Public Expenditure Review (In Two Volumes) Volume 2: Statistical Appendix

Transcription

1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Report No TA Tanzania Public Expenditure Review (In Two Volumes) Volume 2: Statistical Appendix August 11, 1997 Resident Mission in Tanzania Country Department 4: Tanzania and Uganda Africa Region Document of the World Bank

2 GOVERNMENT FISCAL YEAR July 1 - June 30 CURRENCY EQUIVALENTS Currency Unit: Tanzania Shilling (T Sh) Official Rate: US$1.00 = T Sh 581 (1996 Ave.) ACRONYMS AND ABBREVIATIONS ADB Afncan Development Bank AMAP Aid Management and Accountability Project OCAG Office of Controller and Auditor General BOT Bank of Tanzania ODA Official Development Assistance C&CL Contractual and Contingent Liabilities O&M Operation and Maintenance CFS Consolidated Fund Services PC Planning Commission CG Consultative Group PCIS Personnel Control and Information System CPS Central Payments System PE Personal Emoluments CS-DRMS Commonwealth Secretariat Data Management System PER Public Expenditure Review CSRP Civil Service Reform Program PIP Public Investment Program CSRS Civil Service Reform Secretariat PMG Paymaster General DAWASA Dar es Salaam Water and Sanitation Authority PMO Office of the Prime Minister EAP Executive Agencies Project PMIU Payroll Management Information Unit EU European Union PSRC Parastatal Sector Reform Commission ERP Economic Recovery Program RASs Regional Administration Secretariat GADP Government Accounting Development Project RPFB Rolling Plan and Forward Budget GDP Gross Domestic Product RS Regional Supply GNP Gross National Product S&G Subventions and Grants GOT Government of Tanzania SGR Strategic Grain Reserve HESAWA Health. Sanitation and Water SIDA Swedish International Development Authority IDA International Development Association SPA Special Program of Assistance for Africa IMF International Monetary Fund SSA Sub-Sahara Africa IPC Investment Promotion Center STD Sexually-Transmitted Disease LART Loans and Advances Realization Trust TA Technical Assistance LGRP Local Government Reform Program TANESCO Tanzania Electric Supply Company LIC Low Income Countries TFC Tanzania Fertilizer Corporation MEFMI Macroeconomic and Financial Management TFR Total Fertility Rate Institute (formerly ESAIRDAM) MOA Ministry of Agriculture TRA Tanzania Revenue Authority MIC Middle Income Countries UK-ODA UK Overseas Development Administration MIT Ministry of Industries and Trade UNDP United Nations Development Program MOCD Ministry of Community Development, Women's UPE Universal Pnmary Education Affairs and Children MOF Ministry of Finance URT United Republic of Tanzania MOL Ministry of Labor and Youth Development VAT Value-Added Tax MS Ministerial Supply WDR World Development Report MTEP Medium Term Expenditure Program NBC National Bank of Commerce NGO Non-Governmental Organization NORAD Norwegian Agency for Development Cooperation OC Other Charges Vice President: Director: Technical Manager: Task Team Leader Callisto E. Madavo James W. Adams Roger Grawe Sandra Hadler

3 TANZANIA PUBLIC EXPENDITURE REVIEW STATISTICAL APPENDIX Volume II Table of Contents ANNEXES Page No. Table 1: Key Macroeconomic Indicators, Table 2: Balance of Payments, Table 3 Summary of Govemment Revenue and Expenditure, FY86 - FY Table 4a Accounting Budget Framework, 1992/ /99, T Sh million Table 4b: Accounting Budget Framework, 1992/ /99, As % of GDPmp... I... 8, Table 5a: Analytical Budget Framework, 1992/ /99, T Sh million Table Sb: Analytical Budget Framework, 1992/ /99, As % of GDPmp Table 6a: Recurrent Budget: 1990/ /96 and 1996/97 Budget Table 6b: Recurrent Budget: 1990/ /96 and 1996/97 Budget Estimates, % Shares Estimates, T Sh million.13 Table 7: Preliminary Analysis of Development Budget - Ceiling, Submissions and Allocations, T Sh million.15 Table 8a: 1994/ /97 Development Budget by Vote, T Sh million Table 8b: 1994/ /97 Development Budget by Vote, % Shares Table 9a: 1994/ /97 Development Budget by Sector, T Sh million Table 9b: 1994/ /97 Development Budget by Sector, % Shares Table 10a: 1996/97 Sectoral Development Budget by Core Classification, T Sh million Table 1 Ob: 1996/97 Sectoral Development Budget by Core Classification, % Shares Table 11: Value of Project within each Sector and Core Classification, FY Table 12: Sectoral Development Budget: Number of Funded Projects by Core Classification.26 Table 13a: 1994/ /97 Recurrent and Development Expenditure by Sector, T Sh million.27 Table 13b: 1994/ /97 Recurrent and Development Budget Expenditures by Sector, %.34 Table 14a: Personal Emolument and Other Charges by Ministerial Votes, T Sh million Table 14b: Personal Emolument and Other Charges by Ministerial Votes, % Shares Table 15a: Summary of Consolidated Fund Services, T Sh million Table 15b: Summary of Consolidated Fund Services, % Table 16: Composition of Extemal Assistance by Type, Table 17: Composition of Extemal Assistance by Sector, Table 18a: Nominal Education Recurrent Budget Expenditures by Program ( ) and 1997 Budget, T Sh million.47 Table l8b: Deflated Education Recurrent Budget Expenditures by Program ( ) and 1997 Budget, T Sh million.48 Table 18c: Sources and Uses of Recurrent Expenditures and Budget (Percent Shares) Table 19: Primary, Secondary and Teacher Training Budgeted Recurrent Expenditures by Input for 1996/97, T Sh million.50 Table 20: 1996/97 Recurrent Budget Expenditures by Input for MOSTE and Subventions to Universities.51 Table 21: Donor Spending in the Education Sector by Program, 1996/ Table 22a: Recurrent Budget Expenditures by Program, FY90-FY97, T Sh million Table 22b: Sources and Uses of Recurrent Health Expenditures, , (percent shares) Table 23: Recurrent Budget Health Sector Expenditures by Input for 1996/ Table 24: Budgeted Donor Health Spending by Program, 1996/ Table 25: Proposed Executive Agencies Arising from 0 & E Reviews

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5 DATA ISSUES: SOURCES AND LIMITATIONS 1. The main source of the data used in the PER Annex have been the Government Budget Books: * Financial Statement and Revenue Estimates Volumes I, * Estimates of Public Expenditure; Consolidated Fund Services and Ministerial Supply Votes Volume II, * Estimates of Public Expenditure Regional Supply Votes Volume III and * Estimates of Public Expenditure: Development Budget for Ministries and Regions Volume IV (A). Other sources are Government Budget Books on Recurrent and Development for District and Urban Councils. Summary tables provided by the Ministry of Finance and Planning Commission were also useful sources. The Government data on GDP, Debt Service and Revenue were reconciled with that from the IMF 1996 ESAF documents for Tanzania. 2. There are however, some limitations on the quality of data. The data provided in the Budget Books as being actual expenditures are not consistent with the Budget frame figures. Even for data from the Appropriation Accounts, actual expenditures are not consistent with neither the Budget frame figures nor the Budget Books. For instance, Government total expenditure for 1994/95 is T Sh 439,983 million as extracted from budget books but, the figure is T Sh 436,265 million as given by Treasury in its Budget Framework summary tables. The Total Recurrent expenditure for 1994/95 is T Sh 426,918 in the Appropriation Accounts book compared with T Sh 386,573 in the Budget Framework. 3. The major reason for poor quality data on Government expenditures is lack of an integrated data management system at the Central Ministries i.e. Treasury, Planning Commission and Civil Service Department. This allows for different means of data collection and processing. Also, the intra-ministerial data transfer system seems to be based on hard copies and is still manual such that Budgeting Officers compile data on Actual Expenditures as submitted by spending agencies without taking cognizant of the audited Appropriation Accounts of the same agencies. The Appropriation Accounts are prepared by the Accountant General within Treasury and audited by the Controller and Auditor General. Final figures from these two departments are believed to be of better quality but are produced with a lag of about a year and a half.

6 ii 4. Another reason for poor data and difficulties in reconciliation has been poor recording and reporting systems especially within the Local Governments. Whereas data exists on the budget estimates for Local Governments, there no estimates of what actually is spent. But, Treasury does keep some data on Releases, Re-allocations 1 and 3, and Supplementary Estimates 1 and 2 which affect only Local Governments. The final figures on Local Government expenditures are not reflected in the Budget Books that are widely used as sources of data on Total Government Expenditures. The Appropriation Accounts are also deficient in this respect and the Controller and Auditor General has not been able to audit all the Local Government public expenditure accounts. For instance, during the fiscal year 1992/93 only 9 councils out of 103 were audited and issued with audit certificates, in 1993/4 and 1994/95 fiscal years the number of Councils whose accounts were audited increased to 24 and 34. The lack of final financial accounts from spending agencies, notably the Local Governments contributes greatly to unreconciled expenditure data. The allocations to Local Governments ranged between 56% to 82% of Regional Recurrent Budgets for the fiscal years 1992/ /97. The shares in the Development Budget range between 16% to 30%. This gives an indication of the margin of the error poor quality data from Local Government could contribute to the overall data set. 5. Notwithstanding the limitations on the data, internal consistency is largely achieved.

7 I Table 1: Tanzania - Key Economic Indicators National accounts (as % GDP at current market prices) Actual Estimate Projected Indicator Gross domestic product Agriculture' ' 53.0 Industry' Services' Total Consumption Gross domestic fixed investment Govenmuent investment Private investment (includes increase in stocks) Exports (GNFS)b Imports (GNFS) Gross domestic savings Gross national savings' Memorandum items Gross domestic product (USS million at current prices) Gross national product per capita (USS, Atlas method) Real annual growth rates (%, calculated from 1991 prices) Gross domestic product at 5.7W 3.8/o 3.9% 3.5% 4.5% 4.4% 4.0%/e 4.0o market prices Gross Domestic Income 3.7% 2.9%/e 5.8% 3.6% 2.4% 4.6% 3.9%/e 3.9%0 Real annual per capita growth rates (0/, calculated from 1991 prices) Gross domestic product at 2.5% 0.7% 0.90/e 3.5% 1.5% 1.4% 1.0% 1.1% market prices Total consumption -0.7% 2.0% 2.0% 0.3% -3.4% 1.3% 0.8% 0.9Yo Private consumption -0.7%A 2.3% 2.3% 0.7% -2.8% 1.3% 0.8% 0.8% (continued)

