OPEN BUDGET QUESTIONNAIRE TANZANIA

Transcription

1 International Buget Project OPEN BUDGET QUESTIONNAIRE TANZANIA October 2005 International Buget Project Center on Buget an Policy Priorities 820 First Street, NE Suite 510 Washington, DC

2 This questionnaire was complete by: Name: RAKESH RAJANI, AIKA KIREI an GEIR SUNDET Organization: HAKIELIMU Aress: 739 Mathuraas/UN Roa PO Box Dar es Salaam Tanzania Telephone: ( ) /3 Internet Website: 2

3 International Buget Project OPEN BUDGET QUESTIONNAIRE TANZANIA Section One: The Availability of Buget Documents...4 Table 1. Buget Year of Documents Use in Completing the Questionnaire... 5 Table 2. Internet Links for Key Buget Documents... 6 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal... 8 Table 4. Distribution of the Enacte Buget an Other Reports... 9 Section Two: The Executive s Buget Proposal...10 Estimates for the Buget Year an Beyon Estimates for Years Prior to the Buget Year Comprehensiveness The Buget Narrative & Performance Monitoring Aitional Key Information for Buget Analysis & Monitoring Section Three: The Buget Process...43 Executive s Formulation of the Buget Legislative Approval of the Buget Executive s Implementation of the Buget Executive s Year-en Report an the Supreme Auit Institution

4 Section One: The Availability of Buget Documents 4

5 Table 1. Buget Year of Documents Use in Completing the Questionnaire Please inicate the buget year of the ocument use to complete the questionnaire. If the ocument is not available to the public, please state, Not Available. Buget Documents Use in Completing the Questionnaire As explaine in the guie to the questionnaire, ocuments from a variety of fiscal years are referre to throughout the questionnaire. Please inicate below for which fiscal year responses to questions relating to each report or experience were base on. Buget Year Use Pre-Buget Statement 2005/06 Buget Summary 2005/06 Executive s Buget Proposal 2005/06 Supporting Buget Documents 2005/06 Citizens Buget Not Available Enacte Buget 2004/05 In-Year Reports 2004/05 Mi-Year Report Not Available Year-En Report Not Available 1 Auit Report 2002/03 1 Some year-en information is inclue in the Quarter 4 In-year report, which, however, isn t auite by the SAI. 5

6 Table 2. Internet Links for Key Buget Documents Please provie the Internet link for the ocument, or inicate one of these three answers: Not Prouce, Prouce, But Not Available to the Public, Publicly Available, But Not on the Internet. Buget Document Pre-Buget Statement Buget Summary Executive s Buget Proposal Supporting Buget Documents Website Guielines for the Preparation of Meium Term Plan an Buget Framework for 2005/ /08 Speech by Minister of Finance (Hon. Mramba) to National Assembly Introucing the Estimates of Government Revenue an Expeniture for the Financial Year 2005/ Speech by the Minister of State, Presient s Office, Planning an Privatization, Hon. Dr. Abalah Omari Kigoa (MP) Presenting to the National Assembly the Economic Survey for 2004 an Proposals for the Meium Term Plan an Expeniture Framework for 2005/ / pf Volume II: Estimates of Public Expeniture: Consoliate Fun Services (Section I) an Supply Votes (Ministerial) for 1 July, June, Volume III: Estimates of Public Expeniture 2005/06, Government Subventions to District Councils an Estimates for District Commissioners Volume IV: Estimates of Public Expeniture 2005/06, Summary of Development Funs for Ministries/Departments Volume IV: Estimates of Public Expeniture 2005/06, Summary of Development Funs for Regions Buget Digest 2005/06 Sectoral buget speeches mae to Parliament for health an eucation can be foun here: - health - eucation - works 6

