax % % % % Other Income % % % % Other Taxes 2, % % 1, , % 1, % Skills Development Levy % % % % Fuel Levy and transit fee % % % % Stamp Duty % % % 9.4-5% Departure Service Charges % % % % Processing Fee-dry cargo-tra % 0.0 0% % 0.0 0% Export Duty % 0.0 0% % 0.0 0% Railway Development Fund % % % % National Water Development Fund % % % % Motor vehicle taxes % % % % Treasury Voucher Cheque % % % % Transfer to REA % % % % Refunds % % % % Refunds - VAT % % % % Refunds - other % % % % Non Tax Revenue 2, % % 2, , % % Parastatal Dividends % % % % Excess Capita Redeemed % % 0.0 Ministries and Regions 1, % % 1, % % TRA Non Tax % % % % LGAs own source % % % % Source: Ministry of Finance and Planning January - March 2015/16 Actual Year on year % change Estimates July - March 2017 Actual Percent of estimate July-March 2015/16 Actual ANNEX A Billion Shillings Year on year % change 12

14 Annex B A B VOTE RECURRENT FUNDS RELEASED FOR THE PERIOD JULY 2016 TO MARCH 2017 VOTE NAME APPROVED BUDGET 2016/17 TOTAL FUNDS RELEASED JULY MARCH 2017 PERCENTAGE 20 CFS State House OC 10,400,000,000 7,800,000,000 75% PE 4,562,054,000 3,421,540,500 75% 22 Public Debt 8,000,000,471,000 7,098,759,648,664 89% SUB-TOTAL 8,014,962,525,000 7,109,981,189,164 89% MINISTRIES 2 Teachers' Service Commission 3,605,773,000 1,769,938, % 3 National Land Use and Planning 901,621, ,810, % 4 Reecords & Archives Mgt Department 350,447, ,759, % 5 National Irrigation Commission Board 299,786, ,182, % 6 President's Delivery Bureau 397,278, % Treasury Registrar 8,206,645,000 13,070,099, % 7 Deni la Pre 99 PSPF 150,000,000,000-9 Secretariat of Public Remunaration Board 1,385,812, ,092, % 10 Joint Finance Commission 909,798, ,202, % 11 Oil and Gas Bureau 198,639, ,024, % 12 Judiciary Service Commission 820,507, ,023, % 13 Financial Intelligence Unit 1,603,081,000 1,176,095, % 14 Fire and Rescue Force 11,186,151,000 8,628,959, % 15 Com. for Mediation & Arbitration 619,113, ,929, % 16 Attorney General's Office 2,256,060,000 2,486,170, % 25,549,420,085 14,125,348, % The Treasury 71,855,123,004 Contingency 124,335,601, % 21 TRA (PE & OC) 178,000,000, ,997,000, % Transfer to Zanzibar 21,000,000,000 31,150,000, % Contributions to International Orgnisations 47,255,883,000 16,254,321, % Suppliers Debts 10,000,000, Accountant General 13,801,749,000 14,476,287, % Treasury Voucher System 20,000,000,000 20,510,100, % Motor Vehicles Revolving Fund 5,000,000, ,334, % 24 The Cooperative Development Commission 1,636,291, ,430, % 25 Prime Minister 3,037,881,000 6,683,758, % 26 Vice President 2,499,800,000 3,137,638, % 27 Registrar of Political Parties 17,897,583,000 13,937,350, % Ministry of Home Affairs-Police Force 187,429,446, ,765,432, % Ministry of Home Affairs-Prisons Services 87,630,603,000 66,866,733, % 30 President's Office 103,947,799,004 88,026,203, % Special Expenditure 255,712,883, ,757,663, % 31 Vice President's Office 4,252,637,000 3,035,622, % 32 President's Office-Public Service Management and Good Governance 11,080,728,000 8,857,421, % 33 