Public administration in Tanzania

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PUBLIC ADMINISRATION IN TANZANIA Definition of Administration Administration is a universal concept and is also of universal importance. According to Simon (1950), it is said to commence immediately two people agree to co-operate to undertake a task, for instance, to move a stone which none of them can move alone. Also Nwosu (1985:3), noted that Administration is inevitable in any given situation where a piece of work has to be done, and this piece of work requires the effort of more than one person to accomplish it. We are involved in administrative behavior when we co-operate with other people to accomplish such objectives as erecting a community town hall, constructing and managing schools, churches, hospitals, vehicles, assembly plants. Basic characteristic of administration Administrative practice is based on some known characteristics namely: (i) Hierarchy: Organization form a chain of superiors ranging from the highest ranking to the lowest – ranking manager (ii) Unity of command: Employees receive orders from one superior

Transcript of Public administration in Tanzania

PUBLIC ADMINISRATION IN TANZANIA

Definition of Administration

Administration is a universal concept and is also of universal

importance. According to Simon (1950), it is said to commence

immediately two people agree to co-operate to undertake a task,

for instance, to move a stone which none of them can move alone.

Also Nwosu (1985:3), noted that Administration is inevitable in

any given situation where a piece of work has to be done, and

this piece of work requires the effort of more than one person to

accomplish it. We are involved in administrative behavior when we

co-operate with other people to accomplish such objectives as

erecting a community town hall, constructing and managing

schools, churches, hospitals, vehicles, assembly plants.

Basic characteristic of administration

Administrative practice is based on some known characteristics

namely:

(i) Hierarchy: Organization form a chain of superiors ranging

from the highest ranking to the lowest – ranking manager

(ii) Unity of command: Employees receive orders from one superior

(iii) Chain of command: organizations are divided into various

but functional sections, units, departments etc.

(iv) Span of Control: Employees are given authority and

responsibility that is commensurate with their offices, which

should not be more or less.

Definition of Public Administration

Having understood the concept of administration, its

characteristics, and theories, it can be noted that when the

concept of administration is qualified with the word ‘public’ it

simply means the practice of administration in a particular

segment of the society, that of the public sector. Public

administration is therefore governmental administration and

operates in the particular sphere of government. It is the

machinery for implementing government policy. Public

administration is concerned with the study of how a country’s

administration is organized and how it functions.

Since it is the machinery for implementing government policy, it

follows that its study must lead to the study of the most

efficient ways of organizing the executive branch of government,

its institutions and its procedures. Public administration is the

machinery, as well as the integral processes through which the

government performs its functions.

Historical background of Public Administration in Tanzania (Pre-

colonial, colonial and post colonial periods)

Before independence

The practice of public administration in Tanzania can be traced

early during when people of the world started living in a family,

then the family developed to clan and here is when the clan

leaders were needed in order to administer and to supervise the

whole clan. Pre-colonial societies in Tanzania were organized

under traditional arrangements of administration. Due to the

fact the society are not static different kinds and leadership

emerged in Tanzania, these are like Age set organization for

Maasai People, Ntemiship organization for the society like Gogo,

Yao and Hehe also there were the system of Clan or Kingship

organization like Haya and Chagga. Examples of the traditional

leader were: the Nyamwezi people under chief Mirambo, the Hehe

under chief Mkwawa, Yao under Machemba, Ngoni under Chabruma,

Sambaa under Kimweri, Rumanyika of Karagwe and a series of small

kingdoms among the Chagga and the Haya people are some of such

developments recorded. It is from some of these institutions that

resistance to colonial domination, subjugation and exploitation

emerged from late 19th century to the 20th century. For instance,

in 1905-7, through the famous "Majimaji War" the people in the

Southern part of Tanzania took up arms and fought the German

rulers there. Historically, before colonization, our societies

had a known system of succession and administration arrangements.

By whatever name leader was known, whether chief, king or

spokesman, there was a system by which the successor was chosen

to undertake clear and specified roles in respective community.

In some societies the succession was hereditary; it could be son

or daughter, or one designated by the chief or king according to

criteria determined by culture of that society or tribe. In

certain societies succession was matrineal, while others

successor had to possess certain qualities such as special

abilities i.e. rainmaker, battle leader, arbitrator, etc.

Colonial period

During 19thCentury those system of leadership in Tanzania ended

due to the colonization of Africa by European. Tanganyika by then

was put under two colonies that are German (under direct rule)

and British (under indirect rule) whereby the whole country was

put under their rules. That means only one ruler after another.

This system of leadership (British system) was also adopted in

Tanganyika by then even after independence in 1961.

During colonial period traditional systems of leadership

succession and administrative arrangements were largely

maintained. However, the colonial administration did interfered

whenever they were interested to have someone succeed in order to

consolidate their system of rule. Therefore, soon after colonial

invasion, the administrative systems were re-designed to meet the

interests of colonial masters. For example, German colonial

administrative system was that of direct rule which co-opted some

indigenous leaders and their systems where necessary. During

British rule the administrative system was indirect which made

use of Jumbes and liwalis at lower level of administration

The administrative

structure was as follows:

Queen Head of State

Governor (Donald Cameroon,

Richard Turnbul & Edward

Twining)

Head of Government

Provincial/ Regional

Commissioner

Representative of Governor

in Provinces/ Regions level

District Commissioner Representative of Governor

in district level

Liwalis/ Jumbes Representative of Governor

in lower levels (local

government)

Post-colonial Era

At the time of independence in 1961 administrative systems did

inherit the British Westminster Model of Government wherein head

of state was Queen and head of government was prime minister

representing Queen of Great Britain in colonies

Despite the ‘Westminster’ model of governance which the British

commended to their former colonies, with its elements of

parliamentary supremacy, multi-party democracy and separation of

power between the legislature, the executive and the judiciary,

at independence in 1961, Tanzania, committed itself to fighting

the three identified major national enemies; namely poverty,

ignorance, and diseases (Chachage, 2003). Also, the Government

ventured on the restoration of African dignity through

nationalistic movements with a view to eliminate discriminatory

practices left by the colonialists (Kahama, et al, 1986). These

commitments portray Government’s stance to enhancing the welfare

of its citizens.

The public administration that was inherited from the colonial

rule was being transformed in order to align with the

Government’s goal.

Before and at the mid-1980s Tanzania has been undergoing major

social, economic, and political changes. Amongst others, are

privatization and contracting out, decentralized management,

greater pressure for openness, multipartism, changing models,

more intensive media scrutiny, and increased accountability

mechanisms. Also, there has been a debate on how to make the

public sector function in the best way, a debate on the role of

government, of regulatory institutions and good governance in

developing world.