7 Citizens Buget Enacte Buget In-Year Reports Not Prouce Finance Act Appropriation Act The enacte buget for 2005/06 was not publicly available as of March Quarterly Buget Execution Report Fiscal Quarter 1; July September Quarterly Buget Execution Report Fiscal Quarter 2; October December Quarterly Buget Execution Report Fiscal Quarter 3; January March Quarterly Buget Execution Report Fiscal Quarter 4; April June Mi-Year Review Not Prouce Year-En Report Not Prouce Only available from SAI office in Dar es Salaam. Auit Report We are classifying it as available as we were able to obtain it on two occasions but only after persistent follow-up. Publicly Available, But Not on the Internet Public Finance Act Other Documents Public Procurement Act Supplementary Appropriation Act Constitution of The Unite Republic of Tanzania of 1977 (1998 version) link: Publications Constitution Relevant Ministries & Departments Ministry of Finance Unite Republic of Tanzania Parliament Unite Republic of Tanzania 7

8 Table 3. Distribution of Documents Relate to the Executive s Buget Proposal DISTRIBUTION OF BUDGET DOCUMENTS For the following reports, place Yes in the appropriate row below to inicate if the report is: A. Not prouce, even for internal purposes B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (for example, in libraries, poste on the Internet.) Main ocument Executive s Buget Proposal Buget summary* Supporting Document 1 Yes Yes Yes Yes Aitional Document 2 For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Executive s Buget Prebuget Prebuget Main ocument Buget summary* Supporting Document 1 Yes Aitional Document 2 Citizens buget Yes Citizens buget 1. The release ate is known at least one month in avance Yes Yes Yes Yes NA NA 2. Avance notification of release is sent to users, Yes Yes Yes No NA NA meia 3. Release to public same ay as official release to meia No No Yes No NA NA 4. Available on the Internet free of charge Yes Yes Yes Yes NA NA 5. Free print copies available, limite istribution No Yes Yes No NA NA 6. Free print copies available, mass istribution No No No No NA NA 7. Reaily available outsie capital an/or big cities + Yes Yes Yes Yes NA NA 8. Written in more than one No No Yes Yes NA NA language 9. News conference is hel to iscuss release No No No No NA NA *A buget summary shoul be a stan-alone ocument, which coul inclue a buget speech or a separately publishe executive summary. + Mark Yes if access by mail orer or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 8

9 Table 4. Distribution of the Enacte Buget an Other Reports DISTRIBUTION OF ENACTED BUDGET AND OTHER REPORTS For the following reports, place a Yes in the appropriate row below to inicate if the report is: A. Not prouce, even for internal purposes Enacte buget In-year reports Mi-year review Yes Year-en report B. Prouce for internal purposes, but not available to the public C. Prouce an available to the public, but only on request D. Prouce an istribute to the public (e.g., in libraries, Yes Yes poste on the Internet.) For buget reports that are prouce an istribute to the public, what steps oes the executive take to istribute these reports an to promote interest in them? For each characteristic, mark Yes if yes, No if no, or NA if Not Available. Enacte buget In-year reports Mi-year review Year-en report 1. The release ate is known at least one month in avance 2. Avance notification of release sent to users, meia 3. Release to public same ay as official release to meia 4. Available on the Internet free of charge 5. Free print copies available, limite istribution Yes Auit report Yes Auit report Yes No NA NA No No No NA NA No No No NA NA No Yes Yes NA NA No Yes No NA NA Yes 6. Free print copies available, mass No No NA NA No istribution 7. Reaily available outsie capital/big cities + Yes Yes NA NA No 8. Written in more than one language No No NA NA No 9. News conference is hel to iscuss release No No NA NA No + Mark Yes if access is available by mail or by Internet, if Internet service is reaily available outsie the capital an/or big cities. 9

10 Section Two: The Executive s Buget Proposal Notes on abbreviations: BY = buget year (year for which the buget proposals are being mae) BY+1 = one year beyon the buget year BY-1 = one year before the buget year 10

11 Please mark your answer by placing the appropriate letter in the box to the right of the question. For all answers marke not applicable/other, please provie a brief explanation inicating either why the answer choices provie are not applicable or why another response woul be more appropriate. The Executive s Buget Proposal Estimates for the Buget Year an Beyon 1. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit. b. Expenitures are classifie by aministrative unit, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente. a Citation an/or comment: This information appears in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in the Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments-2005/06 an Summary of Local an Foreign Funs for Ministries/Departments-2005/ Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by functional classification? a. All expenitures are classifie by functional classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function.. No expenitures classifie by function are presente. a Citation an/or comment: This information appears in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments-2005/06 an Summary of Local an Foreign Funs for Ministries/Departments-2005/06. 11

