United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues

This Public Expenditure Review (PER) examines the overall fiscal discipline, which after targeting, and achieving recurrent surpluses by FY99, the targets for FY01 were set to provide scope for financing of priority sector activities under the Pove...

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Main Author: World Bank
Format: Public Expenditure Review
Language:English
en_US
Published: Washington, DC 2013
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2002/05/2002829/tanzania-public-expenditure-review-fy02-report-fiscal-developments-public-expenditure-management-issues-external-evaluation
http://hdl.handle.net/10986/15363
id okr-10986-15363
recordtype oai_dc
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
en_US
topic ACCOUNTING
ANTI-CORRUPTION
APPROPRIATIONS
AUDITORS
AUTHORITY
BANK OF TANZANIA
BASIC EDUCATION
BILATERAL DEBT
BORROWING
BUDGET EXECUTION
BUDGET MANAGEMENT
BUDGET PROCESS
BUDGET SYSTEM
CENTRAL GOVERNMENT
CIVIL SERVICE
COMMERCIAL CREDIT
COMMERCIAL DEBT
COMMERCIAL LOANS
COUNCILS
CREDITOR
CREDITORS
DEBT
DEBT LEVEL
DEBT MANAGEMENT
DEBT OBLIGATIONS
DEBT OUTSTANDING
DEBT RELIEF
DEBT SERVICING
DEBT STRATEGY
DEBT SUSTAINABILITY
DEBT SWAPS
DEBTS
DECISION MAKING
DISCLOSURE
DOMESTIC DEBT
ECONOMIC GROWTH
ECONOMIC STABILITY
EMPLOYMENT
EXECUTIVE AGENCIES
EXTERNAL DEBT
FINANCIAL ACCOUNTABILITY
FINANCIAL MANAGEMENT
FINANCIAL SYSTEMS
FISCAL
FISCAL BALANCE
FISCAL DEFICIT
FISCAL DEFICITS
FISCAL DISCIPLINE
FISCAL MANAGEMENT
FISCAL PERFORMANCE
FISCAL REVENUE
FISCAL SUSTAINABILITY
FISCAL YEAR
FOREIGN ASSETS
FOREIGN ASSISTANCE
FOREIGN BANKS
FOREIGN EXCHANGE
FOREIGN EXCHANGE MARKET
GOVERNMENT EFFORTS
GOVERNMENT EXPENDITURES
GOVERNMENT GUARANTEES
GOVERNMENT POLICY
GOVERNMENT REFORM
GOVERNMENT RESOURCES
GOVERNMENT REVENUE
GOVERNMENTAL ORGANIZATION
GROSS DOMESTIC PRODUCT
INSOLVENCY
INTERNATIONAL ARBITRATION
LAWS
LEGAL PROVISIONS
LEGAL STRUCTURE
LIQUIDATION
LOCAL AUTHORITIES
LOCAL AUTHORITY
LOCAL GOVERNMENT
LONG TERM DEBT
MACROECONOMIC STABILITY
MINISTRY OF FINANCE
NATIONAL DEBT
NATIONAL SERVICE
NATIONS
PARASTATALS
PAYMENT ARREARS
PRIVATE BANKS
PRIVATE SECTOR
PRIVATIZATION
PROVISIONING
PROVISIONS
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURE REVIEWS
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC POLICY
PUBLIC SECTOR
PUBLIC SPENDING
RECURRENT EXPENDITURES
REPRESENTATIVES
RESOURCE ALLOCATION
REVENUE COLLECTION
REVENUE PERFORMANCE
SHORT TERM CREDIT
SHORT TERM DEBT
SOCIAL SECTOR
STRUCTURAL ADJUSTMENT
TAX
TAX RATES
TAXATION
TRANSPARENCY
TREASURY
UTILITIES
VALUE ADDED TAX
WAGES PUBLIC EXPENDITURES
FISCAL MANAGEMENT
SECTOR INVESTMENT
FINANCING OPTIONS
SECTORAL ALLOCATION
POVERTY REDUCTION STRATEGIES
FOREIGN INVESTMENTS
PROGRAM LENDING
GRANTS
FISCAL DEFICITS
GROSS DOMESTIC PRODUCT
DEBT SUSTAINABILTY
MACROECONOMIC STABILIZATION
CASH FLOW
PUBLIC FINANCE
HEAVILY INDEBTED POOR COUNTRIES
DEBT RELIEF
RISK ASSESSMENTS
PUBLIC ENTERPRISES
PRIVATIZATION OF PUBLIC ENTERPRISES
COST RECOVERY
BUDGETARY RESOURCES
PROCUREMENT
PARASTATAL REFORM
INFORMATION COLLECTION
INSTITUTIONAL FRAMEWORK
FINANCIAL MANAGEMENT
FINANCIAL REPORTING STANDARDS
SERVICE DELIVERY
POVERTY MONITORING
spellingShingle ACCOUNTING
ANTI-CORRUPTION
APPROPRIATIONS
AUDITORS
AUTHORITY
BANK OF TANZANIA
BASIC EDUCATION
BILATERAL DEBT
BORROWING
BUDGET EXECUTION
BUDGET MANAGEMENT
