IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.
Transparency (Open Budget Index)
out of 100
Tanzania provides the public with scant budget information.
How Has the Open Budget Index Score Changed Over Time?
Tanzania should prioritize the following actions to improve budget transparency:
Publish an Executive’s Budget Proposal, including the Budget Books “as submitted” to the National Assembly, on the Ministry of Finance and Planning’s website.
Publish In-Year Reports online in a timely manner.
Publish a Citizens Budget online in a timely manner.
out of 100
Tanzania provides few opportunities for the public to engage in the budget process.
How Does Public Participation Compare to Other Countries in the Region?
Global Average 12/100
South Sudan 2/100
Recommendations for Improving Participation
Tanzania should prioritize the following actions to improve public participation in its budget process:
Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
Hold legislative hearings on the formulation of the annual budget, during which any member of the public or civil society organizations can testify.
Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.
Budget Oversight (by Legislature & Audit)
out of 100
The legislature and supreme audit institution in Tanzania provide limited oversight of the budget.
To What Extent Does the Legislature Provide Budget Oversight?
The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides adequate oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.
To What Extent Does the Supreme Audit Institution Provide Budget Oversight?
The supreme audit institution provides weak budget oversight.
Recommendations for Improving Oversight
Tanzania should prioritize the following actions to make budget oversight more effective:
Ensure legislative committees examine the Executive’s Budget Proposal and publish reports on their analyses online.
Ensure a legislative committee examines in-year budget implementation and publishes reports with recommendations online.
Require legislative or judicial approval to appoint and remove the head of the supreme audit institution.
Consider setting up an independent fiscal institution.
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