8 2 Tanzania - Key Economic Indicators (Continued) Balance of Payments (USSm) Actual Estimate Projected Indicator Exports (GNFS)b Merchandise FOB Imports (GNFS)b , Merchandise FOB Resource balance Net current transfers (including official current transfers) Current account balance (after official capital grants) Net private foreign direct investment Long-term loans (net) Official Private Other capital (net, including errors and omissions)*** Change in reservesd Uemorandum items Resource balance (% of -28.6% -39.1% -44.6% -42.5% -22.1% -16.6% -15.4%0-14.5% GDP at curtent market prices) Resl annual growth rates (1991 prices) Merchandise exports 3.2% 5.7% 11.4% 6.0% 24.1% 11.3% 4.7%/ 7.0% (FOB) Primary 2.6% -14.4% 19.8% -10.2% 5.8% 17.7% 8.0% 12.3% Manufactures -29.9% -18.2% -16.7% -13.0% -9.1% -4.3% 2.5% 2.7%o Merchandise imports -0.4% 1.5% 1.5% 23.2% -21.2% 5.3% 3.9% 3.6% (CIF) Public finance (as % of GDP at current market prices) Current revenues Current expenditures (Continued)

9 3 Tanzania - Key Economic Indicators (Confinued) Actual Estimate Projected Indicator Current account surplus (+) or deficit (-) Capital expenditure Foreign financing Monetary indicators M2/GDP (at current market $ prices) Growth of M2(%) Private sector credit growth / total credit growth (%) Price indices( 1991 =100) Merchandise export price index Merchandise import price index Merchandise terms of trade index Real exchange rate (US$/LCU) t Real interest rates Consumer price index 28.7% 21.8% 25.3% 30.2% 30.3% 19.0% 13.8% 7.2% (% growth rate) GDP deflator 12.6% 22.6% 21.0% 26.4% 30.8% 25.7% 15.0% 7.5% (% growth rate) *** Includes accumulation of arrears. a. If GDP components are estimated at factor cost, a footnoote indicating this fact should be added. b. "GNFS" denotes "goods and nonfactor services." c. Includes net unrequited transfers excluding official capital grants. d. Includes use of IMF resources. e. Central government. f. "LCU" denotes "local currency units." An increase in US$/LCU denotes appreciation.

10 80ae-ca.Ie (iaun sa dy)l> pryajamu, Tanzania - Balance of Payments (USS millions at current princs) A4caaid Estijamte Prioection 991 x IW4 I W30 zos5 Total expona of GNFS Mescbandise(FOB) Nonfatorservices TctallmporisofGNFS I Matandise (FOB) 1174 ' I Noofactorservices U Resoue balae Nfadtor icome *471.5 *465.6 *465.7 *467.0 * Fact ortceipts Fact"rpaymea S Interest (cbed) 514.t A 1190 Total kaetpaid" Net a tmosebs edo ed interest Otlerfactorpaymuts 0.0 O Nedpnvoasceraneas S S Cwrtrceipts.ofwhich S3S.0 S W ncziumm O (Wtki py t Net oflidal ajsretatrsfers Currett act balace S -130SA SI Officialcopil ats S Pcivateaiveal.t(atd) 30.0 I Direct fotmgn vestment B Poiefollolvnwsens t NetLWbonowlng Di,ihesb.n Repaymaats(adseduled) Totalpdipalrcpais? Ndet adiuac toscheduledcepayineats U l S 55.S S Net adhrltinflows a. Goods and aonfactor --- sevices {e ~~~~(on t n u e b. Hiicd data ftem Debt Repoting System (DRS); other data projected by country operations divisio s$aff. c. 'Lr deotes oo8ena.'

11 Bease-case (msmal likely) prajechon I'anzantia - Balance of Payments (continiued) (USS millions at current prices) Actual kesinaute Projection Y I uti 2005 Adjustments to sheduled debt service I Debtservicenotpaid Reduction in arras/prepayments Other apilal nows Net shorttem capital 0 0, Netcapitalflow an.e.i Errors andonissions a aibng in net internationd reserves ( injeates incrense ssets) Memormnm items Total grosreserves. of which Toal resetves mumsgold (ol(at yerd ld pgiee) Total gosaresurves (in monms impeetsg&so t Excbmp rates Anmul avpage (LCWUUSSf At end yew (l.cuivss) Indexmgavasgeseexchape te( ) Cunvet AecountfBalsoecas%GDP d amte elseere ww hduded' a. G & S dooe 'goods and semncese. L 'LCUF demon oineal ewnc_y units." g. The adof te rel exdp ngre refleets USSCU. so an IAeew is m sappreciation at the real exchoage ete.

12 Table 3: Summary of Government Revenue and Expenditure, FY86-FY99 FY86-89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY97 FY98 FY99 Average Likely Budget ESAF Projections Projections Outturn Estimates Program Tsh. billion Total Domestic Revenue Tax Revenue Non-tax Revenue Total Expenditure Recurrent Budget o/w: Debt Service Wages Other Charges Discretionary Budget Development Budget o/w: Local GDP(mp) , , , , , , , , ,691.6 As % of GDP Total Domestic Revenue TaxRevenue Non-tax Revenue Total Expenditure Recurrent Budget o/w: Debt Service Wages Other Charges Development Budget o/w: Local Source: Planning Commission, Ministry of Finance, 1989 Public Expenditure Review- World Bank

13 Table 4a: Accounting Budget Framework, 1992/ /99, Tsh. million 1992/ / / / / / / /99 Actual Actual Actual Approved Budget Budget ESAF Govt. Govt. Budget Likely Outtum Program Projections Projections I. TOTAL RESOURCES 343, , , , , , , , ,976 Domestic Revenue 164, , , , , , , , ,425 o/w Tax revenue 146, , , , , , , , ,025 Road Fund 35,480 38,889 42,915 Non tax revenue 17,700 22,086 31,340 45,734 64,630 55,100 58,300 69,900 82,400 Fees collected & retained by Ministries' 14,540 16,726 18,864 Import Support/OGL 79, ,275 34,750 67,886 50, , , , ,579 Project loan and grants 41,270 56,011 85, ,858 65,259 48,152 60,900 58,124 65,551 Non-Bank Borrowing 5,808 29,656 5,800 13,785 51,985 24, ,816 47,159 Bank Borrowing 43,089 14,000 55,000 (26,822) (10,040) (16,654) (16,700) (41,816) (70,739) Adjustment to Cash 2 10,017 (51,720) (75,686) (54,653) II. TOTAL EXPENDITURE 343, , , , , , , , ,976 RECURRENT EXPENDITURE (Incl. CFS) 278, , , , , , , , ,470 CFS 81,328 87, , , , , , , ,528 Debt Service 77,964 79,280 88, , , , , , ,801 Interest 42,803 38,415 47, , , , , , ,903 Amortization 35,161 40,865 40,657 59,671 59,671 85,804 42, , ,898 Others 3,364 7,932 21,198 6,256 6,256 32,110 33,453 37,727 Recurrent Exp. (excluding CFS) 197, , , , , , , , ,942 o/w Salaries &Wages 57,946 73, , , , , , , ,454 Other Charges 3 133, , , ,344 78, , , , ,204 Special Expenditure 5,959 13,087 6,011 20,657 13,149 36,472 33,453 35,369 Road Fund 16,000 16,000 16,000 35,480 38,889 42,915 DEVELOPMENT EXPENDITURE 64,710 74,689 49, ,858 49, , , ,047 99,506 Foreign 41,270 56,011 29, ,858 24,720 99,561 99,940 65,551 Local 23,440 18,678 20,000 22,000 4,170 27,429 30,107 33,955 Net Lending 4 20,800 Memo: GDP' (mp) 1,267,432 1,635,470 2,284,300 2,758,300 2,998,272 3,620,414 3,620,414 4,125,500 4,591,600 1 Includes Ministries of Finance, Home Affairs, Agriculture, Lands and Urban Development, Industries and Trade 2This is the difference between Deficit after grants and financing i.e. "Floatr(the difference between checks issued and checks cleared) 3 lndudes Funds retained by Ministfies fees and TRA's negotiated agency fee as from 1996/97 through 1998/99 4The difference between Govemment advances to Parastatals and payments to Govemment (other than dividends) made by the Parastatals 5 ESAF Report No. EBS/96/165 of October 25, 1996 Source: Ministry of Finance and Planning Commission

14 Table 4b: Accounting Budget Framework, /99, As % of GDPmp 1992/ / / / / / / / /99 Actual Actual Actual Approved Budget Budget ESAF Govt. Govt. Budget Likely Outturn Program Projections Projections I. TOTAL RESOURCES Domestic Revenue o/wtax revenue Road Fund Non tax revenue Fees collected & retained by Ministne Import SupportlOGL Project loan and grants Non-Bank Borrowing Bank Borrowing (1.0) (03) (0.5) (0.5) (10) (1.5) Adjustment to Cash (3.2) (3.3) (1.8) II. TOTAL EXPENDITURE RECURRENT EXPENDITURE (Incl. CFS) CFS Debt Service Interest Amortization Others Recurrent Exp. (excluding CFS) o/w Salaries &Wages Other Charges Special Expenditure Road Fund DEVELOPMENT EXPENDITURE Foreign Local Net Lending Memo: GDP' (mp) 1,267,432 1,635,470 2,284,300 2,758,300 2,998,272 3,620,414 3,620,414 4,125,500 4,591,600 1 Includes Ministries of Finance, Home Affairs, Agriculture, Lands and Urban Development, Industries and Trade 2 This IS the difference between Deficit after grants and financing i.e. "Float"(the difference between checks issued and checks cleared) 3 Includes Funds retained by Ministnes fees and TRA's negotiated agency fee as from 1996/97 through 1998/99 4The difference between Govemment advances to Parastatals and payments to Govemment (other than dividends) made by the Parastatals 5 ESAF Report No. EBS/96/165 of October 25, 1996 Source: Ministry of Finance and Planning Commission