Ethics Secretariat 2,542,860,000 1,531,838, % Ministry of Foreign Affairs, East Africa, Rigional and International Cooperation 28,498,595,325 14,092,416, % 34 State Visits 10,000,000,000 7,636,323, % Entitlements to Foreign Staff 72,688,989,600 41,046,364, % Rent Embassies 19,595,972,075 17,880,044, % 35 Public Prosecution Division 3,546,327,000 1,997,998, % 37 Prime Minister's Office 13,562,686,000 7,979,104, % 38 Defence 276,086,020, ,211,088, % 13

15 The National Service 7,548,494,000 10,405,747, % 39 Ration & Ration Allowance 90,401,200,000 29,435,973, % Compulsory Service 20,100,000,000 9,217,150, % Judiciary Fund 28,519,534,000 24,176,771, % 40 Corruption and Economic Crimes Court 2,500,000,000 - Conducting Court Sessions and Uniforms 3,500,000, Ministry of Cons. Affairs Justice 2,274,376,000 1,780,510, % 42 The National Assembly Fund 68,267,508,000 60,829,238, % Ministry of Agriculture, Livestock and Fisheries 10,921,747,000 8,917,458, % 43 Agricultural Inputs subsidy 25,000,000,000 10,000,000, % NFRA & Tz Cereal Board 26,992,651,000 9,000,000, % School Meals 3,500,000, ,201, % 44 Ministy of Industry,Trade and Investment 5,304,997,000 5,200,823, % 45 National Audit Office 18,498,303,000 22,128,756, % Ministry of Education, Science, Technology and Vocational Training 20,597,212,802 22,181,054, % SDL- VETA 52,800,000,000 21,700,000, % Ration - food purchase TTC, ATC, MUST & DIT 12,516,200,200 7,638,629, % BTP/IPT - Mafunzo kwa Vitendo TTC, ATC, MUST & DIT 5,153,842,998 - NECTA- Examination 21,300,000,000 18,378,000, % Ministry of Lands, Housing and Human Settlement 15,531,158,000 9,960,515, % Land Rent collection costs at LGAs 10,000,000,000 2,357,641, % 49 Ministry of Water and Irrigation 5,111,620,000 3,667,852, % 50 Ministry of Finance and Planning 17,148,734,000 17,517,659, % 51 Ministry of Home Affairs 5,296,916,000 3,539,711, % 52 Ministry of Health, Community Development, Gender,Elderly and Children 33,761,376,995 34,135,128, % On CallAllowance 5,790,000, ,205, % Interns Allowance 18,600,000,000 13,824,374, % Community Development 5,074,420,005 3,967,234, % Community Development Colleges & Chakula cha wanafunzi (FDCs & CDTI) 11,512,215,000 1,555,652, % Commission for Human Rights and Good Governance 994,514, ,369, % President's Office - Regional Admin. and Local Govt. 6,396,357,000 4,800,404, % Ministry of Defence and National Service 2,410,594,000 2,397,666, % Generals Entittlement 3,900,000, ,000, % 58 Ministry of Energy and Minerals 38,871,729,000 22,519,432, % 59 Law Reform Commission 737,834, ,951, % 61 Electoral Commission 1,400,306, ,874, % 62 Transport 7,532,225,000 3,788,364, % Grant to Tanzania Airport Authority 31,556,749,000 22,437,832, % 65 Prime Minister's Office - Labour 3,119,066,000 2,258,132, % 66 Planning Commission 2,478,291,000 1,919,683, % 67 Public Service Recruitment Secretariet 1,180,916,000 1,307,740, % 68 Communication 912,326,000 1,044,958, % 69 Ministry of Natural Resources 20,909,348,000 12,069,924, % Tanzania Forestry Service 37,549,081, Anti-Drugs 