BUDGET PROCESS
BUDGET SYSTEM
CENTRAL GOVERNMENT
CIVIL SERVICE
COMMERCIAL CREDIT
COMMERCIAL DEBT
COMMERCIAL LOANS
COUNCILS
CREDITOR
CREDITORS
DEBT
DEBT LEVEL
DEBT MANAGEMENT
DEBT OBLIGATIONS
DEBT OUTSTANDING
DEBT RELIEF
DEBT SERVICING
DEBT STRATEGY
DEBT SUSTAINABILITY
DEBT SWAPS
DEBTS
DECISION MAKING
DISCLOSURE
DOMESTIC DEBT
ECONOMIC GROWTH
ECONOMIC STABILITY
EMPLOYMENT
EXECUTIVE AGENCIES
EXTERNAL DEBT
FINANCIAL ACCOUNTABILITY
FINANCIAL MANAGEMENT
FINANCIAL SYSTEMS
FISCAL
FISCAL BALANCE
FISCAL DEFICIT
FISCAL DEFICITS
FISCAL DISCIPLINE
FISCAL MANAGEMENT
FISCAL PERFORMANCE
FISCAL REVENUE
FISCAL SUSTAINABILITY
FISCAL YEAR
FOREIGN ASSETS
FOREIGN ASSISTANCE
FOREIGN BANKS
FOREIGN EXCHANGE
FOREIGN EXCHANGE MARKET
GOVERNMENT EFFORTS
GOVERNMENT EXPENDITURES
GOVERNMENT GUARANTEES
GOVERNMENT POLICY
GOVERNMENT REFORM
GOVERNMENT RESOURCES
GOVERNMENT REVENUE
GOVERNMENTAL ORGANIZATION
GROSS DOMESTIC PRODUCT
INSOLVENCY
INTERNATIONAL ARBITRATION
LAWS
LEGAL PROVISIONS
LEGAL STRUCTURE
LIQUIDATION
LOCAL AUTHORITIES
LOCAL AUTHORITY
LOCAL GOVERNMENT
LONG TERM DEBT
MACROECONOMIC STABILITY
MINISTRY OF FINANCE
NATIONAL DEBT
NATIONAL SERVICE
NATIONS
PARASTATALS
PAYMENT ARREARS
PRIVATE BANKS
PRIVATE SECTOR
PRIVATIZATION
PROVISIONING
PROVISIONS
PUBLIC DEBT
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURE REVIEWS
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC POLICY
PUBLIC SECTOR
PUBLIC SPENDING
RECURRENT EXPENDITURES
REPRESENTATIVES
RESOURCE ALLOCATION
REVENUE COLLECTION
REVENUE PERFORMANCE
SHORT TERM CREDIT
SHORT TERM DEBT
SOCIAL SECTOR
STRUCTURAL ADJUSTMENT
TAX
TAX RATES
TAXATION
TRANSPARENCY
TREASURY
UTILITIES
VALUE ADDED TAX
WAGES PUBLIC EXPENDITURES
FISCAL MANAGEMENT
SECTOR INVESTMENT
FINANCING OPTIONS
SECTORAL ALLOCATION
POVERTY REDUCTION STRATEGIES
FOREIGN INVESTMENTS
PROGRAM LENDING
GRANTS
FISCAL DEFICITS
GROSS DOMESTIC PRODUCT
DEBT SUSTAINABILTY
MACROECONOMIC STABILIZATION
CASH FLOW
PUBLIC FINANCE
HEAVILY INDEBTED POOR COUNTRIES
DEBT RELIEF
RISK ASSESSMENTS
PUBLIC ENTERPRISES
PRIVATIZATION OF PUBLIC ENTERPRISES
COST RECOVERY
BUDGETARY RESOURCES
PROCUREMENT
PARASTATAL REFORM
INFORMATION COLLECTION
INSTITUTIONAL FRAMEWORK
FINANCIAL MANAGEMENT
FINANCIAL REPORTING STANDARDS
SERVICE DELIVERY
POVERTY MONITORING
World Bank
United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues
geographic_facet Africa
Tanzania
relation Public expenditure review (PER);
description This Public Expenditure Review (PER) examines the overall fiscal discipline, which after targeting, and achieving recurrent surpluses by FY99, the targets for FY01 were set to provide scope for financing of priority sector activities under the Poverty Reduction Strategy, and accommodate increased foreign inflows in the form of program grants. However, recurrent deficits in FY01, and, the target for FY02, delivered a recurrent deficit of 2.5 percent of GDP. Nonetheless, these deficits are within the sustainability thresholds indicated by recent analyses of fiscal, and debt sustainability, and remain compatible with continued macroeconomic stability. The report also looks at the introduction of cash flow planning, and the innovation introduced with the public finance act, to then analyze the government resources, and expenditures, which overall, expenditures on the key priority areas increased, exceeding the additional debt relief