2023 Fiscal Transparency Report: Tanzania

Government-by-Government Assessments: Tanzania

During the review period, the government made significant progress by ensuring publicly available budget documents provided a substantially complete picture of the government’s planned expenditures and revenue.  The government made its enacted budget and end-of-year report available online.  It did not publish a full executive budget proposal.  Information on debt obligations was available online.  Although the enacted budget was substantially complete, actual revenue and expenditures did not reasonably correspond to those in the enacted budget, and the government tabled a supplementary budget.  The intelligence budget was not subject to parliamentary or civilian public oversight.  The supreme audit institution met international standards of independence.  It reviewed the government’s accounts and made reports publicly available within a reasonable period.  The government specified in law or regulation and appeared to follow in practice the criteria and procedures for awarding natural resource extraction contracts and licenses.  Basic information on natural resource extraction awards was publicly available.

Tanzania’s fiscal transparency would be improved by:

• Making its executive budget proposal publicly available within a reasonable period;
• Ensuring actual revenue and expenditures reasonably correspond to those in the enacted budget or issuing a supplementary budget when they do not; and
• Subjecting intelligence budgets to parliamentary or civilian public oversight.