12 3. Does the executive s buget or any supporting buget ocumentation present expenitures for the buget year that are classifie by economic classification? a. All expenitures are classifie by economic classification, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification.. No expenitures classifie by economic classification are presente. a Citation an/or comment: This information appears in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments-2005/06 an Summary of Local an Foreign Funs for Ministries/Departments-2005/ Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the buget year? a. Program-level ata are presente for all expenitures. b. Program-level ata are presente for at least two-thirs of, but not all, expenitures. c. Program-level ata are presente, but for less than two-thirs of expenitures.. No program-level ata are presente. a Citation an/or comment: Program-level ata appear in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments-2005/06 an Summary of Local an Foreign Funs for Ministries/Departments-2005/06. 12

13 5. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate expeniture are presente. b. No, multi-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). b Citation an/or comment: Although the government prouces the Meium-Term Expeniture Framework (MTEF), which contains this information in etail, it is not available to the public. 6. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, multi-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, multi-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, multi-year estimates are presente for aggregate expeniture only, or they are not presente at all. Citation an/or comment: Although the government prouces the Meium-Term Expeniture Framework (MTEF), which contains this information in etail, it is not available to the public. 13

14 7. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the buget year? a. All sources of tax revenue are ientifie iniviually. b. Sources of tax revenue amounting to at least two-thirs of, but not all, tax revenues are ientifie iniviually. c. Sources of tax revenue amounting to less than two-thirs of all tax revenues are ientifie iniviually.. No sources of tax revenue are ientifie iniviually. a Citation an/or comment: Pages of Volume I Financial Statement an Revenue Estimates for FY 2005/06 present ifferent sources of tax revenue for the buget year. Furthermore, propose changes in taxation for the buget year are ientifie on pages xi-xii, in Table II of the same volume. 8. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the buget year? a. All sources of non-tax revenue are ientifie iniviually. b. Sources of non-tax revenue amounting to at least two-thirs of, but not all, nontax revenues are ientifie iniviually. c. Sources of non-tax revenues amounting to less than two-thirs of all non-tax revenue are ientifie iniviually.. No sources of non-tax revenues are ientifie iniviually. b Citation an/or comment: Most revenues are inclue in Volume I Financial Statement an Revenue Estimates for FY 2005/06, but some are exclue, for instance seconary school fees. Some sources of non-tax revenue are briefly mentione an ascribe an aggregate total figure on pages 29, 32-33, an 49 of Speech by Minister of Finance (Hon. Mramba) to National Assembly Introucing the Estimates of Government Revenue an Expeniture for the Financial Year 2005/2006. The Mramba buget speech can be seen on the Internet at: 14

15 9. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenue presente for a multi-year perio (at least two years beyon the buget year)? a. Yes, multi-year estimates of aggregate revenue are presente. b. No, multi-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). b Citation an/or comment: 10. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover a multi-year perio (for at least two years beyon the buget year)? a. Yes, multi-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, multi-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, multi-year estimates are presente, but only for some iniviual sources of revenue.. No, multi-year estimates are presente for aggregate revenue only, or they are not presente at all. Citation an/or comment: 15

16 11. Does the executive s buget or any supporting buget ocumentation present ata on the total government ebt outstaning for the buget year? a. Yes, the ata reflect the outstaning ebt both at the start of the buget year an at the en of the buget year (an thereby reflect the net borrowing requirement of the buget). b. Yes, the ata reflect the outstaning ebt at the en of the buget year. c. Yes, the ata reflect the outstaning ebt at the start of the buget year.. No, ata on the outstaning ebt are not presente. a Citation an/or comment: Page 16 of Kigoa s buget speech for 2005/06 states the national ebt as of December 2004 an compares it with that as of December 2003, which reflects the net borrowing requirement, the outstaning ebt at the en of the buget year as well as at the start of the buget year. Grants an loans are ientifie on page 83 of Volume I Financial Statement an Revenue Estimates. 12. Does the executive s buget or any supporting buget ocumentation present interest payments on the ebt for the buget year? a. Yes, interest payments on the ebt are presente. b. No, interest payments on the ebt are not presente. c. Not applicable/other (please comment). Citation an/or comment: In Volume II of the Financial Statement an Revenue Estimates, Vote 22 Public Debt an General Services presents interest payments for the buget year. Aitionally, the Buget Digest 2005/06 provies trens of interest payments over time. a 16