available through the enhanced Heavily Indebted Poor Countries (HIPC) Initiative. The report subsequently focuses on two main sources of fiscal risks, namely, on public enterprise debts and retrenchment costs associated with privatization; and, on extra-budgetary commitments related to procurement. Containment of fiscal risks, and further work should be extended to quantify, and validate parastatal debts covering other resources of fiscal risks, including commitments to privatization. Recommendations include a review of the existing tracking systems to identify information gaps, and recommend how systems can be streamlined, how information flows can be improved, and to clarify roles, and responsibilities of key institutions in this process. Moreover, attention should be paid to both financial reporting, and service delivery, including ways of integrating the two, in addition to identifying links to the poverty monitoring process.
format Economic & Sector Work :: Public Expenditure Review
author World Bank
author_facet World Bank
author_sort World Bank
title United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues
title_short United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues
title_full United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues
title_fullStr United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues
title_full_unstemmed United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues
title_sort united republic of tanzania - public expenditure review fy02 : report on fiscal developments and public expenditure management issues
publisher Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2002/05/2002829/tanzania-public-expenditure-review-fy02-report-fiscal-developments-public-expenditure-management-issues-external-evaluation
http://hdl.handle.net/10986/15363
_version_ 1764427057789403136
spelling okr-10986-153632021-04-23T14:03:14Z United Republic of Tanzania - Public Expenditure Review FY02 : Report on Fiscal Developments and Public Expenditure Management Issues World Bank ACCOUNTING ANTI-CORRUPTION APPROPRIATIONS AUDITORS AUTHORITY BANK OF TANZANIA BASIC EDUCATION BILATERAL DEBT BORROWING BUDGET EXECUTION BUDGET MANAGEMENT BUDGET PROCESS BUDGET SYSTEM CENTRAL GOVERNMENT CIVIL SERVICE COMMERCIAL CREDIT COMMERCIAL DEBT COMMERCIAL LOANS COUNCILS CREDITOR CREDITORS DEBT DEBT LEVEL DEBT MANAGEMENT DEBT OBLIGATIONS DEBT OUTSTANDING DEBT RELIEF DEBT SERVICING DEBT STRATEGY DEBT SUSTAINABILITY DEBT SWAPS DEBTS DECISION MAKING DISCLOSURE DOMESTIC DEBT ECONOMIC GROWTH ECONOMIC STABILITY EMPLOYMENT EXECUTIVE AGENCIES EXTERNAL DEBT FINANCIAL ACCOUNTABILITY FINANCIAL MANAGEMENT FINANCIAL SYSTEMS FISCAL FISCAL BALANCE FISCAL DEFICIT FISCAL DEFICITS FISCAL DISCIPLINE FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL REVENUE FISCAL SUSTAINABILITY FISCAL YEAR FOREIGN ASSETS FOREIGN ASSISTANCE FOREIGN BANKS FOREIGN EXCHANGE FOREIGN EXCHANGE MARKET GOVERNMENT EFFORTS GOVERNMENT EXPENDITURES GOVERNMENT GUARANTEES GOVERNMENT POLICY GOVERNMENT REFORM GOVERNMENT RESOURCES GOVERNMENT REVENUE GOVERNMENTAL ORGANIZATION GROSS DOMESTIC PRODUCT INSOLVENCY INTERNATIONAL ARBITRATION LAWS LEGAL PROVISIONS LEGAL STRUCTURE LIQUIDATION LOCAL AUTHORITIES LOCAL AUTHORITY LOCAL GOVERNMENT LONG TERM DEBT MACROECONOMIC STABILITY MINISTRY OF FINANCE NATIONAL DEBT NATIONAL SERVICE NATIONS PARASTATALS