15 Table Sa: Analtcal Budget Framework, /99, Tsh. million / / / / / /99 Actual Actual Actual Approved Budget Budget ESAF Govt. Govt. Budget Likely Outtum Program Projections Projecions Domestic Revenue 164, , , , , , , , ,425 o0w Tax revenue 146, , , , , , , , ,025 Road Fund 35,480 38,889 42,915 Non tax revenue 17,700 22,086 31,340 45,734 64,630 55,100 58,300 69,900 82,400 Fees collected & retained by Ministnes 14,540 16,726 18,864 Total Expenditure 308, , , , , , , , ,078 Recurrent Expenditure 243, , , , , , , , ,573 Interest on Extemal Debt 16,438 19,799 22,150 40,018 40,018 40,911 34,600 59,378 66,966 Interest on Domestic Debt 26,365 18,616 25,370 66,136 66,136 66,616 72,600 96, ,937 Wages/Salaries 57,946 73, , , , , , , ,454 Goods/Services/Transfer 142, , , , , , , , ,216 Development Expenditure (ind Net lending) 64,710 74,689 49, ,858 49, , , ,047 99,506 Projects 64,710 74,689 49, ,858 28,890 75,581 88,231 99,506 Local 23,440 18,678 20,000 22,000 4,170 27,429 30,107 33,955 Foreign 41,270 56,011 29, ,858 24,720 48,152 58,124 65,551 Net lending 2 20,800 TRA projects 2,896 3,345 3,773 Program 3 51,410 41,816 Overall Deficit (checks issued) - before grants (144,338) (115,357) (64,368) (112,036) 24,303 (109,337) (87,300) (89,904) (30,654) Grants 58,313 76, , ,290 83, , , , ,392 Import Support logl 29,334 43,829 34,750 10,987 38,664 77,115 64,600 73,596 59,420 Project 28,979 33,080 70,842 96,303 44,704 32,222 49,000 37,216 41,972 Overall Deficit (checks issued) - after grants (86,025) (38,448) 41,224 (4,746) 107,671 26,300 20,908 70,738 Adjustmento cash 10,017 (51,720) (75,686) (122,762) Overall Deficit (checks cleared) (76,008) (90,168) (34,462) (4,746) (15,091) 26,300 20,908 70,738 Financing 4 76,008 90,168 34,462 4,746 15,091 (26,300) (20,908) (70,739) Foreign 29,435 53,551 (23,638) 31,568 (13,069) 16,654 18,600 20,908 Import Support (Program) Loans 49,981 64,446 56,899 12,262 62,271 43,600 62,724 47,159 Project Loan 12,291 22,931 14,320 20,555 20,555 15,930 17,300 20,908 23,580 Amortization (32,837) (33,826) (37,958) (45,886) (45,886) (61,547) (42,300) (62,724) (70,739) Local (net) 46,573 36,617 58,101 (26,822) 28,160 (16,654) (16,500) (41,816) (70,739) Non-bank 3,484 22,617 3,101 38,200 (16,700) Borrowing 5,808 29,656 5,800 13,785 51,985 24,257 41,816 47,159 Amortizabon (2,324) (7,039) (2,700) (13,785) (13,785) (24,257) (16,700) (41,816) (47,159) Bank (net) 43,089 14,000 55,000 (26,822) (10,040) (16,654) 200 (41,816) (70,739) Memo: GDP5 (mp) 1,287,432 1,635,470 2,284,300 Z758,300 2,998,272 3,620,414 3,620,414 4,125,500 4,591,600 Govemment Saving (checks issued) (79,628) (40,668) (14,676) 26,822 73,994 17,654 40,400 40,143 68,852 % of GDP Indudes Ministnes of Finance, Home Affairs, Agriculture, Lands and Urban Development, Industries and Trade 2 The difference between Govemment advances to Parastatals and payments to Govemment (other than dividends) made by the Parastatals 3 Foreign/donor funds earmarked for special non-project program e g retrenchment costs, elections, social services 4Financing projections are based on non bank borrowng repaid within the same fiscal year. Positive figures indicate receipt whereas negative figures denote repayment. Since non bank borrowing is balanced with repayment within same fiscal year, this translates into a balanced budget 5 ESAF Report No. EBS/ of October 25, 1996 Source: Ministry of Finance and Planning Commission

16 10 Table 5b: Analytical Budget Framework, , As % of GDPp / / / / /99 Actual Actual Actual Budget Budget Budget ESAF Govt. Govt. Likely Outtum Program Projections Projections Domestic Revenue oantaxrevenue Road Fund Non tax revenue Fees collected & retained by Ministries Total Expenditure Recurrent Expenditure Interest on Extemal Debt Interest on Domestic Debt Wages/Salaries Goods/Services/Transfer Development Expenditure (incl Net lending) Projects Local Foreign Net lending TRA projects Program Overall Defcit (checks issued) - before grants Grants ImportSupport/OGL Project Overall Deficit (checks issued) - after grants a Adjustment to cash Overall Deficit (checks cleared) Financing Foreign Import Support (Program) Loans Project Loan Amortization Local (net) Non-bank Borrowing Amortization Bank (net) Memo: GDP$ (mp) 1,267,432 1,635,470 2,284,300 2,758,300 2,998,272 3,620,414 3,620,414 4,125,500 4,591,600 Govemment Saving (checks issued) % of GDP nlndudes Ministnes of Finance, Home Affairs, Agriculture, Lands and Urban Development, Industnes and Trade 2 The difference between Govemment advances to Parastatals and payments to Government (other than dividends) made by the Parastatals 3 Foreign/donor funds earmarked for special non-project program e g retrenchment costs, elections, social services 4Financing projections are based on non bank borrowng repaid within the same fiscal year Positive figures indicate receipt whereas negative figures denote repayment Since non bank borrowing is balanced with repayment within same fiscal year, this translates into a balanced budget 6 ESAF Report No EBS/ of October 25, 1996 Source: Ministry of Finance and Planning Commission

17 Table 6a: Recurrent Budget: U196, and Budget Estimates, Tsh.million Vote Ministry/lnstltution/Region / / / Actual Actual Actual Revised Likely Submission Salaries Other Budget Submissions Budget Outturn Estimates Expend. Est Estimates as % of Budget Est 20 State House National Debt 81,047 86, , , , , , , Police 10,938 10,613 15,481 17,849 18,468 65,991 19,242 6,133 25, Pnsons 3,990 6,724 10,177 11,218 10,657 25,140 5,208 11,165 16, Presidents Office and Cabinet Secretariat 2,874 2,923 4,710 5,578 6,039 8, ,085 7, Vice Presidents Office , ,143 1, President's Office-Civil Service 1,094 1,333 1,728 1,599 1,369 2, ,882 2, Ethics Secretanat Foreign Affairs & lntern'i Coop 9,165 11,598 10,864 10,657 7,692 23,063 6,030 6,850 12, Permanent Comm of Inquiry Civil Service Commission Pnme Ministeres Office 3,899 4,918 6,060 4,356 2,566 5, ,585 5, Defense 19,127 16,723 39,704 44,309 48, ,095 20,650 33,050 53, National Service 3,870 4,599 24,039 5,287 5,611 26,071 4, , Judiciary 1,999 2,504 2,900 3,394 2,755 5,044 2,058 1,782 3, Justice and Constitutional Affairs Office of the Speaker 793 1,239 1,911 2,312 2,132 5,806 1,476 1,899 3, Agriculture and Cooperatives 5,620 21,501 7,587 11,797 11,230 22,622 5,697 8,831 14, Industries and Trade 849 1,226 1,455 1,762 1,687 1, ,653 1, Exchequer and Audit Department Education and Culture 9,134 11,188 13,695 10,783 10,846 41,673 6,501 6,501 13, Works 5,993 7,006 6,357 20,552 4,367 3,850 1,710 2,140 3, Lands, Housing and Urban Development 1, ,027 1,354 1, Water 2,760 1,749 2,295 1,381 1,267 6, ,777 2, Finance 49,051 24,040 22,904 11,679 10,908 9,321 1,067 76,105 77, HomeAffairs 615 5,817 1,438 1,788 1,222 6,374 1,099 3,236 4, Health 9,904 13,124 21,641 14,403 12,377 23,068 3,458 14,282 17, Community Development, Women and Children Z , ,022 1, Radio Tanzania , Investment Promotion Center Defense and National Service ,022 1,101 1,056 2, ,471 1, Energy and Minerals' , , Law Reform Commission lndustrial Court of Tanzania a1 Electoral Commission ,827 10,044 21, Communications and Transport , ,264 3, Local Govt. Service Commission New Vote cneated mid-1 995/96

18 Table 6a: Contd Vote Ministry/lnstitution/Region 1992/ / / /97 Actual Actual Actual Revised Likely Submission Salaries Other Budget Submissions Budget Outturn Estimates' Expend. Est. Estimates as % of Budget Est. 64 Information & Broadcasting Labor and Youth Development 1,335 1,892 1,348 1,298 1,260 1, , President's Office - Planning Commission Teacher's Services Commission Science, Technology & Higher Education 8,877 10,471 14,477 9,639 12,340 25, ,297 18, Tourism &tnatural Resources 1,076 1,431 1,353 1,466 1,709 1,858 1, , TOTAL MINISTRY/INSTITUTION 239, , , , , ,615 88, , , Arusha 3,093 3,672 6, , , Pwani 2,562 2,888 4, , Dodoma 2,158 2,991 5, , Iringa 710 3,157 6, , Kigoma 1,859 2,289 4, , Kilimanjaro 3,315 4,123 4, , , Lindi 1,631 2,064 3, Mara 2,690 3,134 6, , , Mbeya 2,746 3,358 6, Morogoro 2,697 3,230 5, , Mtwara , Mwanza 3,378 3,800 7, , , Ruvuma 1,986 2,410 4, , Shinyanga 2,652 3,459 5, , , Singida 1,807 2,215 3, Tabora 2,301 2,715 4, , Tanga 2,807 3,336 5, , , Kagera 2,386 3,122 5, Dares Salaam 111 2, Rukwa 1,561 1, TOTAL REGIONS 2 43,080 57,350 94,107 14,607 14,011 21,397 10,940 7,090 18, Local Government o/w 27,675 39,956 73,792 72,007 69, ,967 68,458 13,525 81, Urban 14,058 14,290-27,123 13,872 2,409 16, Distncts 59,734 57,718-93,845 54,586 11,116 65, Special Expenditure - 19,127 13,149 - GRAND TOTAL" 282, , , , , , , , , The 1996/97 Budget for Salaries is Tsh 185 billion which includes personal emolument subventions to parastatal organizations 2 Total for 1992/ /95 includes district allocation 3 Includes contigencies, payments for activities not yet voted for, negotiated compensations, exchangequalization (hedging against exchange rate fluctuation dunng externalization of foreign debts) and other contractual obligations 4 Total Government Expenditure for 1992/ /95 as extracted from budget books, is not consistent with Budget Frameworks (both Accounting and Analytical) Source Ministry of Finance

19 Table 6b: Recurrent Budget: and 1996/97 Budget Estimates, % Vote Ministry/lnstitution/Region 1992/ / /97 Actual Actual Actual Revised Likely Submission Salaries Other Budget Budget Outturn Estimates Expend. Est Estimates 20 StateHouse National Debt Police Pnsons President's Office Vice President's Office President's Office - Civil Service Ethics Secretanat Foreign Affairs & Intem'l Coop Permanent Comm of Inquiry Civil Service Commission Pnme Ministers Office Defense National Service Judiciary Justice and Constitutional Affairs Office of the Speaker Agriculture and Cooperatives lndustnes and Trade Exchequer and Audit Department Education and Culture Works Lands, Housing and Urban Development Water Finance Home Affairs Health S Community Development, Women and Children Radio Tanzania Investment Promotion Center Defense and National Service Energy and Minerals' Law Reform Commission Industnal Court of Tanzania Electoral Commission S Communications and Transport Local Govt. Service Commission ' New Vote created mid-1 995/96