1,729,437,000 1,042,846, % Tanzania Commission for AIDS 371,463, ,209, % 92 Aids Trust Fund 3,000,000, ,000, % 93 Immigration Department 14,838,240,000 13,183,692, % 94 Public Service Commission 1,912,824,000 1,167,414, % 96 Ministry of Information, Culture, Arts and Sports 3,888,906,000 4,773,610, % 98 Ministry of Works, Transports and Communication 1,653,791,000 1,365,246, % 99 Livestock and Fisheries 10,511,206,000 6,990,290, % SUB TOTAL 2,470,708,175,510 1,669,125,171, % 14

16 B REGIONS 36 Katavi 979,544,000 1,234,332, % 47 Simiyu 1,534,393,000 1,396,779, % 54 Njombe 1,076,323, ,163, % 63 Geita 1,092,077,000 1,005,663, % 70 Arusha 1,763,487,000 1,842,912, % 71 Pwani 1,109,402,000 1,387,183, % 72 Dodoma 1,681,238,000 1,523,811, % 73 Iringa 1,420,916,000 1,213,492, % 74 Kigoma 1,363,075,000 1,224,933, % 75 Kilimanjaro 1,803,745,000 1,808,048, % 76 Lindi 1,192,321,000 1,078,461, % 77 Mara 1,470,346,000 1,699,367, % 78 Mbeya 1,389,591,000 1,634,644, % 79 Morogoro 2,037,425,000 1,802,020, % 80 Mtwara 1,557,851,000 1,649,799, % 81 Mwanza 1,635,244,000 1,459,151, % 82 Ruvuma 1,698,919,000 1,471,139, % 83 Shinyanga 1,519,310,000 1,360,625, % 84 Singida 1,487,565,000 1,790,659, % 85 Tabora 1,582,260,000 1,840,008, % 86 Tanga 1,697,943,000 1,818,400, % 87 Kagera 1,584,297,000 1,497,415, % 88 Dar es Salaam 1,896,383,000 1,618,164, % 89 Rukwa 1,317,146,000 1,508,502, % 90 Songwe 866,241, ,122, % 95 Manyara 1,379,185,000 1,375,966, % SUB-TOTAL 38,136,227,000 38,183,770, % C LOCAL GOVERNMENT Agriculture 3,606,163, ,519, % Primary Education 116,811,697, ,989,923, % Secondary Education 147,048,520, ,872,776, % Health 23,452,943,000 6,846,662, % Roads 3,211,370, ,617, % Water 3,050,218, ,191, % Administration 34,858,625,000 8,286,184, % SUB TOTAL 332,039,536, ,817,874, % D LGAs Own Source 266,165,828, ,454,213, % E WAGES 6,597,437,946,000 4,790,953,666, % GRAND TOTAL 17,719,450,237,510 14,018,515,885, % 15

17 Annex C VOTE VOTE NAME LOCAL FOREIGN LOCAL FOREIGN LOCAL FOREIGN ( a ) ( b ) ( c ) ( d ) ( g ) ( h ) ( g ) ( h ) 5 National Irrigation Comm. Board DEVELOPMENT FUNDS RELEASED FOR THE PERIOD JULY 2016 TO MARCH 2017 APPROVED BUDGET 2016/17 TOTAL FUNDS RELEASED JULY MARCH 2017 PERCENTAGE 6,000,000,000 29,369,529,428 2,340,000, ,000,000 39% 1% 6 President's Delivery Bureau - 27,218,829,000-5,266,777,856 19% 7 Treasury Registrar 650,000,000 2,578,540, ,737,000 1,783,840,000 17% 69% 14 Fire and Rescue Force 3,500,000, ,045,000-3% 16 Attorney General's Chamber 1,000,000, ,441,000-12% 21 The Treasury 699,500,000,000 40,655,523, ,000,000 7,639,752,000 0% 19% 23 Accountant General 2,000,000,000 2,493,750,000 1,065,456,810 2,493,730,000 53% 100% 28 Police Force 5,000,000, ,041, ,308,000-4% 0% 29 Prisons Services 3,000,000,000 53,380, ,324,000-6% 0% 30 Cabinet Secretariat 26,000,000, ,449,029,000 1,813,399,376 66,852,412 7% 0% 31 Vice President's Office 8,000,000,000 2,973,083, ,186,455-3% 0% 32 Public Service Management 7,000,000, ,000,000 3,200,000, ,000,000 46% 89% 33 Ethics Secretariat 