1980s onward marked major changes in the social, political

and economic spheres the Tanzania is experiencing to date.

Examples of these changes are the end of the cold war,

spreading democratization, new information and communication

technologies, a shift in balance of power among the state,

the market and civil society, globalization, and changing

mores. These changes have altered the environment in which

Tanzania government is operating and enabling the public to

demand higher standards of ethics, transparency and

accountability in the public sector (UNPAN, 2008).

1990s to Date

Basing on the events in 1980s, since 1990s the government of

Tanzania has been implementing different governance reforms with

a view to promoting ethics management as a way of strengthening

democracy and efficient and effective public administration.

Amongst the reforms are:-

Public Service Reform Program (PSRP) I and II

Public Finance Management Reform Program (PFMRP),

Local Government Reform Program (LGRP),

Legal Sector Reform Program (LSRP),

Strengthening the Prevention and Combating of Corruption

Bureau, which supervises operationalization of the

Prevention and Combating of Corruption Act No. 11 of 2007

8Establishment of the Presidential Commission of Inquiry

Against Corruption (PCIAC),

Establishment of the Commission for Human Rights and Good

Governance, which supervises the operationalization of Act

No.7 of 2001 and Act No. 12 of 2003 in Tanzania Mainland and

Tanzania Zanzibar, respectively, Establishment of the Good

Governance Coordination Unit,

Establishment of the Code of Ethics and Conduct for Public

Service of 2005,

Devising of the National Anti-Corruption Strategy Action

Plan (NACSAP) I and II, and

The Enactment of the Public Leadership Code of Ethics Act

No. 13 of 1995.

As we adopted system of administration from our former colonial

masters who were German and British then public administration in

Tanzania were practices through three organs of the state in

Tanzania. Public Administration is practiced through three

pillars or organs of the state or government which are Judiciary,

Executives and Legislature.

Public Administration in Tanzania also performs various functions

in the state as follows.

The maintenance of internal order and ensure security from

the external enemies. E.g. the mechanisms used in Tanzania

are the legislations governing conduct of the people. E.g.

the constitution of the united republic of Tanzania of 1977

as amended time to time, the peril code. Other mechanisms

are PCCB for preventing and combating corruption, prisons,

police for maintaining internal security and TPDF.

To promote Justice, Human Right and good governance, public

administration ensures that the freedom of individuals in

the society is maintained. It also ensures that the

relationship of individuals, groups and the communities as

whole is maintained. E.g. the establishment for the

commission for Human Right and Good Governance [CHRGG] is to

ensure that there is good governance practices and the

protection of Human Rights.

To promote the general welfare of the society, public

administration is also responsible to ensure that the

interests of the society are well promoted for example The

National Health insurance food security  { The former SGR

dealing with grain reserves and sell them later during

hunger period at least cost.

To control over foreign policy, Public Administration

functions in legislature body as the controller over foreign

policy. Public Administration in Tanzania practices it

function in term of controlling over foreign policies in

terms of declaration of war between countries e.g. Tanzania

and Malawi. Making of agreements, treaties making of

diplomatic relation help Public Administration to control

over foreign policies aimed to promote peace and harmony in

all citizen of Tanzania.

To build relation to all armed forces, Public Administration

practice function of building relations to all defenses

armed forces such as TPDF, Police so that they can protect

the country boundaries and all people living in Tanzania. So

public Administration has practice in all armed forces of

the country. So Public Administration practice its function

in executive in area of maintained of defense.

To maintain power of the state, Public Administration

maintaining sovereignty and promote International relations

between one state and another state. The Public

Administration is the link between the state and the

international community. E.g. The Ministry of Foreign

Affairs through embassy offices, Membership to UN, African

Union and other International cooperation by doing so the

public administration practice the public administration.

To provide information, the state ought to provide relevant

and timely information to its citizens as long as public

administration is concerned for example Leader are providing

information through mass media where as  people are  able to

achieve those information through Mass Media whereas  all

people are able o achieve those information .  Also

government ought to inform citizens about the government

expenditure and uses of government money. Also on the

matters concerning inflation, exchange rate and tax levels

public administration is concerned to give the adequate

information to the investors, tourists as well as the public

in general.

To promote regulatory function, The Public Administration is

required to formulate regulation on how the Institution and

groups should behave in a service provision hence is the

practice of Public Administration. Example The Public

Administrators must ensure that the other stakeholders in

serve provisions that is private sector, NGO’s, Religious

Institutions, CBO’s perform their activities according to

the law of the land. Example of Institutions established to

regulate affairs in Tanzania is TRA for tax collection,

BRELA for registration of companies, EWURA for water and

energy, TFDA for food and drugs as well as TBS for

standards.

To promote Investment, Public Administration can invest on

itself or enter into partnership with another public

enterprises or Public Private Partnership (PPP).Example

KCMC, NBC (National Bank of Commerce), Mining like  Geita

Gold Mining, Shinyanga Gold Mining, Bar rick Gold Mines and

TRC( Tanzania Railway Corporation), Bugando Hospital. So

Public Administration in Tanzania promotes Investment in

Tanzania.

To promote Technical assistance, Public Administration is

responsible to provide technical assistance that is advance

and recommendations to provide firms and general public

based on research. Example Board of engineers, NBMM

(Material Management), Tanganyika law society, NMR (New

Medical Research).So Public Administration practices its

function through promotion of technical assistance.

To create conducive environment for development, Public

Administration practice its function through creating

conducive environment for development stakeholders to

contribute effective development either nationality

development or state development. For example Sound

Investment Policy, Insurance Subsides, Loan Facilities and

Harmonization of tax. So Public Administration practice its

function in create conducive environment for development.

The practice of public administration in Tanzania is facing with

some problems such as:

Political corruption has shaken the ruling party, Public

Administration facing with problem of corruption and

corruption which is mostly is political corruption which

CCM especially in the Richmond affair Prime Minister,

Edward Lowassa, was identified as one of the major

architects of the 2006 contract between the Tanzanian

government and Texas-based Richmond Development Company. It

was to provide 10MW to the national grid for $179 million,

the generators never appeared and Richmond appears to a

shell corporation. He resigned and Jakaya Kikwete, the

President, fired the entire cabinet. That show how practice

of public administration faced with challenge.