17 13. Does the executive s buget or any supporting buget ocumentation present information relate to the composition of government ebt (such as interest rates on the ebt, maturity profile of the ebt, currency enomination of the ebt, or whether it is omestic an external ebt) for the buget year? a. Yes, extensive information relate to the composition of government ebt is presente. b. Yes, key aitional information is presente, but some etails are exclue. c. Yes, some aitional information is presente, but it lacks important etails.. No, aitional information relate to the composition of government ebt is not presente. c Citation an/or comment: Page 16 of Kigoa s buget speech gives the composition of government ebt in terms of omestics an national ebt. However, other important etails, such as maturity profile an interest rates on ebt, are missing. 14. Does the executive s buget or any supporting buget ocumentation present the macroeconomic forecast upon which the buget projections are base? a. Yes, an extensive iscussion of the macroeconomic forecast is presente, an key assumptions (such as inflation, real GDP growth, unemployment rate, an interest rates) are state explicitly. b. Yes, the macroeconomic forecast is iscusse an most of the key assumptions are state explicitly, but some etails are exclue. c. Yes, there is some iscussion of the macroeconomic forecast (an/or the presentation of key assumptions), but it lacks important etails.. No, information relate to the macroeconomic forecast is not presente. b Citation an/or comment: Some key macroeconomic targets are outline on pages of the Kigoa buget speech, as well as on page 26 of the Mramba buget speech. These inclue statements about real GDP growth, inflation, revenue/gdp ratio, foreign exchange reserve levels, an broa money supply growth, with no clear mention of either unemployment or interest rates. 17

18 15. Does the executive s buget or any supporting buget ocumentation show the impact of ifferent macroeconomic assumptions (i.e., sensitivity analysis) on the buget (incluing expenitures, revenues, an ebt)? a. Yes, extensive information on the impact of macroeconomic assumptions on the buget is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of the major macroeconomic assumptions, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of ifferent macroeconomic assumptions on the buget is not presente. Citation an/or comment: Although the buget speeches by Kigoa an Mramba briefly outline some macroeconomic assumptions, no information is given on the irect impact of ifferent macroeconomic assumptions on the buget. 16. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect expenitures? a. Yes, extensive information on the impact of policy proposals on expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on expenitures is not presente. c Citation an/or comment: The buget outcome of policy proposals is also generally outline an given quantitative substance on pages 42, 43 an 49 of Mramba s buget speech, as well as in the sectoral buget speeches mae in Parliament. However, on the whole, it is ifficult to match quantitative figures with specific policy proposals an usually policy aspects with major buget implications are not mae explicit or iscusse. Therefore one only gets a very partial picture. 18

19 17. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year that shows how policy proposals in the buget, as istinct from existing policies, affect revenues? a. Yes, extensive information on the impact of policy proposals on revenues is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the impact of key policy proposals on revenues, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the impact of policy proposals on revenues is not presente. b Citation an/or comment: Extensive information on the impact of new policy proposals is given, concentrate on pages of the Mramba buget speech. New proposals are cite an implications given. However, a number of policies an implementation actions that are extra-bugetary an have significant buget implications are not isclose. Estimates for Years Prior to the Buget Year 18. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by aministrative unit (that is, by ministry, epartment, or agency)? a. All expenitures are classifie by aministrative unit for BY-1. b. Expenitures are classifie by aministrative unit for BY-1, but some small units are not shown separately. c. Expenitures are classifie by aministrative unit for BY-1, but a significant number of units are not shown separately.. No expenitures classifie by aministrative unit are presente for BY-1. a Citation an/or comment: All approve estimates expenitures are shown classifie by aministrative unit/epartment for BY 2004/05 (BY-1) in the Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in the Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments- 2005/06 an Summary of Local an Foreign Funs for Ministries/Departments- 2005/06. 19

