Open Budget Survey. data contained in these documents are comprehensive and useful.

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1 TANZANIA OPEN BUDGET SURVEY REPORT 2015 Open Budget Survey Drawing on internationally accepted criteria developed by multilateral organisations, the Open Budget Survey uses 109 indicators to measure budget transparency. These indicators are used to assess whether the central government makes eight public key budget in documents a timely available manner to and the public whether in a timely the data manner contained and whether in the the documents are comprehensive and useful. data contained in these documents are comprehensive and useful. This Brief presents the findings of the 2015 Open Budget Survey Report. 1. Budget Transparency (Open Budget Index) Each country is given a score out of 100 which determines its ranking o the Each Open country Budget is given Index a score out the of world s 100 which only determines independent its ranking and on comparati the Open measure Budget Index of budget the world s transparency. only independent Tanzania s and comparative score of measure 46 out of of budget 100 close transparency. to the Tanzania s global average score of score 46 out of of and is is close largely to the the global same average as its score of and in is largely the same as its score of 47 in The government of Tanzania provides the public with limited budget information Out of 100 Since 2012, the Government of Tanzania has increased the availability of budget Since information 2012, by: the Government of Tanzania has increased the availability budget information Improving the by: comprehensiveness of the Pre-Budget Statement and Audit Improving Report. the comprehensiveness of the Pre-Budget Statement However, the and Government Audit Report. of Tanzania has failed to make progress in the following ways:

2 ever, the Government of of Tanzania has failed to to make progress e e following ways: Not producing Not producing a a Mid-Year a Mid-Year Review Review and and Year-End Report. Publishing Publishing an an Enacted an Enacted Budget Budget that that only only contains scant budget budget information. 100 Change in Transparency over time in Tanzania Regional Comparison Tanzania Kenya Uganda Tanzania Rwanda Uganda Rwanda

3 Availability of Budget Documents over Time Availability of Budget Documents over Time Document Pre budget statement Executive Budget Proposal Enacted Budget Citizen Budget In Year Reports Mid Year Report Year End Report Audit Report Not produced/published late Produced for internal use Published 2.0 Public Participation To measure public participation, the Open Budget Survey assesses the degree to which the government provides opportunities for the public to To measure public engage in participation, budget processes. the Open Such opportunities Budget Survey should assesses be provided the degree to which the government throughout the provides budget opportunities cycle by the executive, for the the public legislature, to engage and the in budget supreme audit institution. processes. Such opportunities should be provided throughout the budget cycle by the executive, the legislature, and the supreme audit institution. Tanzania s score of 33 out of 100 though it is higher than the global average score of 25, indicates that the provision of opportunities for the public to engage in the budget process is weak. Public Participation-Regional comparison Rwanda Uganda Kenya 49 Tanzania 33 Global Tanzania s score of 33 out of 100 though it is higher than the global average score of 25, indicates that the provision of opportunities for the public to engage in the budget process is weak.

4 ublic to engage in the budget process is weak. Elements of Public Participation Executive Legislature Supreme Audit Institution Weak Weak Limited 3. Budget Oversight The Open Budget Survey als he extent to which legislature The The Open Budget Survey Survey alsalso he examines extent to the which extent legislature and supreme audit institutio provide effective oversight to which o legislatures and supreme and the budget. supreme audit These audit institutions institutio institutio are able tical provide to role; provide effective often effective enshrined oversight oversight i o of the budget. These the budget. institutions These play institutio a critical role; tical often role; enshrined often enshrined national i national constitutions, in dgets and overseeing thei constitutions, in planning national budgets constitutions, and overseeing their dgets implementation. and overseeing thei implementation. implementation. Oversight by Legislature Planning Implementation Limited Weak The legislature provides lim t during the planning stage o The limited oversight during the planning stage of the budget the budget legislature cycle provides and weak ov ng t during the implementation the planning stage o cycle the budget and weak cycle. oversight and It does weak during not ov ng the ialized the implementation budget research stage stage office of othe budget cycle. It does the nor budget does not have the cycle. executive a specialized It does requir not budget ialized val research from budget the office, legislature research nor does befor office the executive require prior implementing approval from a supplemen the legislature Moreover, before implementing in both law a an supplemental budget. Moreover, practice, the in legislature both law and is nopractice, ior to the the legislature virement is of not funds consulted i prior to the virement the Enacted of funds Budget, in the spendin Enacted cipated Budget, revenue, spending or any spendin unanticipated revenue, or contingency funds that were in the Enacted Budget

5 spending contingency funds that were not identified in the Enacted Budget comparison Oversight by Legislature-Regional Rwanda The Open Budget Survey als and supreme audit institutio Uganda the budget. These institutio Kenya national constitutions, in implementation. Tanzania Oversight by Supreme Audit Institution Limited The supreme audit institution provides limited budget oversight. Under the law, it has The full discretion legislature to undertake provides audits lim as it sees fit. While the supreme audit institution the budget is provided cycle with sufficient and weak resources ov to fulfill its mandate, it has no quality assurance the budget system in cycle. place. Moreover, It does not the head of the supreme audit institution can be removed without legislative or judicial approval, which undermines its nor does the executive requir independence. implementing a supplemen practice, the legislature is no the Enacted Budget, spendin contingency funds that were

6 Oversight by Supreme Audit Institution-Regional Comparison Rwanda 25 Uganda 75 Kenya 67 Tanzania Recommendations Improving Transparency Tanzania should prioritise the following actions to improve budget transparency: a should prioritise the following actions to improv Produce and publish a Mid-Year Review and Year-End Report. transparency: Increase the comprehensiveness of the Executive s Budget Proposal. oduce and publish a Mid-Year Review and Year-En eport. Increase the comprehensiveness of the Enacted Budget. crease the comprehensiveness of the Executive s Budge Improving oposal. Participation Tanzania crease the should comprehensiveness prioritise the of following the Enacted actions Budget. to improve budget participation: Establish accessible mechanisms for capturing public perspectives and provide detailed feedback on how public inputs have been captured and taken into account. Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard. Establish formal mechanisms for the public to participate in audit investigations.

7 Improving Oversight Tanzania should prioritise the following actions to strengthen budget oversight: Establish a specialised budget research office for the legislature. Ensure the executive receives prior approval from the legislature before implementing a supplemental budget. Require legislative or judicial approval to remove the head of the supreme audit institution.

8 OPEN BUDGET TRANSFORMS LIVES HakiElimu enables citizens to make P.O Box Dar es Salaam Tanzania Tel (255 22) / 3 Fax (255 22) info@hakielimu.org