Takrima clause is a traditional hospitality clause defined

in the election act as a gift given in good faith. It has

been misused for corruption purposes and politicians invoke

it by offering; clothes, food, cash and construction

materials during campaigns in exchange for votes. There are

also widespread relations between businesses and political

interests. Illicit payments are made to government

officials in order to influence policy making. They are

made either to affect the content of the government decrees

or the votes of parliament members.

Various sectors have been affected by corruption, public

procurement. Companies give gifts in order to secure

contracts and accountability of donor funded projects

appear to be very weak. Companies involved in corrupt

practices aren't blacklisted by the tender board.

The judiciary faces major resource and capacity challenges;

poor regulatory framework, weak management and coordination

of judicial institutions and ineffective human and

administrative resources. Although the constitution

provides for judicial independence, it rarely restrains the

government in political cases. High level government

officials are rarely prosecuted for corrupt cases. In lower

courts, bribery is commonly used to speed up judicial

process

Mismanagement of natural resources, it's estimated that

revenue collected by timber from villages only a little

percentage of it go to the villages and local authorities.

Most of it is pocketed by the politicians. It has been

revealed that most of the companies involved in timber

importing and exporting have close ties with high level

politicians.

   

Rapid population growth, led to the environmental

pollution, deforestation, traffic congestion, diseases,

housing problems and deforestation, all these make the

practicability of public administration in Tanzania to

become difficult since the government concentrates on

solving these problems rather than development aspects,

Natural calamities, as it happened in Dar es Salaam at

Kinondoni and Vingunguti where over 30 people died, with

5,000 inhabitants of low-lying areas such as Jangwani

forced from their homes. Water pipes and other

infrastructure have also been damaged. More than TShs 3

billion promised by the government to be used to help

resettle those affected to Madale, Kinondoni area, also

more money which could be directed to different sectors

more achievement of social and economic development were

now used to reconstruct the damaged infrastructure.

Lack of clear separation of power among the three pillars

of government that is  judiciary, executive and

legislature, where by executive seems mostly to interfere

the judiciary and legislature, for example the constitution

of the united republic of Tanzania as amended time to time,

it gives the mandate to the president under article 90

2(b)to dissolve the parliament when the parliament rejects

the government budget, also the judges of the high court

and justice of court of appeal are appointed by the

president under article 108(2 ) and article 109(2) of the

united republic of Tanzania constitution, that the

practices of judiciary and legislature is not free from the

influence of the appointer that is a president hence they

need to operate according to the wish of the

president(executive).

Therefore for the public administration in Tanzania to

achieve good practices of it functions some changes need to

take place like changing from theoretical democracy to

practical democracy where the majority need to have the

government of their own choice, and the politicians should

not use the ignorance of the majority Tanzanian to conquer

their minds for nonsense and unimplemented promises, also

civilians should be given civil education in order to

recognize their rights. Freedom should be given to the

commission for  human rights and good governance(CHRGG) to

make and report different inquiries concerning the violation

of human rights, also the institution responsible for

fighting against corruption that is PCCB(Preventing and

combating corruption Bureau) should not be interfered by the

politicians.

Topic two: Structure and functions of the current bureaucracy in

Tanzania

Introduction

In Tanzania, one of the most dominant features of state

bureaucracy is its inherited colonial legacy, in spite of the

post colonial rehabilitation and reforms in the administrative

superstructure.

Although the recent pro-market reforms under structural

adjustment prgrammes including privatization, deregulation and

liberalization have created certain challenges to bureaucracy

especially in terms of its size and scope there has been a

minimal challenge in its inherited structural, normative and

behavioral formations.

In Tanzania bureaucracies still reflect their respective colonial

heritage, including the British traditions. To date Tanzania has

not ended the former metropolitan traditions in bureaucracy with

regard to structure, functions classification, specification

norms and attitudes.

The colonial legacy is evident inherited features of bureaucracy

such as elitism, paternalism, despotism, distrust,

centralization, secrecy, formalism, aloofness, hierarchical,

rigidity and urban bias. Regarding such inherited features in

Tanzania bureaucracies, Asmerom mention s that ‘‘the most

essential traits of the colonial bureaucracies left behind by

British still form part and parcel of the state bureaucracies in

Tanzania’’.

The reason for this contention is that:

The pre independence preparation for self government based

on colonial education and orientation

The post colonial administrative training to modernize

public services base on western

The contemporary devices of administrative reforms

The continuation of the colonial legacy resulted from the fact

that many of the post colonial ruling elites themselves were the

products of the colonial education orientation. The legacy of the

colonialism was perpetuated through the arrangement of foreign

studies programme establishment of administrative training

institutions employment of foreign experts and adaptation of

bureaucratic reforms based on western model.

THE CURRENT BUREAUCRACY IN TANZANIA AND THEIR FUNCTIONS

2.1 Key concepts

Bureaucracy

-Is a system of organization and management in which roles, tasks

and relationships among people and positions are clearly defined,

fully prescribed and controlled in accordance with formal

authority and rules.

Government

-Is an institution made up of specialized administrative

branches. It has a well-defined area. It has powers and authority

to control and direct people’s activities in that area. Example

Monarchy, Dictatorship, Republic, Federal, Tolitarian, Union,

Communist, revolutionary, Transitional governments etc.

An institution

This is an organization established to achieve specific goals. It

has recognized ways of behavior, rules and procedures to be

followed. Example Marriage is an institution in the family, Trade

Unions are institutions for workers’ collective bargaining,

Government is an institution of the state, Religions are

institutions for moral upkeep of their members likewise a school

is an institution for imparting knowledge and skills.

State

A state is an organized political community and territory in

which a government exists. The state is not natural, is a

creation of man, and it is based on power over society.

Tanzania’s government system is made up two main structures.

These are the central and local government.

2.2 THE CENTRAL GOVERNMENT

All state authority in the United Republic are exercised and

controlled by the Government of the United Republic of Tanzania

and the Revolutionary Government of Zanzibar. It is called

central because, firstly it has authority over the whole national

territory; secondly it has to be differentiated from the local

government. Each Central Government has three organs: The

Executive; Judiciary; and The Legislature that have powers over

the conduct of public affairs. In addition, Local Government

Authorities assist each central government.

2.2.1 The Executive

This is the administrative branch of the government. It makes

policy decisions. It also carries out the laws +made by the

legislative branch.

The President of the United Republic is the Head of State, the

Head of Government; and the Commander-in-Chief of the Armed

Forces.

The Executive of the United Republic comprises;

The President

The Vice-President

President of Zanzibar

The Prime Minister and

The Cabinet Ministers

The President is the Leader of the Executive of the United

Republic of Tanzania.