PAYMENT ARREARS PRIVATE BANKS PRIVATE SECTOR PRIVATIZATION PROVISIONING PROVISIONS PUBLIC DEBT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURE REVIEWS PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC POLICY PUBLIC SECTOR PUBLIC SPENDING RECURRENT EXPENDITURES REPRESENTATIVES RESOURCE ALLOCATION REVENUE COLLECTION REVENUE PERFORMANCE SHORT TERM CREDIT SHORT TERM DEBT SOCIAL SECTOR STRUCTURAL ADJUSTMENT TAX TAX RATES TAXATION TRANSPARENCY TREASURY UTILITIES VALUE ADDED TAX WAGES PUBLIC EXPENDITURES FISCAL MANAGEMENT SECTOR INVESTMENT FINANCING OPTIONS SECTORAL ALLOCATION POVERTY REDUCTION STRATEGIES FOREIGN INVESTMENTS PROGRAM LENDING GRANTS FISCAL DEFICITS GROSS DOMESTIC PRODUCT DEBT SUSTAINABILTY MACROECONOMIC STABILIZATION CASH FLOW PUBLIC FINANCE HEAVILY INDEBTED POOR COUNTRIES DEBT RELIEF RISK ASSESSMENTS PUBLIC ENTERPRISES PRIVATIZATION OF PUBLIC ENTERPRISES COST RECOVERY BUDGETARY RESOURCES PROCUREMENT PARASTATAL REFORM INFORMATION COLLECTION INSTITUTIONAL FRAMEWORK FINANCIAL MANAGEMENT FINANCIAL REPORTING STANDARDS SERVICE DELIVERY POVERTY MONITORING This Public Expenditure Review (PER) examines the overall fiscal discipline, which after targeting, and achieving recurrent surpluses by FY99, the targets for FY01 were set to provide scope for financing of priority sector activities under the Poverty Reduction Strategy, and accommodate increased foreign inflows in the form of program grants. However, recurrent deficits in FY01, and, the target for FY02, delivered a recurrent deficit of 2.5 percent of GDP. Nonetheless, these deficits are within the sustainability thresholds indicated by recent analyses of fiscal, and debt sustainability, and remain compatible with continued macroeconomic stability. The report also looks at the introduction of cash flow planning, and the innovation introduced with the public finance act, to then analyze the government resources, and expenditures, which overall, expenditures on the key priority areas increased, exceeding the additional debt relief available through the enhanced Heavily Indebted Poor Countries (HIPC) Initiative. The report subsequently focuses on two main sources of fiscal risks, namely, on public enterprise debts and retrenchment costs associated with privatization; and, on extra-budgetary commitments related to procurement. Containment of fiscal risks, and further work should be extended to quantify, and validate parastatal debts covering other resources of fiscal risks, including commitments to privatization. Recommendations include a review of the existing tracking systems to identify information gaps, and recommend how systems can be streamlined, how information flows can be improved, and to clarify roles, and responsibilities of key institutions in this process. Moreover, attention should be paid to both financial reporting, and service delivery, including ways of integrating the two, in addition to identifying links to the poverty monitoring process. 2013-08-26T22:15:42Z 2013-08-26T22:15:42Z 2002-05 http://documents.worldbank.org/curated/en/2002/05/2002829/tanzania-public-expenditure-review-fy02-report-fiscal-developments-public-expenditure-management-issues-external-evaluation http://hdl.handle.net/10986/15363 English en_US Public expenditure review (PER); CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa Tanzania