20 19. Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by functional classification? a. All expenitures are classifie by functional classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by functional classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by function for BY-1.. No expenitures classifie by function are presente for BY-1. a Citation an/or comment: All approve estimates expenitures for BY-1 appear in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments- 2005/06 an Summary of Local an Foreign Funs for Ministries/Departments- 2005/ Does the executive s buget or any supporting buget ocumentation present expenitures for the year preceing the buget year (BY-1) that are classifie by economic classification? a. All expenitures are classifie by economic classification for BY-1, an the categorization is compatible with international stanars. b. All expenitures are classifie by economic classification for BY-1, but the categorization is not compatible with international stanars. c. Some, but not all, expenitures are classifie by economic classification for BY-1.. No expenitures classifie by economic classification are presente for BY-1. a Citation an/or comment: All approve estimates expenitures for BY-1 appear in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments- 2005/06 an Summary of Local an Foreign Funs for Ministries/Departments- 2005/06. 20

21 21. Does the executive s buget or any supporting buget ocumentation present expenitures for iniviual programs for the year preceing the buget year (BY-1)? a. Program-level expeniture ata are presente for all expenitures for BY-1. b. Program-level expeniture ata are presente for at least two-thirs of, but not all, expenitures for BY-1. c. Program-level expeniture ata are presente, but for less than two-thirs of expenitures for BY-1.. No program-level expeniture ata are presente for BY-1. a Citation an/or comment: Program-level approve estimates expeniture ata for BY-1 appear in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments-2005/06 an Summary of Local an Foreign Funs for Ministries/Departments-2005/ In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the expeniture estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original enacte levels to reflect six or more months of actual expeniture. b. All BY-1 estimates have been upate from the original enacte levels, but reflect less than six months of actual expeniture. c. Some BY-1 estimates have been upate from the original enacte levels to reflect actual expeniture.. The BY-1 estimates have not been upate from the original enacte levels, or no BY-1 estimates are presente. a Citation an/or comment: Actual expeniture ata is provie in aggregate only for up to 9 months of the prior year (through to March 2005 for FY 2004/05) in the buget speeches: pages of Mramba s buget speech an pages 7-11 of Kigoa s buget speech. All prior-year ata (2004/05), own to the program-level, containe in Estimates of Expeniture Volumes II an IV are simply state as Approve Estimates, with no inication of how much actual ata is inclue. 21

22 23. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of expeniture presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate expeniture are presente. b. No, such prior-year estimates of aggregate expeniture are not presente. c. Not applicable/other (please comment). a Citation an/or comment: Actual levels of expeniture for the FY 2003/04 (BY-2), own to the program-level, are presente in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments-2005/06 an Summary of Local an Foreign Funs for Ministries/Departments-2005/ In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for expeniture estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year expeniture estimates are presente for all iniviual programs, an for one or more expeniture classification (such as functional, economic, or aministrative). b. Yes, such prior-year estimates are presente for one or more expeniture classification (such as functional, economic, or aministrative), but only for some iniviual programs. c. Yes, such prior-year estimates are presente, but only for a portion of one or more of the expeniture classifications (such as some functions, or some aministrative units) an/or for only some iniviual programs.. No, such prior-year estimates are presente for aggregate expeniture only, or they are not presente at all. a Citation an/or comment: Actual levels of all expeniture for the FY 2003/04 (BY- 2), own to the program level, are presente by aministrative/ epartmental/ regional classification in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments-2005/06 an Summary of Local an Foreign Funs for Ministries/Departments-2005/06. 22

23 25. In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all expenitures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all expenitures are presente in the buget or supporting buget ocumentation. a Citation an/or comment: Actual levels of all expeniture for the FY 2003/04 (BY- 2), own to the program level, are presente by aministrative classification in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments- 2005/06 an Summary of Local an Foreign Funs for Ministries/Departments- 2005/ Are the expeniture estimates for the years prior to the buget year ajuste, as neee, to be comparable with the buget-year estimates in terms of classification an presentation? a. Yes, prior-year ata are always ajuste to be comparable to the buget year ata. b. Yes, in most cases, prior-year ata are ajuste to be comparable. c. Yes, in some cases, prior-year ata are ajuste to be comparable, but significant eviations between prior-year an buget-year classifications exist.. No, prior-year ata are not ajuste to be comparable, or no prior-year estimates are presente. a Citation an/or comment: Approve estimates for FY 2004/05 (BY-1) are classifie an presente exactly the same way (by aministrative unit classification own to the program level) as the estimates for FY 2005/06 (BY) in Volume II: Estimates of Public Expeniture Consoliate Fun Services (Section I) an Supply Votes (Ministerial) (FY 2005/06) an in Volume IV: Estimates of Public Expeniture Summary of Development Funs for Ministries/Departments-2005/06 an Summary of Local an Foreign Funs for Ministries/Departments-2005/06. Volume II can be seen on the Internet at: Volume IV can be seen on the Internet at: 23