According to the constitution of URT the president is the top of

the Government and of the state. Having the following powers;

Head of the state the president

Presents the United Republic at home and abroad.

Signs treaties, receive ambassadors from other countries

Is a symbol of national unity

Officiates at major national ceremonies

Assents to parliamentary bills

Declare the state of emergency and war

May divide the country into regions and districts

As the Head of the Government, the President

Is the Chairman of the cabinet

Takes the last responsibility for all government plans and

decisions

Has the power to dissolve the parliament and call for

fresh elections

As the head of Public service, the President

Has prerogative mercy, thus can pardon criminals convicted

in courts, also reduce punishments

Can appoint civil workers e.g. Regional Commissioner DC,

PM, Chief of Justice, Chief of defenses force, Judge of

court of appeal and high court.

The Vice President is the principal assistant to the President in

respect of all matters in the United Republic generally and in

particular is responsible for assisting the President in:

Making a follow-up on the day-today implementation of Union

Matters;

Performing all duties assigned to him by the President;

and

Performing all duties and functions of the office of the

President when the President is out of office or out of the

country.

The Prime Minister of the United Republic is;

The Leader of Government Business in the National Assembly

Has authority over the control, supervision and execution

of the day-to-day functions and affairs of the Government

of the United Republic of Tanzania.

Also performs any matter or matters that the President

directs to be done.

The President of Zanzibar is;

A Head of the Executive for Zanzibar

Head of the Revolutionary Government of Zanzibar and

The Chairman of the Zanzibar Revolutionary Council.

The cabinet

The Cabinet, including the Prime Minister is appointed by the

President from among members of the National Assembly. The

Government executes its functions through Ministries led by

Cabinet Ministers. Each Ministry is charged with a sector

portfolio.

The Cabinet of the United Republic comprises the Executive, Union

Ministers and Attorney General. It is the principal organ for

advising the President regarding all matters concerning the

exercise of his powers and assists and advises the Presidents

over any matters, which is submitted to the Cabinet pursuant to

specific or general directions issued by the President. The

President presides over the Cabinet meetings and in the event the

President is absent, the Vice-President presides over; and if

both the President and the Vice-President are absent, the Prime

Minister presides over the meetings. Each Ministry has a sector

portfolio through Presidential Instruments.

2.2.2 Judiciary

Tanzania Court System and their Jurisdiction

The judiciary is one of three pillars of the state in Tanzania.

The others are the executive and legislature (parliament). The

main function of this organ is to interpret the law as well as to

adjudicate over disputes within the community and the country at

large. In order to perform its function properly, the courts must

be statutorily empowered by the both constitution and other

existing relevant laws of the state1. The courts are exclusively

empowered by the aforesaid legislations to deal with the

dispensation to justice.

Under the Constitution of the United Republic of Tanzania, 1977

the judiciary is not a Union Matter within the Union between former

Tanganyika and Zanzibar. Hence, each jurisdiction has its own

judicial system. Tanzania Mainland and Zanzibar only share the

Court of Appeal of Tanzania as the only unifying factor3. In

Tanzania Mainland, the judges of the High Court are appointed by

the President in consultation with the Judicial Service

Commission. In Zanzibar on the other hand, the judges of the High

Court are appointed by the President of the Revolutionary

Government of Zanzibar in consultation with the Judicial Service

Commission of Zanzibar5. About the appointment of the judges of

the Court of Appeal, the Chief Justice is appointed by the

President of the United Republic and other appeal judges are also

appointed by the same President upon the recommendations of the

Chief Justice.

Although Zanzibar has its own constitution, it is subject to the

provisions of the Union Constitution. The Zanzibar court system

exists parallel to the legal system of Mainland Tanzania and all

cases which are tried in Zanzibar, with the exception to those

involving constitutional issues and Islamic Law which have

commenced in the Kadhis Court, can be appealed against to the

Court of Appeal of Tanzania7. The Constitution of the United

Republic of Tanzania provides that the organs vested with

judicial powers are the Judiciary of the United Republic and the

Judiciary of Tanzania Zanzibar.

The Court System on Tanzania Mainland

As per the Constitution of the United Republic of Tanzania as

amended from time to time, there is the Court of Appeal which is

the Supreme Court of the land (for both Tanzania Mainland and

Tanzania Zanzibar. This court is established by the Union

Constitution of 19779 to take the place of East African Court of

Appeal after the collapse of the East African Community. Among

its functions, is to hear and determine appeals against decisions

of the High Courts and Magistrates’ Courts of Tanzania Mainland

and Zanzibar10. Although the Court of Appeal is the Highest

appellate court in Tanzania, it has no original or appellate

jurisdiction to hear and determine disputes between the

Government of the United Republic and the Government of Zanzibar

on the interpretation of the Constitution11. Such disputes, if

they occur, are to be heard and determined by a Special

Constitutional Court as established by the same Constitution12.

The Chief Justice, who is the Head of the Judiciary, is appointed

by the President of the United Republic of Tanzania.

The United Republic of Tanzania also has the High Court which is

established under the Constitution. The High Court is provided

for in Part Two of Chapter Five of the Constitution of the United

Republic14. It is the court with unlimited jurisdiction in all

matters15. Its jurisdiction is exercised in conformity with the

written laws, which are in force in Tanzania16. The High Court

also has admiralty jurisdiction to make orders, to hear and

determine claims, proceedings and other matters as conferred by

the Merchant Shipping Act, 2003. It is the superior court of

record and at the apex of the judicial system as well. It enjoys

concurrent jurisdiction with the High Court of Zanzibar under the

Constitution of the United Republic of Tanzania and laws enacted

by the Parliament of the United Republic of Tanzania.

Apart from the above stated court, there is also the Special

Constitutional Court of the United Republic of Tanzania which is

considered as an ad hoc division of the High Court dealing

specifically with constitutional cases. It is established in

accordance to the Constitution of the United Republic of

Tanzania. The sole function of the Special Constitutional Court

of the United Republic of Tanzania is to give conciliatory

decision over a matter referred to it concerning the

interpretation of the Constitution of the United Republic of

Tanzania where such interpretation or its application is in

dispute between the Government of Tanzania Mainland and the

Revolutionary Government of Zanzibar19. Any decision to be

reached by this court is considered as final and conclusive,

hence there is right of appeal to any form.

Hierarchically, apart from the remaining courts falling under the

court system of Tanzania, there are the magistrates’ courts.

