Public Administration in Tanzania by Datius Didace

You might also like

Download as pdf or txt
Download as pdf or txt
You are on page 1of 42

Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

PUBLIC ADMINISRATION

IN TANZANIA

ENGEEENERED
BY

DATIUS DIDACE.

Contacts:
Email: datiuced115@gmail.com
Phone: 0685563704
Visit: https://mzumbeuniversity.academia.edu/Datius_Didace
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

MEANING 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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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 Head of Government

Turnbul & Edward Twining)

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.


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

Also, the Government ventured on the restoration of African dignity through nationalistic

movements with a view to eliminate discriminatory practices left by the colonialists. 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


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

➢ 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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.

➢ 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.

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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

✓ 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, Example The Constitution of The United Republic of

Tanzania1 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 Constitution United Republic Of

Tanzania, that the practices of judiciary and legislature is not free from the influence of
1
[Cap 2 RE 2002]
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.

 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


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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

mentions 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

Bureaucracy
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.

 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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.

 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 of 1977 the president is the top of the Government

and of the state. Having the following powers;


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

• 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

o As the Head of the Government, the President

o Is the Chairman of the cabinet

o Takes the last responsibility for all government plans and decisions

o Has the power to dissolve the parliament and call for fresh elections

o As the head of Public service, the President

o Has prerogative mercy, thus can pardon criminals convicted in courts, also

reduce punishments.

o 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


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

▪ 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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

Minister presides over the meetings. Each Ministry has a sector portfolio through Presidential

Instruments.

 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 state. 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 factor. 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

Zanzibar. 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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

and Islamic Law which have commenced in the Kadhis Court, can be appealed against to the

Court of Appeal of Tanzania. 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 1977 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 Zanzibar. 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 Constitution. Such disputes, if they occur,

are to be heard and determined by a Special Constitutional Court as established by the same

Constitution. 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 Republic. It is the court with unlimited jurisdiction in all matters.

Its jurisdiction is exercised in conformity with the written laws, which are in force in

Tanzania. The High Court also has admiralty jurisdiction to make orders, to hear and determine
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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 Zanzibar. 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 administrative regions; jurisdiction of primary courts include all civil suits related to
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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, 1985. 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 1985. 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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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, 1985.

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, 1985. 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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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

Constitution. 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:
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

‘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 Commissions. 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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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 OF TANZANIA

RESIDENT MAGISTRATES DISTRICT COURTS


COURTS

PRIMARY COURTS
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

THE COURT STRUCTURE OF TANZANIA (ZANZIBAR)

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.
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.

CHARACTERISTICS OF LOCAL GOVERNMENT

The significant characteristics of Local government are as follows:

 Engaged in solving the problems of the local people, in a village, town or city.

 Created by the laws of State Legislatures.

 Required to function as per the provisions of the law.

 Enjoys autonomy and has independence in decision making as the State governments do

not interfere in the local government’s day-to-day administration.

 Affairs are managed by the representatives elected by the people in the area.
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

IMPORTANCE OF LOCAL GOVERNMENT

Local governments play an important role in democracy. Their effective functioning delivers

good governance at the local level.

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.

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.
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

Their specific responsibilities are as follows:-

➢ 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)

➢ To build and strengthen the capacity of Budget Committees in the implementation of

plans and budgets;

➢ To provide clear guidance on policy priorities to be incorporated in institutional plans and

budgets;

➢ 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;

➢ To facilitate Institutions, Agencies and Independent Departments under their jurisdiction

to prepare their respective MTEF;

➢ To ensure that institutional budgets are properly classified and coded in conformity with

government finance seculars (GFS)

➢ To ensure payroll integrity and Public Expenditure budget control;

➢ To ensure all reforms under their jurisdiction are financed and implemented as planned;

➢ To supervise Government Agencies, regulatory and profit-making institutions to become

efficient, generate surplus and contribute to the government coffers as appropriate;

➢ To enhance institutional capacity of MDAs, RSs and LGAs in the delivery of public

services;
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

➢ To ensure that proposals for strategic projects both new and ongoing ones are submitted

for scrutinization and approval in line with guidelines to be issued by PO-PC;

➢ To ensure that during budget preparation, all priority ongoing projects are budgeted for,

including outstanding claims from service providers;

➢ To ensure all suppliers of goods and services are paid promptly in order to avoid

unnecessary accumulation of arrears; and

➢ 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


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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

procedures to be followed by LGAs in preparing annual estimates of revenues and expenditures.


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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: -

o Projected economic growth (GDP)

o Level of inflation

o External sector performance

o Sector Performance ,.i.e. PRS Sectors

o Budget Frame

o 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.
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

Finalization of Budget Formulation

Final phases of budget preparation include 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.


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

✓ 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


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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
Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

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.

STRATEGIES

 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.

GENERALLY

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.


Courtesy of DATIUS DIDACE, LLB Mzumbe University April 2, 2020

You might also like