24 27. Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of tax revenue (such as income tax or VAT) for the year preceing the buget year (BY-1)? a. All tax revenues are ientifie iniviually for BY-1. b. Tax revenues amounting to at least two-thirs of, but not all, tax revenue for BY-1 are ientifie iniviually. c. Tax revenues amounting to less than two-thirs of all tax revenues for BY-1 are ientifie iniviually.. No tax revenues are ientifie iniviually for BY-1. a Citation an/or comment: All tax revenues are iniviually ientifie (an approve estimates liste) for FY 2004/05 (BY-1) on pages of Volume I Financial Statement an Revenue Estimates for FY 2005/ Does the executive s buget or any supporting buget ocumentation ientify the ifferent sources of non-tax revenue (such as grants, property income, an sales of goos an services) for the year preceing the buget year (BY-1)? a. All non-tax revenues are ientifie iniviually for BY-1. b. Non-tax revenues amounting to at least two-thirs of, but not all, non-tax revenue for BY-1 are ientifie iniviually. c. Non-tax revenues amounting to less than two-thirs of all non-tax revenues for BY-1 are ientifie iniviually.. No non-tax revenues are ientifie iniviually for BY-1. a Citation an/or comment: All sources of non-tax revenue are iniviually ientifie for FY 2004/05 (BY-1) on pages of Volume I Financial Statement an Revenue Estimates for FY 2005/06. 24

25 29. In the executive s buget or any supporting buget ocumentation, how many months of actual ata are reflecte in the revenues estimates of the year prior to the buget year (BY-1)? a. All BY-1 estimates have been upate from the original estimates to reflect six or more months of actual revenue collections. b. All BY-1 estimates have been upate from the original estimates, but reflect less than six months of actual revenue collections. c. Some BY-1 estimates have not been upate from the original estimates to reflect actual revenue collections.. The BY-1 estimates have not been upate from the original estimates or no BY-1 estimates are presente. a Citation an/or comment: Volume I: Financial Statement an Revenue Estimates for FY 2005/06 provies etaile BY-1 estimates that have not been upate to reflect actual revenue collections. In the buget speeches, actual revenue ata is provie in aggregate only for up to 9 months of the prior year (through to March 2005 for FY 2004/05): pages of Mramba s buget speech an pages 7-11 of Kigoa s buget speech. 30. In the executive s buget or any supporting buget ocumentation, are estimates of the aggregate level of revenues presente for years that precee the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year estimates of aggregate revenue are presente. b. No, such prior-year estimates of aggregate revenue are not presente. c. Not applicable/other (please comment). a Citation an/or comment: Actual collection of revenues for the FY 2003/04 (BY-2), own to program-level, is presente in Volume I Financial Statement an Revenue Estimates for FY 2005/06. 25

26 31. In the executive s buget or any supporting buget ocumentation, is more etail than just the aggregate level presente for revenue estimates that cover years preceing the buget year by more than one year (that is, BY-2 an prior years)? a. Yes, such prior-year revenue estimates are presente for iniviual sources of revenue, an by revenue classification (such as tax an non-tax). b. Yes, such prior-year estimates are presente by revenue classification (such as tax an non-tax), but only for some iniviual sources of revenue. c. Yes, such prior-year estimates are presente, but only for some iniviual sources of revenue.. No, such prior-year estimates are presente for aggregate revenue only, or they are not presente at all. a Citation an/or comment: Actual levels of revenue for the FY 2003/04 (BY-2), own to the program-level, are presente in Volume I Financial Statement an Revenue Estimates for FY 2005/ In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which all revenues reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for all revenues are presente in the buget or supporting buget ocumentation. a Citation an/or comment: All actual revenues for FY 2003/04 (BY-2) are presente in Volume I Financial Statement an Revenue Estimates for FY 2005/06. 26