These courts, subject to the provisions of any written law and to

the limits of the jurisdiction of the court, has mandatory power

to exercise jurisdiction in accordance with the laws which the

High Court is required by the established laws to exercise its

jurisdiction and with such other laws as they are enforceable in

Tanzania from time to time and its application to the proceedings

filed before it. However, the provision is made that no

magistrates’ court shall have exercised any jurisdiction or

powers that are by any such law conferred exclusively on the High

Court as such or on a court of record. Again, the judiciary is

organized under Magistrates’ Court Act, 1984. Primary courts in

each of 25 administrative regions; jurisdiction of primary courts

include all civil suits related to customary and Islamic law and

all civil and Christian matrimonial suits. Next levels of courts

are District Courts, then the Resident Magistrates’ Court.

Apart from sharing the Court of Appeal of the United Republic of

Tanzania with Mainland Tanzania, Zanzibar has a distinct and

independent court system is well elaborated under the

Constitution of Zanzibar, 1984 with the Constitution, the

Zanzibar High Court is the Supreme Court over all subordinate

courts established by the Constitution and other written laws of

Zanzibar. Despite that the final court of appeal for Zanzibar is

the Court of Appeal of Tanzania; the Constitution of the United

Republic of Tanzania makes clear that the High Court of Zanzibar

is not a Union Matter. As well, the said Constitution of Tanzania

expressly reserves the continuance of the High Court of Zanzibar

institutions with their jurisdiction. The Article provides

further that without prejudice the Constitution of the United

Republic of Tanzania or any other law enacted by the Parliament,

that is applicable in Mainland Tanzania and Tanzania Zanzibar,

the High Court of Zanzibar may have jurisdiction concurrent to

that of the High Court of Tanzania.

The Court System on Tanzania Zanzibar

The court system in Zanzibar as per the 1984 Zanzibar

Constitution is made up of four distinct courts. These are the

High Court of Zanzibar, Regional Courts, District Courts, Primary

Courts and Kadhi’s Court. Another important institution in the

judiciary is the Juvenile Court, which is attached to the

Regional Court.

The High Court of Zanzibar is specifically enumerated under

section 93(1) of the Zanzibar Constitution. It is a court of

record with jurisdiction on all matters, both criminal and civil

and other matters which might be trusted to it under the Zanzibar

Constitution or any other applicable laws. This court is obliged

to be handled by the Chief Justice of Zanzibar and other judges

whose number must not be less than two. The Chief Justice being

the Head of the judiciary is a Presidential appointee from

amongst judges of the High Court after the consultation with the

Judicial Service Commission. Other judges of the High Court are

appointed by the President on the recommendations of the Judicial

Service Commission. At the moment, the High Court is served by

the Chief Justice and only four judges. Among the four judges,

only two of them are considered to be of permanent terms. The

other two can be said to be serving on contractual basis. Under

the contemporary situations, no one can dare say that the High

Court of Zanzibar is properly constituted. Frankly speaking,

judges serving on contractual basis cannot be said to be free and

independent to administer justice in accordance with the law.

From this respect, it is true to say that these judges have no

security of tenure and their very existence as judicial officers

is entirely dependent on the whims of the appointing authority –

who can terminate the said contracts or refuse to renew the same

at will. It is obvious that the masses cannot expect justice from

them more particularly on the issues pertaining to the violation

of the basic rights and fundamental freedoms in such a situation.

There is also the Regional Magistrates Court, which is

established under the Magistrates Court Act, 198526. In

accordance with this Act, each of the five regions in both Unguja

and Pemba islands is required to have a Regional Court. The

Regional Court is normally presided over by a regional magistrate

who is in law supposed to be a degree holder from any recognized

University. Having discussed about the Regional Court, there is

also the District Court, which is established under the same

Magistrate Court Act of 198528. As per this applicable law, each

district found in both Pemba and Unguja is supposed to have a

District Court, though unfortunately; the situation has so far

never been so to date. This court also exercises appellate and

revisionary powers over Primary Court immediately below it.

Hierarchically, below the District Court; there is the Primary

Court. Again, the Primary Courts are also established by the

Magistrate Court Act, 198529.

Normally, there is supposed to be one Primary Court in each

district found in Unguja and Pemba isles. The Juvenile Court is

also another court which is not actually a separate court as such

but annexed to the Regional Court. It is given Regional Court

status specifically dealing with juveniles. It is composed of a

regional magistrate and two lay members of the public, one of

whom should be a female. In protecting the juvenile’s interest

involved, it is provided by the law that the court must meet in

camera. Another important court as per the existing court system

is that of Kadhi’s Court. This court is declared to be a

significant institution, taking into account that more than

ninety five percent of all inhabitants on the islands are

Muslims.

The Kadhis Court is established under the Kadhis Court Act,

198530. The jurisdiction of this Court is limited and restricted

to determination of matters of Muslim law pertaining to personal

status, marriage, divorce or inheritance; in proceedings where

all parties to the issue in hand profess the Muslim religion. The

Act provides for the establishment of Kadhi’s Court in each

district of Zanzibar. Usually, appeals from this Section 6 of the

Act, court directly go to the Chief Kadhis Court which lacks

jurisdiction but acts as an appellate court for the decisions of

the Kadhis Court. Again, all appeals from the Chief Kadhis Court

are directly filed at the High Court of Zanzibar which is the

highest judicial institution of appeal in as far as issues

handled by the Kadhis Courts are concerned The Court of Appeal of

Tanzania is exclusively restricted from entertaining matters

relating to Kadhis Courts. There is conflict between the Zanzibar

Constitution and the Constitution of the United Republic of

Tanzania on the jurisdiction of the Court of Appeal. In

accordance to the Appellate Jurisdiction Act, 1979 (Cap. 141),

the Court of Appeal has powers to hear appeals on all matters

originating from both parts of the Union. However, under the

Zanzibar Constitution, the provision is made restricting the

Court of Appeal to hear and determine Islamic matters emanating

only from Kadhis Courts and issues relating to interpretation of

the Zanzibar Constitution35. This shows that the provisions of

the Zanzibar Constitution prevail over the Appellate Jurisdiction

Act, 1979 because of the provisions of Article 117(4) of the

Constitution of the United Republic of Tanzania which states:

‘117(4) The National Assembly or the House of Representatives of

Zanzibar may enact legislation in pursuance of the provisions of

this Constitution prescribing the procedures for lodging appeals

in the Court of Appeal, the circumstances and grounds for lodging

appeals and the manner in which those appeals should be dealt

with’

