British Influences on Commonwealth Budget Systems: The Case of the United Republic of Tanzania

Author/Editor:

Ian Lienert

Publication Date:

April 1, 2007

Electronic Access:

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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate

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.

Series:

Working Paper No. 2007/078

Subject:

Budget execution and treasury management Budget planning and preparation Expenditure Fiscal accounting and reporting Public financial management (PFM)

English

Publication Date:

April 1, 2007

ISBN/ISSN:

9781451866421/1018-5941

Stock No:

WPIEA2007078

Pages:

37

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