British Influences on Commonwealth Budget Systems: The Case of the United Republic of Tanzania
April 1, 2007
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Summary
Several features of Tanzania's budget system find their roots in the arrangements inherited from the United Kingdom. These include a legal framework that emphasizes accountability; a cabinet of ministers with strong budget decision-making powers; a parliament with very limited budget powers; and a similar external audit organization. In both countries, budget execution is decentralized to individual ministries, with accounting officers responsible to a parliamentary accounts committee. These similarities are blended with contrasts, including in Tanzania: a presidential system of government, one dominant political party, a written constitution, and some fragmentation in central budget decision-making within the executive.
Subject: Budget execution and treasury management, Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Public financial management (PFM)
Keywords: annual budget, budget system, minister of finance, permanent secretary, prime minister, WP
Pages:
37
Volume:
2007
DOI:
Issue:
078
Series:
Working Paper No. 2007/078
Stock No:
WPIEA2007078
ISBN:
9781451866421
ISSN:
1018-5941