The decision of the High Court in cases originating from Kadhis

Court is said to be final and conclusive and not be taken to the

Court of Appeal of Tanzania. This position is well enumerated by

Section 99(2) (b) of the Zanzibar Constitution. It is interesting

to note that a question was raised as to whether the Zanzibar

Constitution can limit or cut down the jurisdiction of the Court

of Appeal included as a Union Matter as shown in the First Schedule

of the Constitution of the United Republic of Tanzania. This was

clearly observed in a remarkable case of Mohamed Rafik Ishaq &

Another v. Anwar Hussein Jaffer & 2 Others. In this case the appellants,

Mohammed Rafik Ishaq Ayoub and Khatoon Ishaq Ayoub, are brother

and sister. They appealed against the decision of the High Court

of Zanzibar, seeking for dismissal of the respondent’s prayers

who sought a declaration that the house in dispute was bought by

his late father and hence formed part of the estate, and two, the

CCM. Branch of Mwembeladu, who were in occupation, be ordered to

release the house into the estate of late Hussein so that it be

distributed to their heirs.

The Court of Appeal, after quoting Section 92 (2) (b) of the

Constitution and Section 10 of the Kadhis Act, 1985 prohibiting

appeals on Islamic matters to the Court of Appeals, stated that:

‘It is clear that this Court has no jurisdiction to hear appeals

emanating from Kadhi’s Courts ‘on matters of Islamic Law’ or just

‘Islamic matters’ as the Constitution of Zanzibar provides for’

However, the Court of Appeal went on hearing and determining that

appeal arguing that the question of who owns what does not fall

within the ambits of Section 6(1) of the Kadhi’s Court Act, 1985.

That provision states that:

‘A Kadhi’s Court shall have and exercise jurisdiction in the

determination of a question of Muslim Law relating to personal

status, marriage, divorce or inheritance in proceedings in which

all the parties profess the Muslim religion’

This perhaps a genuine case that calls for interference from the

Court of Appeal. However, it is obvious that the highest Court of

the land will not be content with the provision limiting its

otherwise limitless authority over other judicial bodies be it

Kadhi’s Courts or Electoral Commissions36. In addition, it is not

clear why the Constitution has ousted the jurisdiction of the

Court of Appeal on matters of Islamic law, but is presumed that

the strong Islamic influence of the community may have

contributed to such decision. By the express exclusion from the

Court of Appeal of the powers to interpret the Zanzibar

Constitution, it is implicit that this function is within the

province of the High Court of Zanzibar, although no where

mentioned, either in the Constitution itself or under the High

Court Act, No. 3 of 1985 is this power specifically provided for.

It is also not clear as to what will happen where in any

proceeding before any court of law a question arises as to the

effect of any provision of the Constitution. It is, therefore,

suggested that the Constitution be amended to give original

jurisdiction to the High Court to the exclusion of other existing

courts as to any question pertaining to the interpretation or

application of any provision of the Constitution.

The Court Structure in Tanzania (Mainland)

Court of Appeal

High Court

Resident Magistrate Court/ District Court

Primary Court

The Court Structure in Tanzania (Zanzibar)

The High Court of Zanzibar

Regional Magistrates Court

District Magistrate Court

Primary Court

There is also Kadhis’ Courts. These are established under the

Kadhis’ Court Act, 1987. Its jurisdiction is restricted to the

determination of questions of Muslim Law. All parties to the case

must profess the muslim faith. Kadhis’ Court is established in

every district in Zanzibar. Appeals from Kadhis’ Court go the

Chief Kadhis’ Court. Again, appeals from Chief Kadhis’ Court go

to the High Court presided by the High Court judge with the help

of three Sheikhs who are knowledgeable with Islamic law.

Legislature (The Parliament)

Legislature is the law making branch of the government. It is

often called the Parliament when its Members meet with the

President. When the members meet alone it is called the National

Assembly.

The Parliament of the United Republic of Tanzania consists two

parts, i.e. the President and the National Assembly.

The President exercises authority vested in him by the

constitution to assent the law a necessary aspect in the

completion of the enactment process.

The National Assembly is the principal organ of the United

Republic and has authority on behalf of the people to oversee and

advise the Government of the United Republic and all its organs

in the discharge of their respective responsibilities.

The National Assembly consists of four categories of Members of

Parliament, namely:

members elected directly to represent constituencies;

members elected by the House of Representatives(baraza la

wawakilishi) from among its members;

the Attorney General;

members nominated by the President; and women members being

not less than fifteen percent of the members of all other

categories on the basis of proportional representation

among those parties in the Parliament.

The Parliament is headed by the Speaker who is assisted by the

Deputy Speaker and the Clerk to the National Assembly as Head of

the Secretariat of the National Assembly. For better discharge of

its functions the National Assembly has various Standing

Committees.

The National Assembly Administration

The Administration of the National Assembly consists of two types

of leaders:- Leaders for Parliamentary Sessions and Leaders for 2

Camps of Members of Parliament. The Parliamentary Sessions

leaders are the Speaker, Deputy Speaker, 2 Chairpersons and the

Clerk to the National Assembly.

The Leaders for the Camps of the Members of Parliament are:- (a)

the Leader of Government Business in the National Assembly(prime

minister), assisted by the Chief Government Whip(lukuvi); and (b)

the Leader of Opposition in the National Assembly(F.Mbowe),

assisted by the Chief Opposition Whip(Mnyaa). The National

Assembly is presided over by the Speaker of the National Assembly

who is assisted by the Deputy Speaker and two Chairpersons.

LOCAL GOVERNMENT

Besides the Union and the State Government, the third tier of

governance in India is local government. Local government has

been described as the local self-government; i.e.; public

governance of the locality by the representative elected by the

eligible and registered voters living within the territorial

boundaries of a village, a town or a city. Local governments have

existed in India since the ancient times. However, the foundation

of the local government, existing at present, were laid in the

second half of the 19th century by the British Government.

15.2: CHARACTERISTICS OF LOCAL GOVERNMENT

The significant characteristics of Local government are as

follows:

1) Engaged in solving the problems of the local people, in a

village, town or city.

2) Created by the laws of State Legislatures.

3) Required to function as per the provisions of the law.

4) Enjoys autonomy and has independence in decision making as the

State governments do not interfere in the local government’s day-

to-day administration.

5) Affairs are managed by the representatives elected by the

people in the area.

15.3 : IMPORTANCE OF LOCAL GOVERNMENT

Local governments play an important role in democracy. Their

effective functioning delivers good governance at the local

level.