20 Table 6b: Contd Vote Ministryllnstitution/Region 1992t / /97 Actual Actual Actual Revised Likely Submission Salaries Other Budget Budget Outtum Estimates Expend. Eat Estimates 64 Information & Broadcasting LaborandYouth Development President's Office - Planning Commission Teachers Services Commission Science, Technology & Higher Education Tourism & Natural Resources TOTAL MINISTRY/INSTITUTION Arusha Pwani Dodoma Iringa Kigoma Kilimanjaro Lindi Mara Mbeya Morogoro Mtwara Mwanza Ruvuma Shinyanga Singida Tabora Tanga Kagera Dar es Salaam Rukwa TOTAL REGIONS LocalGovemmento/w Urban Districts Special Expenditure GRAND TOTAL The 1996/97 Budget for Salaries is Tsh. 185 billion which includes personal emolument subventions to parastatal organizations 2 Total for 1992/ /95 includes distnet allocation 3 lncdudes contigencies, payments for activites not yet voted for, negotiated compensations, exchange equalization (hedging against exchange rate fluctuation dunng externalization of foreign debts) and other contractual obligattons 4 Total Govemment Expenditure for 1992/ /95 as extracted from budget books, is not consistent with Budget Frameworks (both Accounting and Analytical) Source: Ministry of Finance

21 Table 7: Preliminary Analysis of Development Budget 1 - Ceilings, Submissions and Allocations, Tsh. million Vote Ministry/Dept./Region / / / / /97 Ceiling Submission Allocation Submission Allocation Allocation as as%of as%of %of Ceiling Ceiling Submission 28 Police Prisons President's Office Vice President's Office Presidents Office - Civil Service Foreign Affairs & Intem'l Coop Prime Minister's Office , , Defense Judiciary Justice and Constitutional Affairs Speaker's Office , Agriculture, Lives & Coop. 1, , , Industries & Trade Education & Culture Works 5, , , Lands, Housing and Urban Development Water 1, , , Finance Home Affairs Health 1, , , Com.Dev.NVomen & Child Radio Tanzania , Defense & National Service 2, , , Energy and Mineral Resources Communication and Transport Labor & Youth Dev President's Office - Planning Commission 1, , , Science, Technology & Higher Education Natural Resources and Tourism TOTAL MINISTRY/DEPT. 21, , ,

22 Table 7: Cont'd Vote Ministry/Dept./Region 1996/ / / / /97 Ceiling Submission Allocation Submission Allocation Allocation as as%of as%of %of Ceiling Ceiling Submission 70 Arusha Pwani Dodoma Iringa Kigoma Kilimanjaro Lindi Mara Mbeya , Morogoro Mtwara Mwanza Ruvuma Shinyanga Singida Tabora Tanga Kagera Dares Salaam Rukwa TOTAL REGIONS 5, , , GRAND TOTAL 26, , , Local Funds only Source: Planning Commission 5/23 data

23 Table 8a: Development Budget' by Vote, Tsh. million Vote Ministry/DeptlRegion 1994/ /97 Local Foreign Total Local Foreign Total Local Foreign Total Actual Actual Approved Approved Budget Budget Budget Budget Estimate Estimate 28 Police Prisons President's Office Vice President's Office President's Office - Civil Service Foreign Affairs & lntem'l Coop Prime Minister's Office 98 2,884 2, ,916 5,028 1,233 2,785 4, Defense National Service Judiciary Justice and Constitutional Affairs Speakers Office Agriculture, Lives.& Coop ,888 7,566 1,187 5,602 6,789 1,023 2,405 3, Industries & Trade , Education & Culture 534 1,116 1, ,832 6, ,145 4, Works 6, ,191 5,749 3,140 8,889 5,858 3,850 9, Lands, Housing and Urban Develop Water 562 1,749 2,311 1,093 5,405 6,498 1,102 2,120 3, Finance 333 1,017 1, ,366 66, ,720 56, Home Affairs Health 359 3,971 4, ,100 1,806 1,185 2,975 4, Com.Dev./Women & Child ,414 2, Radio Tanzania Defense & National Service 3,833 3,833 2, ,737 2, , Energy and Mineral Resources 588 3,546 4, ,387 3, ,814 5, Communication and Transport ,875 4, Information and Broadcasting Labor&Youth Dev ,160 2, ,343 2, President's Office - Planning Commi ,036 1,541 1, , Science, Technology & Higher Educ 351 2,019 2, ,120 2, ,020 2, Natural Resources and Tourism 140 1,179 1, ,992 2, ,894 2,101 TOTAL MINISTRYIDEPT. 17,027 27,033 44,060 17, ,703, 123,496 22,129 92, ,899

24 Table 8a: Conld Vote Mlnistry/DeptIReglon 1994) Local Foreign Total Local Foreign Total Local Foreign Total Actual Actual Budget Budget EBudget Budget 70 Arusha ,300 1, Pwani Dodoma Iringa ,252 1, Kigoma Kilimanjaro Lindi ,300 1, Mara Mbeya Morogoro Mtwara , Mwanza , Ruvuma Shinyanga Singida Tabora Tanga ,041 1, Kagera ,080 2, Dares Salaam Rukwa , TOTAL REGIONS 3,394 2,659 6,053 4,207 11,155 15,362 5,300 6,791 12,091 GRAND TOTAL 20,422 29,692 50,113 22, , ,858 27,429 99, ,990 'Regional Allocations include Local Government projects 2 Earliest year data available Source: Planning Commission 5/23/1996 data and Development Budget Book Volume IVa, FY97

25 Table 8b: /97 Development Budget 1 by Vote, % Vote MinistrylDept./Region 1994/ Local Foreign Total Local Foreign Total Local Foreign Total Actual Actual Approved Approved Budget Budget Budget Budget Estimate Estimate 28 Police Prisons President's Office Vice President's Office President's Office - Civil Service Foreign Affairs & Intern'l Coop Prime Minister's Office Defense National Service Judiciary Justice and Constitutional Affairs Speaker's Office Agriculture, Lives.& Coop Industries & Trade Education & Culture Works Lands, Housing and Urban Development Water Finance Home Affairs Health Com.Dev./Women & Child Radio Tanzania Defense & National Service Energy and Mineral Resources Communication and Transport Information and Broadcasting Labor & Youth Dev President's Office - Planning Commission Science, Technology & Higher Education Natural Resources and Tourism TOTAL MINISTRYIDEPT

26 Table 8b: Cont'd Vote Ministry/Dept./Region 1994/ / Local Foreign Total Local Foreign Total Local Foreign Total Actual Actual Approved Approved Budget Budget Budget Budget Estimate Estimate 70 Arusha Pwani Dodoma Iringa Kigoma Kilimanjaro Lindi Mara Mbeya Morogoro Mtwara Mwanza Ruvuma Shinyanga Singida Tabora Tanga Kagera Dares Salaam Rukwa TOTAL REGIONS GRAND TOTAL Regional Allocations include Local Government projects 2 Earliest year data available Source: Planning Commission 5/23/1996 data and Development Budget Book Volume IVa, FY97

27 Table 9a: Development Budget by Sector, Tsh. million Sector 1994, Local Foreign Local Foreign Local Foreign Actual Actual Approved Approved Budget Budget Budget Budget Estimates Estimates General Administration 2, , , , , ,616.2 Law and Order, Defense 5, , , Productive Sectors 1, , , , , ,766.5 Agriculture , , , , ,617.2 Natural Resources and Tourism , , ,924.3 Industries and Trade Social Services 3, , , , , ,191.8 Education 1, , , , ,3490 5,165.0 Health , , , ,815.8 Water , , , , ,633.8 Community Development , ,234.5 Labor and Youth Development , ,342.7 Economic Infrastructure/Services 7, , , , , ,916.3 Works and Construction 6, , , , , ,459.7 Lands, Housing and Urban Development Energy and Mineral Resources , , ,770.8 Communications and Transport Total 20, , , , , , Earliest year data available Source: Planning Commission

28 Table 9b: Development Budget by Sector, (%) Sector 1994/ / /97 Local Foreign Local Foreign Local Foreign Actual Actual Approved Approved Budget Budget Budget Budget Estimates Estimates General Administration Law and Order, Defense Productive Sectors Agriculture Natural Resources and Tourism Industries and Trade Social Services Education Health Water Community Development Labor and Youth Development Economic Infrastructure/Services Works and Construction Lands, Housing and Urban Development Energy and Mineral Resources Communications and Transport Total Earliest year data available Source: Planning Commission

29 Tablel0a: Sectoral Development Budget by Core Classification, Tsh. million Sector Super Core I Core Non-core Total Local Foreigni Local Foreign Local Foreigni Local Foreign General Administraton , , , , ,616.2 Law and Order, Defense , , Productve Sectors , , , ,766.5 Agriculture , , ,617.2 Natural Resources and Tourism , , ,924.3 Industries and Trade Social Services 1, , , , , ,191.8 Education , , , ,165.0 Health , , ,815.8 Water , , , , ,633.8 Community Development , ,234.5 Labor and Youth Development , ,342.7 Economic Infrastructure/Services , , , , , ,916.3 Works and Construction , , , , ,459.7 Lands, Housing and Urban Development Energy and Mineral Resources , ,770.8 Communications and Transport Total 4, , , , , , , ,561.6 Source: Planning Commission

30 Tablel0b: Sectoral Development Budget by Core Classiflcation, (%) Sector Super Core Core Non-core Total Local Foreign Local Foreign Local Foreign Local Foreign General Administration Law and Order, Defense Productive Sectors Agriculture Natural Resources and Tourism Industries and Trade Social Services Education Health Water Community Development Labor and Youth Development Economic Infrastructure/Services Works and Construction Lands, Housing and Urban Development Energy and Mineral Resources Communications and Transport p. Total Source: Planning Commission

31 25 Table 11: Value of Projects within Each Sector and Core Classification, FY97 Sector Super Core Core Non-core Total (Tsh. million) General Administration 2, , ,003.4 Law and Order, Defense , ,896.0 Productive Sectors 4, , ,715.6 Agriculture 2, , ,7567 Natural Resources and Tourism 1, , ,292.4 Industries and Trade Social Services 3, , ,241.5 Education , ,514.0 Health , ,253.4 Water 2, , ,501.5 Community Development 0.0 4, ,557.6 Labor and Youth Development 0.0 2, ,415.0 Economic Infrastructure/Services 1, , , ,134.3 Works and Construction , , ,319.5 Lands, Housing and Urban Development ,070.2 Energy and Mineral Resources , ,577.2 Communications and Transport Total 12, , , ,990.8 General Administration 4% 95% 1% 100% Law and Order, Defense 1% 97% 3% 100% Productive Sectors 42% 56% 2% 100% Agriculture 61% 37% 2% 100% Natural Resources and Tourism 33% 67% 0% 100% Industries and Trade 13% 70% 17% 100% Social Services 14% 84% 1% 100% Education 10% 90% 0% 100% Health 12% 84% 4% 100% Water 47% 53% 0% 100% Community Development 0% 98% 2% 100% Labor and Youth Development 0% 100% 0% 100% Economic Infrastructure/Services 9% 81% 10% 100% Works and Construction 4% 82% 15% 100% Lands, Housing and Urban Development 68% 32% 0% 100% Energy and Mineral Resources 6% 91% 2% 100% Communications and Transport 100% 0% 0% 100% Total 10% 87% 3% 100% Source: Planning Commission (Y)