1,000,000, ,441,000-12% 34 Ministry of Foreign Affairs 8,000,000,000-3,489,315,000-44% 35 Public Prosecution Division Prime Minister's Office 5,000,000, ,467,620,000 4,476,949, ,300,000 90% 0% 38 Defence 10,000,000,000-1,000,000,000-10% 39 The National Service 8,000,000,000-1,000,000,000-13% 40 Judiciary 24,000,000,000 22,761,734, ,000, ,593,993 1% 4% 41 Min. of Constitutional Affairs and Justice 1,000,000, ,472, ,441,000 17,300,000 12% 4% 42 The National Assembly 7,000,000, ,090,000-3% 43 Ministry of Agriculture 22,000,000,000 78,527,497,000 1,635,710,000 2,192,986,705 7% 3% 44 Ministry of Industry 40,000,000,000-7,566,620, ,140,000 19% 45 National Audit Office 8,000,000,000 4,285,427, ,309,000 1,035,325,000 2% 24% 46 Ministry of Education (Other Projects) 620,693,856, ,963,691, ,067,625, ,602,836,953 65% 52% 48 Ministry of Lands 10,000,000,000 10,000,000,000 4,201,058,685 3,425,160,630 42% 34% 49 Ministry of Water (Other Projects) 690,155,000, ,038,937, ,778,694,700 18,227,882,213 24% 8% 50 Ministry of Finance 9,000,000,000 17,035,591, ,000,000 15,158,386,500 6% 89% 16

18 51 Ministry of Home Affairs 30,000,000,000 12,760,289,364-43% 52 Ministry of Health 320,134,600, ,377,083, ,258,373, ,664,177,287 43% 66% 53 Ministry of Community Dev. 5,365,400,000 3,483,183, ,217,000-4% 0% 55 Commission for Human Rights - 179,959,200-7,502,652 4% 56 PO- RALG (Road Fund) 249,704,790, ,429,424,856 28,599,399,812 69% PO- RALG (Other Projects) 7,034,000,000 68,730,428,363 22,663,134,091 24,735,007, % 36% 57 Ministry of Defence 230,000,000,000-33,900,000,000-15% Ministry of Energy (Other Projects) Ministry of Energy (REA Fund) Ministry of Transport (Other Projects) Ministry of Transport (Railway Fund) 190,441,500, ,513,169, ,618,970,631 38,567,471, % 12% 534,400,000, ,538,463,075-23% 2,161,177,000, ,210,730, ,270,415,040 52,418,592,239 26% 30% 161,426,400, ,669,711,654-69% 65 Ministry of Labour 16,000,000,000 1,489,531,184 10,500,000, ,927,780 66% 50% 66 President's Office - Planning Commission 4,000,000,000 1,799,592, ,247, ,600,000 4% 38% 68 Min. of Com.Sc.&Tech. 5,000,000,000 87,730,110, ,309,000-4% 0% 69 Min.of Natural Resources 2,000,000,000 15,746,682, ,883,000 1,673,306,000 8% 11% 91 Anti Drug Commission TACAIDS 3,000,000,000 2,235,823, ,324, ,534,150 6% 31% 93 Immigration Department 6,000,000, ,370,000-3% 96 Min. of Info, Culture&Sports 3,000,000,000-1,190,324,000-40% 98 Ministry of Works (Other Projects) Ministry of Works (Road Fund) 1,248,721,422, ,838,635, ,695,785,181 91,853,000,000 61% 27% 582,644,500, ,832,242,849-34% 99 Ministry of Livestock 8,000,000,000 7,873,215, ,000,000-4% 0% SUB TOTAL MINISTRIES/INSTITUTIONS 7,993,548,468,575 2,518,396,820,001 3,009,984,637, ,581,383,572 38% 23% SUB TOTAL REGIONS 55,000,000,000 10,940,832,000 34,000,000,000 6,562,987,098 62% 60% SUB TOTAL LGAs 254,900,000, ,467,839, ,828,069, ,688,920,585 46% 39% LGAs (Own source) 399,249,000, ,168,726, ,181,319,542 26% GRAND TOTAL 8,702,697,468,575 3,117,805,491,001 3,265,981,433,304 1,023,014,610,797 38% 26% 17