1. Proximity:

They are close to the people. People can have easy access to

local governments. They are the most convenient body to meet

people’s local needs and to solve their immediate problems.

TOPIC 3: PUBLIC PLANNING AND ADMINISTRATION OF

MONEY: ANALYSIS OF PLANINING AND BUDGETIING

PROCESS IN TANZANIA.

This part of reflection spells out the specific instructions to

be taken into consideration by various actors, in particular

bureaucrats, politicians, Accounting Officers and Budget

Committees of respective institutions in the preparation,

execution and monitoring and evaluation of plans and budgets. It

also emphasizes on the adherence to the directives provided in

the planning and financial frameworks including Public Finance

Act 2001, Public Procurement Act, CAP 410 and related annual

implementation Circulars.

Roles of public officials in Planning and Execution of public

money.

Political leaders, bureaucrats, accounting Officers and budget

committee in different institutions in the country have the role

of providing leadership in the whole process of preparing plans

and budgets. In this regard, the public officials are obliged to

oversee the implementation of the planned activities as well as

monitoring and evaluation of the desired output and impact. Their

specific responsibilities are as follows:-

(i) To ensure that results-based plans and budgets are prepared

in conformity with national planning frameworks (TDV 2025, FYDP

I, MDGs, MKUKUTA II, sector specific policies and 2010-2015 CCM

Election Manifesto);

(ii) To build and strengthen the capacity of Budget Committees in

the implementation of plans and budgets;

(iii) To provide clear guidance on policy priorities to be

incorporated in institutional plans and budgets;

(iv) To ensure that monitoring, evaluation and performance

reporting are conducted on regular basis as a tool for enforcing

accountability and control including monitoring institution’s

plans and budget;

(v) To facilitate Institutions, Agencies and Independent

Departments under their jurisdiction to prepare their respective

MTEF;

(vi) To ensure that institutional budgets are properly classified

and coded in conformity with government finance seculars (GFS)

(vii) To ensure payroll integrity and Public Expenditure budget

control;

(viii) To ensure all reforms under their jurisdiction are

financed and implemented as planned;

(ix) To supervise Government Agencies, regulatory and profit

making institutions to become efficient, generate surplus and

contribute to the government coffers as appropriate;

(x) To enhance institutional capacity of MDAs, RSs and LGAs in

the delivery of public services;

(xi) To ensure that proposals for strategic projects both new and

ongoing ones are submitted for scrutinisation and approval in

line with guidelines to be issued by PO-PC;

(xii) To ensure that during budget preparation, all priority

ongoing projects are budgeted for, including outstanding claims

from service providers;

(xiii) To ensure all suppliers of goods and services are paid

promptly in order to avoid unnecessary accumulation of arrears;

and

(xiv) To ensure financial discipline and operate within the

limits of approved budget.

Budgeting process

The Government Budget is an important tool for implementation of

policy decisions to achieve social, economic and political

objectives. Essentially it involves the determination of

resources and their use for attainment of government objectives.

Budget serves as a tool for economic and financial

management as well as accountability

It also serves as a mechanism for allocating resources among

different needs and priorities as well as bringing economic

stability and growth

THE LAWS AND REGULATIONS GOVERNING THE BUDGET

There is a body of laws, regulations and administrative

procedures which govern the budget system.

They regulate format, timing and procedures as well as the

allocation of formal powers and rights in the budget cycle or

process. The Constitution of United Republic of Tanzania of 1977

Chapter 7: Articles 135 – 144 of the Constitution outlines the

provisions regarding the finances of United Republic of Tanzania.

It indicates who has the mandate to prepare the budget and submit

it to the Parliament, type of revenue receipts, accounts and

authorization of payments.

The Public Finance Act, 2001(as amended in year 2004) It is a

legal instrument which provides the legal framework for the

budget system with regard to revenue, expenditure control and

accountability. The Annual Finance Act (AFA) The AFA empowers the

Minister for Finance and Economic Affairs to raise money by

imposing taxes, levies, fees and charges to mobilize funds to

finance the budget. The Annual Appropriation Act (AAA).The AAA

empowers the Minister for Finance and Economic Affairs to draw

money from the Consolidated Fund and allocate it to various

votes.

It also provides powers for reallocation of funds between votes.

The Public Procurement Act, 2004. This Act and its corresponding

Regulations. Provide the legal framework for the procurement of

goods and services using public funds. This Act replaced the

former Public Procurement Act, 2001. Local Government Finance Act

No. 9 of 1982 (As amended by Mi

scellaneous Act No. 6 of 1999) It stipulates the requirements and

procedures to be followed by LGAs in preparing annual estimates

of revenues and expenditures.

The Pay Master General’s Circulars. The Pay Master General (PMG)

issues circulars from time to time including the budget

implementation circular. It prescribes directives to be followed

by the Accounting Officers in the accounting and control of

government revenues and expenditures during the financial year.

THE BUDGET PROCESS

The budget process involves a number of ongoing activities in a

circle throughout the year.

It starts with macro-economic policies and objectives, setting

revenues and expenditure ceilings, approval and its execution.

The following are important steps in the preparation of the

budget.

STAGES IN THE BUDGET PROCESS

1. Formulation of Budget Policy and Resource Projections

The budget process begins with formulation of budget policy

objectives, priorities and resource projections based on

macroeconomic performance review.

The macroeconomic review is facilitated by the Budget Guidelines

Committee (BGC), which is charged with the responsibility of

preparing annual Budget Guidelines.

This committee is composed of officers from the Ministries of

Finance and Economic Affairs, President’s Office -Planning

Commission (PO-PC), Prime Minister’s Office - Regional

Administration and Local Government (PMO-RALG) and President’s

Office - Public Service Management (PO-PSM).

Review of macro-economic performance. This review of

macroeconomic performance starts with an assessment on

performance of the previous budget assumptions and targets to

determine the level of achievement.

Other variables, which are reviewed, include economic growth rate

(GDP and GNP), inflation and government finance.

Setting of Macroeconomic Policy Targets Based on the

macroeconomic and other developments as indicated in the economic

performance review, the overall framework for the future is then

formulated.

The framework generally covers the following: -

(i) Projected economic growth (GDP)

(ii) Level of inflation

(ii) External sector performance

(iv) Sector Performance –i.e. PRS Sectors

(v) Budget Frame

(vi) Financing

Once the macro-policy performance review and resource projections

are completed, the Government then sets objectives and budget

priorities to be achieved in the annual and next two years of the

Medium Expenditure Framework (MTEF). In setting the priorities,

Ministries, Department and Agencies (MDAs)/Regional Secretariats

(RSs)/Local Government Authorities (LGAs) are asked to fill in

the Strategic Budgetary System (SBAS) and text elaboration of the

requests.