32 Table 12: Sectoral Development Budget: Number of Funded Projects by Core Classification Sector Super Core Core Non-core Total General Administration Law and Order, Defense Productive Sectors Agriculture Natural Resources and Tourism Industrie and Trade Social Services Education Health Water Community Develoment Labor and Youth Develoment Economic Infrastructure/Services Works and Construction Lands, Housing and Urban Development Enargy and Mineral Resources Communications and Transport Total 135 1, , General Administration 8% 90% 2% 100% Law and Order, Defense 3% 95% 2% 100% Productive Sectors 29% 68% 3% 100% Agriculture 23% 74% 3% 100% Natural Resources and Tourism 36% 64% 0% 100% Industrie and Trade 25% 58% 17% 100% Social Services 9% 90% 1% 100% Education 6% 94% 0% 100% Health 3% 96% 0% 100% Water 24% 76% 0% 100% Community Develoment 0% 90% 10% 100% Labor and Youth Develoment 0% 100% 0% 100% Economic lnfrastructure/services 7% 92% 2% 100% Works and Construction 5% 94% 1% 100% Lands, Housing and Urban Development 5% 95% 0% 100% Enargy and Mineral Resources 11% 82% 7% 100% Communications and Transport 27% 73% 0% 100% Total 10% 88% 1% 100% Source: Planning Commission (%)

33 Table 13a: Recurrent and Development Budget Expenditures by Sector, Tsh. million I. MINISTERIAL SUPPLY Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) [ 1996/97 (Budget) Recurrent Development Recurrent Development Recurrent Development Local Foreign Total Local Foreign Total Local Foreign Total ADMINISTRATION o/w: 176,540 1,268 4,081 5, ,153 2,136 72,318 74, ,936 4,475 59,305 63, The State House Public Debt and Gen. Services ONV 116, , , Public Debt Service 97, , , Admin. Gen., Pensions & Statutory Oblig. 18, , , President's Office & Cabinet Secretariat 4, , , Vice President's Office , President's Office - Civil Service 1, , , Ethics Secretariat Foreign Affairs & lntemational Coop. 10, , , Permanent Commission of Inquiry Civil Service Commission Prime Minister's Office 6, ,884 2,981 4, ,916 5,028 5,178 1,233 2,785 4, Office of the Speaker 1, , , Exchequer and Audit Department Finance 22, ,017 1,350 35, ,366 66,747 77, ,720 56, Electoral Commission 8, , Local Government Commission President's Office - Planning Commission ,036 1,541 1,071 1, , Radio Tanzania Information and Broadcasting N LAW AND ORDER, DEFENSE olw: 95,569 5, ,329 85,658 4, , ,986 4, ,723 Law and Order o/w: 30,804 1, ,496 35,294 1, ,255 51,086 2, , Police 15, , , Prison Services 10, , , Home Affairs 1, , , Justice and Constitutional Affairs Judiciary 2, , , Law Reform Commission Industrial Court of Tanzania Defense o0w: 64,765 3, ,833 50,364 2, ,863 60,900 2, , Defense 39, , , National Service 24, , , Defence and National Service 1,022 3, ,833 1,101 2, ,737 1,700 2, ,413

34 Table 13a: Contfd Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent I Development [Recurrent Development Recurrent Development F Loca`lForeign Total Local Foreign -Total, Local Foreign Total 43 AGRICULTURE & LIVESTOCK DEV. o/w: 7, ,888 7,566 11,799 1,184 5,602 6,786 14,527 1,023 2,405 3, Administration and General , , Finance and Accounts Planning Agriculture Divsion 1, ,489 2,668 2, ,079 2,429 2, , Livestock Development Division 1, , , Research and Training Division 1, ,323 2,366 1, ,269 1,634 2, Irrigation Division ,719 1, ,430 1, Cooperatives Strategic Grain Reserve 1, , , TOURISM, NAT. RESOURC. & ENV. o/w: 1, ,179 1,319 1, ,992 2,160 1, ,594 2, Administration and General Finance and Accounts Planning Wildlife Division Forestry and Bee-keeping Division ,391 1, , Fisheries Division Tourism Division Environment Division j INDUSTRIES AND TRADE o/w: 1, , ,077 1, Administration and General Finance and Accounts Planning Directorate of Heavy Industries Directorate of Investiment & Implementation Directorate of Small Industries Directorate of SADCC Directorate of Light Industries Directorate of Internal Tade Directorate of External Trade Directorate of Weights and Measures Registration and Commercial Laws

35 Table 13a: Contd Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Development irecurrent Development Recurrent Development Local Foreign Totall Local Foreign Totall Local Foreign Total EDUCATION olw: 28, ,135 4,020 20,451 1,550 7,952 9,502 31,987 1,800 5,165 6, Education and Culture olw: 13, ,116 1,650 10, ,832 6,652 13, ,145 4, Administration and General 1, , , Finance and Accounts Planning ,075 1, Antiquities Unit Commissioners Office Primary Education ,689 2, ,800 1, Secondary and Technical Education 2, , , Secondary Commercial 2, , , Agriculture and Home Economics 2, , , Teacher's Education 2, , , Adult Education Mwanza Literacy Center Culture and National Language National Archives Inspectorate Division MANTEP Institute - Bagamoyo Sports Development 1, Teacher's Service Commission Science, Tech. & Higher Education o/w: 14, ,019 2,370 9, ,120 2,850 18, ,020 2, Administration and General Finance and Accounts Planning UNESCO National Commission Higher Education 12, ,019 2,295 7, ,120 2,625 15, ,920 2, Technical Education 1, , Science and Technology HEALTH o/w: 21, ,971 4,330 14, ,100 1,806 17,740 1,185 2,975 4, Administration and General Finance and Accounts Planning Hospital Services 17, , , , Preventive Services 1, ,971 4,063 1, , ,534 2, Chemical Laboratory National Food Control Commission (TUKUTA) Training 1, , , Nursing Department

36 Table 13a: Cont d Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Development Recurrent Development Recurrent Development Local Foreign Total Local Foreign Total Local Foreign Total 53 COMM. DEV., WOMEN & CHILDREN o/w: 2, , ,414 2, Administration and General Finance and Accounts Planning Training and Folk Development Colleges 1, Technology and Self Help Projects Training Institutions Women Affairs and Children Health, Sanitation and Water (HESAWA) ,800 1, LABOR AND YOUTH DEVELOPMENT ohw: 1, , ,160 2,314 1, ,343 2, Administration and General Finance and Accounts Planning Directorate of Youth Development Labour Division ,160 2, ,343 2, National Vocational Training Division Workers' Education and Participation Division Social Welfare WORKS, TRANSPORT & COMM. o/w: 6,357 6, ,263 21,207 5,749 3,140 8,889 6,867 6,132 7,725 13, Works ohw: 4,081 6, ,191 19,231 5,749 3,140 8,889 3,850 6,858 3,850 9, Administration and General 1, Finance and Accounts o 260 Planning 87 3, , Directorate of Roads and Aerodromes 1,082 2, ,068 17,251 5,050 2,940 7,990 1,446 5,193 3,750 8, Electrical and Mechnical Division Supplies and Services Division Capital Development Directorate of Building Transport and Communications ohv: 2, , , ,875 4, Administration and General Finance and Accounts Planning AerodromesDepartment Govemment Aircraft Central Transport and Licensing Authority Commission for Comm. & Transport 1, ,855 3, Directorate of Civil Aviation Directorate of Meteorology

37 Table 13a: Confd Vote/Sub-Vote Ministry/Department (Actual) 1995/96 (Approved) 1996/97 (Budget) Recu rrent Development Recurrent Development Recurrent Development ~aclrre Local Foreign Total I Local Foreign Total Local Foreign Total 48 LANDS, HOUSING & URBAN DEV. o/w: 1, , Administration and General Finance and Accounts Planning Land Development Services Surveys and Mapping Division Town Planning Division Housing Development Division Building Research Unit Housing Appeals Tribunal WATER olw: 1,619 1,007 5,193 6,200 1,245 1,093 5,405 6,498 2,548 1,102 2,120 3, Administration and General Finance and Accounts Planning Sewarge and Drainage Division Water Research Design and Construction ,193 6, ,952 5, ,280 1, Operations, Maintenance &Water Labs Wood and Bamboo Division Central Stores Rwegarulila Water Research Institute w 372 Drilling Section Hydrogeology Commissioner of Water Water Advisory Board ENERGY AND MINERALS o/w: ,387 3,649 1, ,814 5, Administration and General Finance and Accounts Planning Geology Survey Division Office of Commission for Mineral Resources Mineral Trade Mines Division ,800 2, Research and Laboratories Division Energy and Petroleum Division Madini Institute Madini Zonal Offices Electricity ,491 4, Petrol and Gas New and Renewable Energy Energy Division L. MINISTERIAL TOTAL 345,876 17,027 27,033 44, ,882 17, , , ,893 22,129 92, ,899

38 Table 13a: Cont'd II. REGIONAL SUPPLY Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Development Recurrent Development Recurrent Development Local Foreign Total I Local Foreign Total Local Foreign Total Administration 6, ,446 3, ,183 5,930 5, ,597 3, Administration and General 5, ,446 3, ,183 5,930 4, ,597 3, Planning Division Finance and Accounts Agriculture & Livestock Development Cooperative Development Natural Resources ,696 1, ,861 1, Game Operations Fisheries Operations Forest Management ,696 1, ,861 1, Beekeeping Operations Industry and Tmde Commerce and Industrial Promotion Educafton Administration and General Pnmary Education Adult Education National Culture Teachers' Service Commission Health 8, , ,440 8, ,250, 510 Curative 8, , , t 511 Preventive Water 2, ,116 1,390 1, ,872 3,268 2, ,543 2, Rural Water Supply ,852 3, , Urban Water Supply 1, , Community Development Works/Construction Roads Services Lands, Housing and Urban Development Accommodation Services Survey and Mapping Land Management Valuation Town Planning II. REGIONAL SUPPLY TOTAL 20,316 1,690 2,659 4,250 14,615 2,115 11,155 13,270 18,030 2,917 6,792 9,709

39 Table 13a: Cont'd IlIl. DISTRICT SUPPLY Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Development Recurrent Development Recurrent Development Local Foreign Total Local Foreign Total Local Foreign Total Administration 3, , , Health 19, , , Curative Health Preventive Water 1, , , Rural Water Supply 1, Urban Water Supply Sewerage and Sanitation Education 48, , , Pnmary Education 48, , Community Development Integrated Development Community Development Agriculture and Livestock Development Agriculture & Livestock Extention Services u Natural Res., Tourism & Environment Environmental Conservation Works/Construction , Roads/Bridges/Ferries , Public Buildings Lands Land Use Planning Ill. DISTRICTS SUPPLY TOTAL 73,792 1, ,804 72,009 2, ,092 81,983 2, ,383 Source Planning Commission TOTAL GOVERNMENT EXPENDITURE o/w: 439,983 20,421 29,692 50, ,507 22, , , ,906 27,429 99, ,990 I. MINISTERIAL TOTAL 345,876 17,027 27,033 44, ,882 17, , , ,893 22,129 92, ,899 II. REGIONAL SUPPLY TOTAL 20,315 1,590 2,659 4,250 14,615 2,115 11,155 13,270 18,030 2,917 6,792 9,709 III. DISTRICTS SUPPLY TOTAL 73,792 1, ,804 72,009 2, ,092 81,983 2, ,383