27 33. Does the executive s buget or any supporting buget ocumentation present information relate to the government ebt for the year preceing the buget year? a. Yes, extensive information is presente on the level an composition of government ebt for the year preceing the buget year. b. Yes, information on the level of ebt is presente, but some important etails about the composition of the ebt are exclue. c. Yes, but only information on the level of ebt is presente.. No, information relate to the government ebt for BY-1 is not presente. b Citation an/or comment: A few aggregate figures concerning the national ebt by December 2004 are given on page 16 of the Kigoa buget speech. Several tables give ebt information for BY-1, such as the central government ebt/gdp ratio, the total ebt service/total resource envelope ratio, the total interest payments/total omestic revenue ratio, the ebt service/gdp ratio, an the national ebt sustainability analysis (solvency inicators) on pages of the Buget Digest 2005/ In the executive s buget or any supporting buget ocumentation, what is the most recent year presente for which the ebt figures reflect actual outcomes? a. Two years prior to the buget year (BY-2). b. Three years prior to the buget year (BY-3). c. Before BY-3.. No actual ata for government ebt are presente in the buget or supporting buget ocumentation. a Citation an/or comment: Pages 82 an 83 of the Volume I: Financial Statement an Revenue Estimates present ebt figures two years prior to the buget year. 27

28 Comprehensiveness 35. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on extra-bugetary funs? a. Yes, extensive information on extra-bugetary funs is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key extra-bugetary funs, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on extra-bugetary funs is not presente. Citation an/or comment: Information on state pension funs, e.g. Parastatal Pension Fun (PPF) an National Social Security Fun (NSSF), are not provie in the buget. Neither are community health funs or user funs in health. 36. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on intergovernmental transfers? a. Yes, extensive information on intergovernmental transfers is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key intergovernmental transfers, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on intergovernmental transfers is not presente. c Citation an/or comment: Transfers to sub-national government are presente in Estimates - Volume III. However, it is not apparent whether all transfers are shown an the purpose for the transfers is also not inicate. 28

29 37. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on transfers to public corporations? a. Yes, extensive information on transfers to public corporations is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key transfers to public corporations, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on transfers to public corporations is not presente. c Citation an/or comment: Limite information on public corporations is presente; however, we coul not fin information on transfers to key corporations such as the National Development Corporation (NDC), Tanzania Electric Supply Company (TANESCO), an TANROADS. 38. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on quasi-fiscal activities? a. Yes, extensive information on quasi-fiscal activities is presente, incluing both a narrative iscussion an, where possible, quantitative estimates. b. Yes, information is presente, highlighting key quasi-fiscal activities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on quasi-fiscal activities is not presente. Citation an/or comment: No information on quasi-fiscal activities coul be foun. 29

30 39. Does the executive's buget or any supporting buget ocumentation present information on financial assets hel by the government? a. Yes, extensive information on financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on financial assets is not presente. c Citation an/or comment: Information on financial assets hel by the government is provie on pages 70 an 71 of Volume I Financial Statement an Revenue Estimates ocuments. 40. Does the executive's buget or any supporting buget ocumentation present information on non-financial assets hel by the government? a. Yes, extensive information on non-financial assets is presente, incluing a listing of the assets, a iscussion of their purpose, an (where possible) an estimate of their market value. b. Yes, information is presente, highlighting key information, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on non-financial assets is not presente. c Citation an/or comment: Information on non-financial assets purchase by the government uring the buget year is presente in Estimates - Volume II; however, a listing of all assets hel by the government is not provie. Volume II can be seen on the Internet at: 30

31 41. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on expeniture arrears? a. Yes, extensive information on expeniture arrears is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key expeniture arrears, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on expeniture arrears is not presente. c Citation an/or comment: The Accountant General s vote (23) inclues information on pension arrears, but we were unable to fin information on any other arrears. Aitional information is presente on page 24 of Mramba s buget speech. 42. Does the executive s buget or any supporting buget ocumentation present information on contingent liabilities (such as government loan guarantees)? a. Yes, extensive information on contingent liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key contingent liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on contingent liabilities is not presente. Citation an/or comment: Contingent liabilities are not reporte in the buget ocuments. 31