This is an ideal time for stakeholders to be involved in the

process as for LGA`s they start from Ward meetings (O and OD).The

PER process and Annual Review is also another avenue for DPs,

members from Academic Institution, Political Parties, CSO`s,

CBO`s participation in the budget process.

Distribution of resources

The first charge to be considered in the allocation of resources

is the Consolidated Fund Service (CFS). The second consideration

is outlays of meeting current expenses for MDAs, RSs & LGAs.

These are meant for payment of Personal Emoluments (PE) and Other

Charges (OC).

Personal Emolments covers salaries and wages of Government

employees while OC are outlays for financing goods and services

needed for government operations. The other important area is

the Development budget for projects and programmes highly

supported by Development Partners (DPs).

Issuance of the Budget Guidelines

The Budget Guidelines are submitted to Inter-Ministerial

Technical Committee (IMTC) and Cabinet for discussion/approval

and of recently to Parliament (January House) for

discussion/approval before they are distributed to spending

agencies.

Revenue & Expenditure Estimates

Preparation

Budget estimates preparation consists of estimates of revenue,

recurrent and development expenditures by Ministries, Departments

and Agencies (MDAs) as well as Regions and Local Governments.

It involves linking institutional strategic plans and the

budget (i.e. recurrent expenditure and development projects)

and the MTEF.

Essentially, this process is about linking institutional

objectives, departmental targets and activities and

identifying inputs and their prices and costing them for

each year of the MTEF period.

Institutional Budget Committees are responsible for carrying

out all these activities.

Finalization of Budget Formulation

Final phases of budget preparation includes scrutiny of

estimates, Government/DPs

Consultations, submission of estimates to Inter-Ministerial

Technical Committee (IMTC) and submission of the Budget Cabinet

Paper to the Cabinet for approval of proposed Budget frame for

revenue and expenditure.

Government/DPs consultations facilitate the budget process by

confirming DPs financial commitments in the coming annual budget

and MTEF period.

Budget Authorization by Parliament

The process of obtaining Parliamentary authorization starts with

discussions by Sectoral Parliamentary Committees.

After the sector committees of the Parliament have reviewed the

Estimates, the Budget Proposals are tabled to the Parliament for

debate and authorization.

3. Budget Execution

It is at this stage that actual revenue collections and service

delivery takes place.

Execution of the budget therefore is about the collection and

accounting for revenue, provision of services through the

recurrent budget and implementation of development projects.

Collection and accounting for revenue collections by Tanzania

Revenue Authority (TRA) and other ministry department and

agencies (MDAs.).

Accounting Officers are appointed as receivers of revenue and

also accountable for expenditure in their respective votes.

Maintenance of proper Accounts for control and

Accountability.

Reporting on budget performance (both financial and

physical) and evaluation.

Project inspection/expenditure tracking is undertaken at

different levels, from central ministries like MoFEA, PO-PC,

PMO-RALG to Sector/MDAs level.

4. Monitoring, Control and Evaluation

Mechanisms for control and monitoring are essentially: -

• Periodic reporting and follow-up. Specific formats have been

issued for budget monitoring and follow-up in the PBG.

• Internal Audits

• External Audits

• Parliamentary control- Public Accounts Committee (PAC), Local

Authorities Accounts Committee (LAAC)

• Budget Reviews and Adjustments

• Public Expenditure Tracking and Physical Project inspection

• Evaluation

The Government Budget Cycle

July 1 Beginning of Fiscal Year 2015/2016

Sep Ministry of Finance and Economic Affairs, The President’s

Office-Planning Commission, PMO-RALG and PO-PSM start planning

for FY 2015/16

Nov-Jan Government budget frame is approved by IMTC, The Cabinet

and PBG tabled in Parliament

Jan-Feb Government budget guidelines are distributed to MDA’S,

RSs and LGAs Feb-Mar MDA’s, RSs, and LGAs budget preparation

April-May Budgets are submitted to MoFEA for scrutinization and

thereafter data entry and submitted to PSCs

June Parliament approves government budget

July 1 Beginning of Fiscal Year 2015 and Budget execution for

fiscal year 2015/16

July 1-June 30 Budget plans are executed: revenues are collected,

grants are disbursed and expenditures are made

July 1- June 30 Monthly and quarterly financial reports are

produced

July 1 Beginning of Fiscal Year T+1 and financial auditing for

fiscal year T- 1Challenges on budget process

How to determine the resources and their use for the purpose of

attaining the desired goals. The resources are local or foreign

fund.

How to harmonize and assess the achievement in linking the

National Strategy for Growth and Reduction of Poverty-NSGRP,

Strategic Plans-SPs and MTEFs.

Challenges on budget process

How to improve the preparation of PE estimate in Central

government, Local government and parastatals.

How to improve prioritization of projects, programmes and

activities by MDAs, RS and LGAs.

Non-timely submission of reports for decision making.

Budgeting deficiencies and setting of priorities-MDAs do not

set their priority right

Non-tax revenue collections- most of MDAs, RSs and LGAs

under-estimate the expected revenues to be collected and

sometimes do not expose the actual collections.

Not adhering to ceiling-some MDAs, RSs and LGAs propose

special requests which exceeds the budget ceiling, and

sometimes, special request include the basic functions of

the institutions that might be funded within the ceiling,

this reveal that budget request are not realistic

How to capture and manage the LGAs own source-what if the

LGAs especially do not disclose their own source of

revenues?

Budget reallocation-Issue of budget reallocation is still a

problem as may cause divergence from the original budget.

Way forward

Tax and non-tax revenue collections must be disclosed and

boosted.

The process of prioritization must be done accordingly by

scaling down the targets and activities.

MDAs, RSs and LGAs must adhere to the set ceiling after

resources envelope has been determined.

Avoid divergence from original budget

Fulfillment of Donor commitment according to Joint Assistant

Strategy of Tanzania (JAST)

Accounting Officers must be accountable and very responsible

to public funds.

CONCLUSION

The government budget is indeed a key and strategic tool that is

used to provide services to the public. The processes and

activities involved in budget management require attention of all

stakeholders to ensure efficiency, accountability and

transparency.

The budget reforms are necessary for addressing some of the

concerns in budget management at both the Central government

level and the Local government level. More concerted efforts are

needed to enhance efficiency and effectiveness in the use of

resources.