40 Table 13b: Recurrent and Development Budget Expenditures by Sector, % I. MINISTERIAL SUPPLY o/w: Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Development Recurrent Development Recurrent Development Local Foreign Total Local Foreign Total Local Foreign Total ADMINISTRATION o/w: The State House Public Debt and Gen Services OW, Public Debt Service Admin Gen., Pensions & Statutory Oblig President's Office & CabinetSecretariat Vice President's Office Presidents Office - Civil Service Ethics Secretanat Foreign Affairs & International Coop Permanent Commission of Inquiry Civil Service Commission Prime Minister's Office Office of the Speaker Exchequer and Audit Department Finance Electoral Commission Local Government Commission President's Office - Planning Commission Radio Tanzania Information and Broadcasting LAW AND ORDER, DEFENSE o/w: Law and Order o/w: Police Prison Services Home Affairs Justice and Constitutional Affairs Judiciary Law Reform Commission Industrial Court of Tanzania Defense olw: Defense National Service Defence and National Service

41 Table 13b: Contd Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Development Recurrent Development Recurrent Development e Local Foreign Total Local Foreign Total Local Foreign Total 43 AGRICULTURE & LIVESTOCK DEV. o/w: Administration and General Finance and Accounts Planning Agriculture Divsion Livestock Development Division Research and Training Division Irrigation Division Cooperatives Strategic Grain Reserve TOURISM, NAT. RESOURC. & ENV. o/w: Administration and General Finance and Accounts Planning Wildlife Division Forestry and Bee-keeping Division Fisheries Division Tourism Division Environment Division INDUSTRIES AND TRADE o/w: Administration and General Finance and Accounts Planning Directorate of Heavy Industries Directorate of investiment & Implementation Directorate of Small Industries Directorate of SADCC Directorate of Light Industries Directorate of Internal Tade Directorate of External Trade Directorate of Weights and Measures Registration and Commercial Laws ti

42 Table 13b: Contd Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Developrnent IRecuffent FDevelopment IRecurrent IDevelopment EDUCATION o/w: 6.43 I Local Foreign Total Local Foreign T-ot-al Local Foreign Total Education and Culture o/w: Administration and General Finance and Accounts Planning Antiquities Unit Commissioner's Office Pnmary Education Secondary and Technical Education Secondary Commercial Agriculture and Home Economics Teacher's Education Adult Education Mwanza Literacy Center Culture and National Language National Archives Inspectorate Division MANTEP Institute - Bagamoyo Sports Development t. 67 Teacher's Service Commission Science, Tech. & Higher Education o/w: Administration and General Finance and Accounts Planning UNESCO National Commission Higher Education Technical Education Science and Technology HEALTH o/w: Administration and General Finance and Accounts Planning Hospital Services Preventive Services Chemical Laboratory National Food Control Commission (TUKUTA) Training Nursing Department

43 Table 13b: Contd Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) ~Recurrent IDevelopment Recurrent Development Recurrent Development Local Foreign Totald H Local Foreign Total Local Foreign Total 53 COMM. DEV., WOMEN& CHILDREN o/w: Administration and General Finance and Accounts Planning Training and Folk Development Colleges Technology and Self Help Projects Training Institutions Women Affairs and Children Health, Sanitation and Water (HESAWA) LABOR AND YOUTH DEVELOPMENT ohw: Administration and General Finance and Accounts Planning Directorate of Youth Development Labour Division National Vocational Training Division Workers' Education and Participation Division Social Welfare WORKS, TRANSPORT & COMM. o/w: Works o/w: Administration and General Finance and Accounts Planning Directorate of Roads andaerodromes Electrical and Mechnical Division Supplies and Services Division Capital Development Directorate of Building Transport and Communications o0w: Administration and General Finance and Accounts Planning Aerodromes Department Government Aircraft Central Transport and Licensing Authonty Commission for Comm &Transport Directorate of Civil Aviation Directorate of Meteorology

44 Table 13b: Conrd Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Re-current I Development RcretiDevelopment IRecurrent Dovelomn I Local Foreign Tota Local Foreign Total Local Foreign Total 48 LANDS, HOUSING & URBAN DEV. o/w: Administration and General Finance and Accounts Planning Land Development Services Surveys and Mapping Division Town Planning Division Housing Development Division Building Research Unit Housing Appeals Tribunal WATER o/w: Administration and General Finance and Accounts Planning Sewarge and Drainage Division Water Research Design and Construction Operations, Maintenance & Water Labs Wood and Bamboo Division Central Stores { 371 Rwegarulla Water Research Institute Drilling Section Hydrogeology Commissioner of Water Water Advisory Board ENERGY AND MINERALS otw: Administration and General Finance and Accounts Planning Geology Survey Division Office of Commission for Mineral Resources Mineral Trade Mines Division Research and Laboratories Division Energy and Petroleum Division Madini Institute Madina Zonal Offices Electricity Petrol and Gas New and Renewable Energy Energy Division I. MINISTERIAL TOTAL

45 Table 13b: Cont'd II. REGIONAL SUPPLY olw: Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Development Recurrent Development Recurrent Development Local Foreign Total Local Foreign Total Local Foreign Total Administration Administration and General Planning Division Finance and Accounts Agriculture & Livestock Development Cooperative Development Natural Resources Game Operations Fisheries Operations Forest Management Beekeeping Operations Industry and Trade Commerce and lndustnal Promotion Education Administration and General Primary Education Adult Education National Culture Teachers' Service Commission Health Curative Preventive Water Rural WaterSupply Urban Water Supply Community Development Works/Construction Roads Services Lands, Housing and Urban Development Accommodation Services Survey and Mapping Land Management Valuation Town Planning II. REGIONAL SUPPLY TOTAL

46 Table 13b: Contd Ill. DISTRICT SUPPLY otw: Vote/Sub-Vote Ministry/Department 1994/95 (Actual) 1995/96 (Approved) 1996/97 (Budget) Recurrent Development Recurrent Development Recurrent I Development Local Foreign Total Local Foreign Total Local Foreign Total Administration Health Curative Health Preventive Water Rural Water Supply Urban Water Supply Sewerage and Sanitation Education Primary Education Community Development Integrated Development Community Development Agriculture and Livestock Development Agriculture & Livestock ExtentionServices Natural Res., Tourism & Environment Environmental Conservation Works/Construction Roads/Bridges/Ferries Public Buildings Lands Land Use Planning III. DISTRICTS SUPPLY TOTAL Source: Planning Commission TOTAL GOVERNMENT EXPENDITURE o/w: I. MINISTERIAL TOTAL II. REGIONAL SUPPLY TOTAL Ill. DISTRICTS SUPPLY TOTAL

47 Table 14a: Personal Emolument and Other Charges by Ministerial Votes, Tsh. million Vote 1994/ / /97 Actual Approved Estimates Expenditure Estimates PE OC Total PE OC Total PE OC Total Consolidated Fund Services o0w: , ,769 2, ,228 3, The State House Public Debt & General Service' ,630 1, ,050 3,285 Ministerial Votes o1w: 81, , ,231 78, , ,799 87, , , Police Force 12,267 3,214 15,481 15,181 2,667 17,848 19,242 6,133 25, Prisons Service 5,200 4,977 10,177 5,775 5,443 11,218 5,208 11,165 16, Presidents Office and Cabinet Secretariat 123 4,587 4, ,433 5, ,085 7, \Ace Presidents Office ,143 1, President's Off. - Civil Service 209 1,519 1, ,299 1, ,882 2, Ethics Secretariat Foreign Affairs & Inteml Coop. 3,479 7,385 10,864 3,556 7,098 10,657 6,030 6,850 12, Permanent Comm. of Inquiry Civil Service Commission Prime Ministees Office 334 5,726 6, ,826 4, ,585 5, Defense 13,398 26,306 39,704 19,110 25,199 44,309 20,650 33,050 53, National Service 21,397 2,641 24,039 4, ,954 4, , Judiciary 1,606 1,294 2,900 2,251 1,142 3,394 2,058 1,782 3, Justice and Consbtutional Affairs Office of the Speaker 671 1,239 1,911 1,001 1,312 2,312 1,476 1,899 3, Agriculture and Cooperatives 4,438 3,149 7,587 5,430 6,369 11,799 5,697 8,831 14, Industries and Trade 180 1,275 1, ,532 1, ,653 1, Exchequer and Audit Department Education and Culture 4,626 9,069 13,695 6,547 4,218 10,765 6,501 6,501 13, Works 2,514 3,843 6,357 1,889 18,670 20,559 1,710 2,140 3, Lands, Housing and Urban Development , , Water 844 1,450 2,295 1, , ,777 2, Finance 1,897 21,007 22,904 2,402 28,404 30,806 1,067 76,105 77, Home Affairs , ,791 1,099 3,236 4, Health 1,694 19,946 21,641 2,142 12,261 14,403 3,458 14,282 17, Community Development, Women and Children 2, , ,022 1,530

48 Table 14a: Contfd Vote 1994/ / /97 Actual Approved Estimates Expenditure Estimates PE OC Total PE OC Total PE OC Total 54 Radio Tanzania Investment Promotion Center Defense and National Service , , ,471 1, Energy and Minerals , Law Reform Commission Industrial Court of Tanzania Electoral Commission 11 8,816 8, ,017 10, Communications and Transport ,264 3, Local Govt. Service Commission Information & Broadcasting Labor and Youth Development , , , President's Office - Planning Commission Teacher's Services Commission Science, Technology & Higher Education ,123 14, ,180 9, ,297 18, Tourism & Natural Resources ,353 1, ,466 1, ,626 TOTAL MINISTERIAL (INCL. CFS -OTHER 82, , ,344 78, , ,974 88, , ,178 TOTAL MINISTERIAL (INCL. CFS) 82, , ,876 78, , ,880 88, , ,893 CONSOLIDATED FUND SERVICES (CFS) , , , , , ,440 ' Excludes Government debt obligation which consists of domestic debt interest payment (Item 9100), domestic debt redemption (item 9200), Extemal debt interest payment (item 9300), extemal debt redemption (diem 9400), statutory compensation (item 9500), contractual & contigent liabilities (i.e. Govemment guarantees ) item 9600, pension payment (item 9800) and commuted pension gratuity (item 9900) 2 Includes Govemment Debt obligation Source: United Republic of Tanzania, Vol. ll Estimates of Public Expenditure for the year from July 1, 1996 to June 30, 1997 as Submitted to the National Assembly