32 43. Does the executive s buget or any supporting buget ocumentation present information on future liabilities, such as civil service pensions? a. Yes, extensive information on future liabilities is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key future liabilities, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on future liabilities is not presente. Citation an/or comment: The amount contribute to the pension an welfare scheme is presente for each vote in the estimates - Volume II; however the future impact of these liabilities on the buget is not inicate. 44. Does the executive s buget or any supporting buget ocumentation provie etails on the sources of onor assistance, both financial an in-kin? a. All sources of onor assistance are ientifie iniviually. b. At least two-thirs of, but not all, sources of onor assistance, are ientifie iniviually. c. Less than two-thirs of sources of onor assistance are ientifie iniviually.. No sources of onor assistance are ientifie iniviually. b Citation an/or comment: Volume I Financial Statement an Revenue Estimates for FY 2005/06, pages 82-83, cover evelopment revenue taken in by the Ministry of Finance an gives a etaile list of onor funs provie by both multilateral an bilateral onors; however, we are not certain how accurate or comprehensive this information is. There are onor funs such as the Presient's Emergency Plan for AIDS Relief (PEPFAR) which are not reflecte. It shoul be note that it is ifficult for the buget books to reflect onor funs if these are not provie to the government in a systematic an timely manner. 32

33 45. Does the executive s buget or any supporting buget ocumentation present information for at least the buget year on tax expenitures? a. Yes, extensive information on tax expenitures is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting key tax expenitures, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on tax expenitures is not presente. Citation an/or comment: Cost implications of tax exemptions are not presente in the buget ocuments. 46. Does the executive s buget or any supporting buget ocumentation ientify all earmarke revenues? a. All earmarke revenues are ientifie iniviually. b. At least two-thirs of, but not all, earmarke revenues are ientifie iniviually. c. Less than two-thirs of earmarke revenues are ientifie iniviually.. No earmarke revenues are ientifie iniviually. b Citation an/or comment: Checking on pages of the Volume I Financial Statement an Revenue Estimates for FY 2005/06, it seems that earmarke revenues are not ientifie iniviually. But the votes of each MDA (Ministries, Department or Agency) have etaile information of revenues such as fuel levy, natural resource levy, etc. 33

34 47. What percentage of expeniture in the buget year is eicate to spening on secret items relating to, for instance, national security an military intelligence? a. One percent or less of expeniture is eicate to secret items. b. Three percent or less, but more than one percent, of expeniture is eicate to secret items. c. Eight percent or less, but more than three percent, of expeniture is eicate to secret items.. More than eight percent of expeniture is eicate to secret items, or the percentage is not available to the public. Citation an/or comment: No information on expeniture on secret items (e.g. military intelligence) coul be foun. We are therefore unable to calculate the percentage. The Buget Narrative & Performance Monitoring 48. Does the executive s buget or any supporting buget ocumentation explain how the propose buget is linke to government s state policy goals, by aministrative unit (or functional category), for the buget year? a. Yes, extensive information on the link between the buget an the government s state policy goals, by aministrative unit (or functional category) is presente, incluing both a narrative iscussion an quantitative estimates. b. Yes, information is presente, highlighting the link between major policy goals an the buget, but some etails are exclue. c. Yes, some information is presente, but it lacks important etails.. No, information on the link between the buget an the government s state policy goals is not presente. c Citation an/or comment: Although a very brief narrative escription of policy goals by sector for 2005/06 is given on pages of Speech by the Minister of State, Presient s Office, Planning an Privatization, Hon. Dr. Abalah Omari Kigoa (MP) Presenting to the National Assembly the Economic Survey for 2004 an Proposals for the Meium-Term Plan an Expeniture Framework for 2005/ /08, it largely focuses on the previous buget year s achievements an oes not present any quantitative information on the current buget year s policy goals. A fractional narrative coverage of the links between the buget an policy goals is also presente on pages of Speech by Minister of Finance (Hon. Mramba) to National Assembly Introucing the Estimates of Government Revenue an Expeniture for the Financial Year 2005/