49 Table 14b: Personal Emolument and Other Charges by Ministerial Votes, % Vote 1994/ /97 Actual Approved Estimates Expenditure Estimates PE OC Total PE OC Total PE OC Total Consolidated Fund Services o/w: 0.39% 0.54% 0.48% 0.52%. 1.15%/0 0.94% 0.56% 1.46% 1.20% 20 The State House 0.18% 0.20% 0.20% 0.28% 0.09% 0.15% 0.30% 0.08% 0.14% 22 Public Debt & General Service 0.21% 0.33% 0 29% 0 24% 1.06% 0.78% 0.27% 1.38% 1 06% Ministerial Votes olw: 99.61% 99.46% 99.52% 99.48% 98.85% 99.06% 99.44% 98.54% 98.80% 28 Police Force 1493% 2.17% 6 72% 1935% 1.74% 7.69% 21.78% 2.76% 8.18% 29 Prisons Service 6.33% 3.36% 4 42% 7.36% 3.55% 4.84% 5.89% 5.03% 5 28% 30 President's Office and Cabinet Secretanat 0 15% 3.10% 2 04% 0.18% 3.54% 2.40% 0.28% 3.19% 2.37% 31 Vice Presidents Office 0.05% 0.04% 005% 006% 0.04% 0.04% 0.16% 052% 041% 32 President's Off - Civil Service 0.25% 1.03% 0.75% 0.38% 0 85% 0 69% 0 35% 0 85% 0.71% 33 Ethics Secretanat % 0.07% 0.08% 34 Foreign Affairs & lntem' Coop 423% 4.98% 4.72% 454% 4.62% 4.69% 6.82% 3.09% 4.15% 35 Permanent Comm of Inquiry 0.02% 0.05% 0.04% 007% 0 05% 0 05% 006% 004% 005% 36 Civil Service Commission 0.03% 0.02% 0 03% 0.04% 0.03% 0.03% 0.04% 0.03% 0 03% 37 Prime Minister's Office 0.41% 3.86% 2.63% 0.68% 2.49% 1.88% 067% 207% 1.67% 38 Defense 1630% 17.75% 17.24% 24.36% 16.42% 19.10% 23.37% 14.90% 17.31% 39 National Service 26.04% 1.78% 10 44% 5.33% 0.50% 2.14% 5.43% 0.32% 1.77% 40 Judiciary 195% 087% 1.26% 2.87% 0.74% 1.46% 233% 080% 1.24% 41 Justice and Constitutional Affairs 0.23% 0.34% 0.30% 0.34% 0 40% 0 38% 0.34% 0.31% 0 32% 42 Office of the Speaker 0.82% 0.84% 0.83% 1.28% 0 85% 1.00% 167% 0.86% 1.09% 43 Agriculture and Cooperatives 5.40% 2.13% 3.29% 6.92% 4.15% 5.09% 6.45% 3.98% 4.68% 44 Industries and Trade 0 22% 0.86% 0.63% 0.29% 1.00% 0 76% 0 21% 0.75% 0.59% 45 ExchequerandAuditDepartment 0.16% 0.12% 0.13% 0.21% 0.16% 0.17% 0.23% 0.15% 0.17% 46 Education and Culture 5.63% 6.12% 595% 8.34% 2 75% 4.64% 7 36% 2.93% 4 19% 47 Works 3.06% 2.59% 2.76% 2.41% 12.16% 8.86% 1 93% 0.96% 1.24% 48 Lands, Housing and Urban Development 0.35% 0.50% 0.45% 0.50% 0.63% 0.58% 046% 0.15% 024% 49 Water 1.03% 0.98% 1.00% 1.34% 0.21% 059% 0.87% 0.80% 0.82% 50 Finance 2.31% 14.18% 9.94% 3.06% 18.50% 13.28% 1.21% 34.31% 24.88% 51 Home Affairs 0.86% 0.49% 062% 1.24% 0.53% 0.77% 1.24% 1.46% 1 40% 52 Health 2.06% 13 46% 9.39% 2.73% 799% 621% 3.91% 6.44% 5.72% 53 Community Development, Women and Children 2.59% 0.19% 1.05% 0.63% 0.17% 0.33% 0.58% 0.46% 0.49%

50 Table 14b: Contd Vote 1994/ / /97 Actual Approved Estimates Expenditure Estimates PE OC Total PE OC Total PE OC Total 54 Radio Tanzania 031% 0.00% 0.11% 038% 0.00% 0 13% 054% 000% 015% 55 Investment Promotion Center 0.04% 0.16% 0 12% 0.09% 0 11% 0.10% 004% 0 11% 0 09% 57 Defense and National Service 0 16% 060% 0.44% 020% 0.61% 047% 026% 0.66% 0.55% 58 Energy and Minerals % 0.03% 0 08% 0.42% 036% 0 38% 59 Law Reform Commission 0.02% 003% 0 02% 0 03% 0 03% 0.03% 0 04% 0.02% 0 03% 60 Industrial Court of Tanzania 001% 003% 0.02% 0 03% 005% 0 04% 0.03% 0 03% 0.03% 61 Electoral Commission 0 01% 5.95% 3 83% 0 03% 6.53% 4 33% 0.04% 0 01% 0.01% 62 Communications and Transport 0 55% % 0.30% 0 27% 0 28% 0 85% 1.02% 0 97% 63 Local Govt Service Commission 0.05% 0 12% 0.09% 006% 0 12% 0 10% 004% 020% 0 15% 64 Information & Broadcasting 0 28% 022% 0.25% 0 21% 027% 0 25% Labor and Youth Development 0 83% 045% 0 59% 0.99% 0 34% 0 56% 0 86% 0 29% 045% 66 President's Office - Planning Commission 038% 0 18% 025% 048% 0 19% 029% 037% 021% 0.26% 67 Teacher's Services Commission 0 04% 006% 005% 0 05% 0.03% 0 04% 0 05% 0 02% 0.03% 68 Science, Technology & Higher Education 043% 9 53% 6 29% 0.54% 5 98% 4.14% 0 68% 8.25% 6 09% 69 Tourism & Natural Resources 1 09% 031% 0 59% 140% 0.24% 0 63% 148% 0 14% 0.52% TOTAL % % % % % % % % % Excludes Govemment debt obligation which consists of domestic debt interest payment (item 9100), domestic debt redemption (item 9200), Extemal debt interest payment (item 9300), external debt redemption (item 9400), statutory compensation (item 9500), contractual & contigent liabilities (i.e. Govemment guarantees ) item 9600, pension payment (item 9800) and commuted pension gratuity (item 9900) Source United Republic of Tanzania, Vol II Estimates of Public Expenditure for the year from July 1, 1996 to June 30, 1997 as Submitted to the National Assembly

51 Table 15a: Summary of Consolidated Fund Services, Tsh. million Vote Department 1994/ /97 Actual Approved Estimates Expenditure Estimates Consolidated Fund Services otw: 116, , , The State House Personal Emolument Other Charges Public Debt and General Service 116, , ,000 Personal Emolument Other Charges 492 1,630 3,050 Debt Service 115, , , Source United Republic of Tanzania, Vol. II Estmates of Public Expenditure for the year from July 1, 1996 to June 30, 1997 as Submitted to the National Assembly 15b: Summary of Consolidated Fund Services, % Vote Department 1994/ / /97 Actual Approved Estimates Expenditure Estimates Consolidated Fund Services o/w: The State House Personal Emolument Other Charges Public Debt and General Service Personal Emolument Other Charges Debt Service Source United Republic of Tanzania, Vol. II Estimates of Public Expenditure for the year from July 1, 1996 to June 30, 1997 as Submitted to the National Assembly

52 Table 16: Composition of External Assistance by Type', US$ US$ US$ US$ US$ US$ million million million million million million (% share) (% share) (% share) (% share) (% share) (% share) Free Standing Technical Cooperation % 22 5% 28.0% 31.9% 183% 26.4% Investment Related Technical Cooperation % 6.9% 7.6% 4 3% 6.4% 3.6% Investment Project Assistance % 39.3% 386% 367% 493% 459% Program/Budgetary (Balance of Payments Support) % 26.0% 25.9% 264% 15.6% 8.5% Food Aid % 0.5% 1.1% 03% 09% 0.6% Emergency&Relief Assistance % 11% 1.8% 0.4% 9.5% 14.9% Unallocated % 3.9% 0.0% 0.0% 00% 0.0% Total , , % 100 1% 1030% 99.9% 100 0% 100.0% 1 The External Assistance Classification is based on UNDP Development Co-operation Analysis System (DCAS) 2 Disbursements from Donors who provide only aggregate data. Source Various Tanzania Development Cooperation Reports, UNDP Table 17: Composition of External Assistance by Sector, US$ US$ US$ US$ US$ US$ million million million million million million (% share) (% share) (% share) (% share) (% share) (% share) Economic Management % 10.6% 247% 18.0% 12.3% 5.7% Development Administration % 10.9% 54% 7.6% 12.3% 15.3% Natural Resources % 2.0% 1.5% 2 8% 12.3% 2.8% Human Resources Development % 6.4% 5.1% 7.8% 12.3% 5.7% Agriculture/Forestry/Fishery % 16.3% 12.8% 12.1% 12 3% 13.4% Area Development % 6.2% 6.6% 6.8% 12.3% 4.5% Industry % 162% 9.4% 5.5% 12.3% 1.3% Energy % 37% 5.6% 8.3% 12.3% 5.7% Intemational Trade % 0.3% 0.4% 09% 12 3% 0.4% Domestic Trade % 0.0% 0.0% 0.3% 12.3% 1.0% Transport % 147% 18.5% 21.4% 12.3% 18.4% Communications % 1 6% 0.4% 0.2% 12.3% 2.0% Social Development % 1.6% 1 9% 2.6% 12.3% 1.4% Health % 4.8% 5.4% 5.1% 123% 7.1% Disaster Preparedness % 0.0% 0.0% 00% 12.3% 0.0% HumanitaranAid % 0.7% 2.2% 0.6% 12.3% 15.1% Unallocated % 3.9% 00% 0.0% 12.3% 0.0% Total , , % 100.0% 100.0% 100 0% 100.0% 100.0% Source: Various Tanzania Development Cooperation Reports, UNDP

53 Table 18a: Nominal Education Recurrent Budget Expenditures by Program FY90 - FY97 Budget, Tshs million FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 Nominal Actual Actual Actual Budget Actual Actual Budget Budget Administrative Sources of Funds 16,576 21,880 27,597 33,955 46,782 82,956 72,024 91,162 Ministryof Education andteachers Service Com 5,418 7,637 8,413 8,725 11,327 13,814 10,847 13,091 Ministry of Sci, Tech and Higher Ed 3,202 3,407 5,600 7,269 10,471 19,765 16,157 18,896 Regional Supply Local Supply 7,700 10,445 13,118 17,408 24,259 48,432 44,374 58,207 Uses of Funds 16,576 21,880 27,597 33,955 46,782 82,956 72,024 91,162 Primary 7,635 10,381 12,981 17,179 23,997 47,756 42,599 55,912 Total Secondary 2,725 4,267 4,662 5,026 6,741 7,955 6,170 7,537 Secondary Technical ,411 2,265 1,214 1,742 Secondary Commercial 879 1,596 1,760 1,980 2,524 2,753 2,303 2,460 Secondary Ag and Home Ec 1,423 1,759 2,049 2,068 2,806 2,936 2,652 3,335 Teacher Education 1,311 1,777 2,064 1,542 2,000 2,129 1,527 2,437 Adult and Literacy ,137 1,249 1,713 1,902 Higher andtechnical Education 3,157 3,345 5,358 p6,750 9,822 19,082 15,322 17,525 Non-formal Vocational Training ,294 2, ,402 Other Education, Science and Cultural , ,293 Ministry and Regional Administration 907 1,169 1,225 1,732 2,292 2,653 3,756 4,555 Other=Other, adult, Min/Reg 1,748 2,109 2,532 3,458 4,223 6,034 6,406 7,751 Sources: Ministry and Region Actual Expenditures from Recurrent Budget Appropriation Accounts and District Budgeted Figures

54 Table 18b: Deflated Education Recurrent Budget Expenditures by Program FY90 - FY97 Budget, Tshs million FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 Deflated Actual Actual Actual Budget Actual Actual Budget Budget Administrative Sources of Funds 16,576 17,890 18,484 18,421 19,862 26,088 18,154 19,981 Ministry of Education 5,418 6,244 5,635 4,733 4,809 4,344 2,734 2,869 Ministry of Sciences, Technology and Higher Education 3,202 2,786 3,751 3,043 4,446 6,216 4,073 4,142 Regional Supply Local Supply 7,700 8,541 8,787 9,444 10,299 15,231 11,185 12,758 Uses of Funds 16,576 17,890 18,484 18,421 19,862 26,088 18,154 19,981 Primary 7,635 8,488 8,695 9,320 10,188 15,019 10,737 12,255 Total Secondary 2,725 3,489 3,122 2,726 2,862 2,502 1,555 1,652 Secondary Technical Secondary Commercial 879 1,305 1,179 1,074 1, Secondary Agriculture and Home Economics 1,423 1,438 1,373 1,122 1, Teacher Education 1,311 1,453 1, Adult and Literacy Higher and Technical Education 3,157 2,735 3,589 3,662 4,170 6,001 3,862 3,841 Non-formal Vocational Training Other Education, Science and Cultural Ministry and Regional Administration Other-Other, adult, Min/Reg 1,748 1,725 1,696 1,876 1,793 1,898 1,615 1,699 Sources: Ministry and Region Actual Expenditures from Recurrent Budget Appropriation Accounts and District Budgeted Figures Deflators NCPI* 1,991 2,435 2,972 3,670 4,689 6,330 7,898 9,083 NCPI DEF. 100% 122% 149% 184% 236% 318% 397% 456%

55 Table 18c: Sources and Uses of Recurrent Education Expenditures FY90 - FY97, % Shares FY90-95 FY97 FY90 FY91 FY92 FY93 FY94 FY95 Average FY96 Budget Administrative Sources of Funds 100% 100% 100% 100% 100% 100% 100% 100% 100% Ministry of Education 33% 35% 30% 26% 24% 17% 27% 15% 14% Ministry of Sciences, Technology and Higher Education 19% 16% 20% 21% 22% 24% 20% 22% 21% Regional Supply 2% 2% 2% 2% 2% 1% 2% 1% 1% Local Supply 46% 48% 48% 51% 52% 58% 51% 62% 64% Uses of Funds 100% 100% 100% 100% 100% 100% 100% 100% 100% Primary 46% 47% 47% 51% 51% 58% 50% 59% 61% Total Secondary 16% 20% 17% 15% 14% 10% 15% 9% 8% 0 Secondary Technical 3% 4% 3% 3% 3% 3% 3% 2% 2% Secondary Commercial 5% 7% 6% 6% 5% 3% 6% 3% 3% Secondary Ag and Home Economics 9% 8% 7% 6% 6% 4% 7% 4% 4% Teacher Education 8% 8% 7% 5% 4% 3% 6% 2% 3% Adult and Literacy 3% 3% 3% 3% 2% 2% 2% 2% 2% Higher and Technical Education 19% 15% 19% 20% 21% 23% 20% 21% 19% Other Education, Science and Cultural 2% 2% 2% 2% 2% 3% 2% 1% 1 % Ministry and Regional Administration 5% 5% 4% 5% 5% 3% 5% 5% 5% Other=Other, Adult, Min/Reg adm 11% 10% 9% 10% 9% 7% 9% 9% 9% Sources: GOT Ministry and Region Actual Expenditures from the Recurrent Budget and District Budgeted Expenditures from the District Recurrent Budget

56 Table 19: Primary, Secondary and Teacher Training Budgeted Recurrent Expenditures by Input for 1996/97, Tsh. million Public Public Secondary Teacher Primary_ Total Training Technical Commercial Agricultural Tsh. million Total 55,907 1,742 2,460 3,335 7,537 2,437 Personal Emoluments 50, ,722 1,886 4,419 1,278 Travel & Visits Operations and Maintenance Training Pupil Transport Student Board NVelfare ,014 1, Materials 1, Exam Expenses 1, Other/Not Divided by Inputs % shares 0 Total 100% 100% 100% 100% 100% 100% Personal Emoluments 91% 47% 70% 57% 59% 52% Travel & Visits 0% 2% 1% 1% 1% 2% Operations and Maintenance 0% 6% 4% 4% 5% 5% Training 1% 0% 0% 0% 0% 2% Pupil Transport 0% 0% 0% 0% 0% 0% Student Board NVelfare 1% 33% 14% 30% 26% 35% Materials 3% 8% 7% 5% 7% 1% Exam Expenses 3% 3% 2% 1% 2% 2% Other/Not Divided by Inputs 1% 1% 1% 1% 1% 1% Source: Budgeted Recurrent Expenditures from the Ministry and Regional Recurrent Budgets, Budgeted District Recurrent Expenditures from the District Recurrent Budget

57 Table 20: 1996/97 Recurrent Budget Expenditures by Input for MOSTE and subventions to Universities Budgeted Expenditure % of (Tsh million) Total Total 15, % Personal Emoluments 3,278 22% Student Allowances and transport - 0% Overseas Travel for Students 4,472 29% Travel/Training (staff) 520 3% L Equipment - 0% Operation & Maintenance 1,121 7% Administration/Other 1,961 13% Subvention to Universities 3,840 25% 1. The above information deals with any items in the 1996/97 MOSTHE statement of expenditures coded "university", as distinct from "Science and Technology", etc.and specific expenditures from UDSM. Sources: Budgeted Expenditures from GOT Ministry of Science, Technology and Higher Education Recurrent Budget fy96/97

58 Table 21: Donor Spending in the Education Sector by Program, 1996/97 Share of Total Donor Share of Donor Budget Donor Ed Total Ed (Tsh MM) Spending Spending Total 11, % 11% Primary 4,723 41% 8% Total Secondary 190 2% 2% Secondary Technical 190 2% 9% Secondary Commercial 0 0% 0% Secondary Ag and Home Economics o 0% 0% k) Teacher Education 731 6% 23% Adult and Literacy 0 0% 0% Higher and Technical Education 5,173 45% 22% Other Education, Science and Cultural 30 0% 2% Ministry and Regional Administration 620 5% 11% Source: Government Ministry and regional development budgets

59 Table 22a: Recurrent Budget Health Expendtures by Program, FY90 - FY97, Tshs million FY96 FY97 FY90 FY91 FY92 FY93 FY94 FY95 Budget Budget Nominal Source of Funds 9,010 13,154 16,409 20,380 30,663 56,968 37,255 44,526 Ministry of Health 4,430 6,099 7,417 9,405 13,124 28,408 15,264 17,740 Regional Supply 2,181 3,280 5,000 6,216 6,762 8,855 7,149 8,596 District Supply 2,399 3,775 3,991 4,760 10,756 19,694 14,832 18,180 Ministry of Labor Ministry of Community Development Nominal Uses of Funds 9,009 13,154 16,410 20,381 30,663 56,968 37,255 44,526 Referral Hospitals 2,948 3,994 5,173 6,705 6,380 15,324 6,265 7,277 Regional and District Hospitals 2,567 3,814 5,500 6,836 10,271 17,978 12,650 14,976 Health Centres 2,399 3,775 3,991 4,760 10,756 17,725 12,317 14,841 Preventive Services and Programs ,081 3,840 3,868 5,622 Ministerial Administration Training ,555 1,787 1,592 1,221 Other Deflated Source of Funds 9,010 10,755 10,991 11,056 13,018 17,916 9,390 9,759 Ministry of Health 4,430 4,987 4,968 5,102 5,572 8,934 3,847 3,888 Regional Supply 2,181 2,682 3,349 3,372 2,871 2,785 1,802 1,884 District Supply 2,399 3,086 2,673 2,582 4,566 6,194 3,738 3,985 Ministry of Labor Ministry of Community Development Deflated Uses of Funds 9,009 10,756 10,991 11,057 13,018 17,916 9,390 9,759 Referral Hospitals 2,948 3,265 3,465 3,637 2,709 4,819 1,579 1,595 Regional and District Hospitals 2,567 3,119 3,684 3,708 4,361 5,654 3,188 3,282 Health Centres 2,399 3,086 2,673 2,582 4,566 5,574 3,104 3,253 Preventive Services and Programs , ,232 Ministerial Administration Training Other NCPI* 1,991 2,435 2,972 3,670 4,689 6,330 7,898 9,083 NCPI DEF 100% 122% 149% 184% 236% 318% 397% 456% Source: Actual Expenditures from the Recurrent Budgets for Ministries and Regions And Budgeted expenditures from the District recurrent budgets for 1996/97 Approved estimates in FY96 and budgeted figures in fy97. Ministry budgets incdude MO Health. MO Labor, MO Community Development. Prime Minister's Office

60 Table 22b: Sources and Uses of Recurrent Health Expenditures, FY90 - FY97, % Shares FY90-95 FY96 FY97 FY90 FY91 FY92 FY93 FY94 FY95 Average Budget Budget Administrative Source of Funds 100% 100% 100% 100% 100% 100% 100% 100% 100% Ministry of Health 49% 46% 45% 46% 43% 50% 47% 41% 40% Regional Supply 24% 25% 30% 30% 22% 16% 25% 19% 19% District Supply 27% 29% 24% 23% 35% 35% 29% 40% 41% Uses of Funds 100% 100% 100% 100% 100% 100% 100% 100% 100% Referral Hospitals 33% 30% 32% 33% 21% 27% 29% 17% 16% i< Regional and District Hospitals 28% 29% 34% 34% 33% 32% 32% 34% 34% Health Centres 27% 29% 24% 23% 35% 31% 28% 33% 33% Preventive Services and Programs 4% 3% 3% 4% 4% 7% 4% 10% 13% Ministerial Administration 1% 1% 1% 1% 1% 1% 1% 1% 1% Training 5% 5% 5% 3% 5% 3% 4% 4% 3% Other 3% 3% 2% 2% 1 % 0% 2% 1 % 0% Source: Actual Expenditures from the Recurrent Budgets for Ministries and Regions And Budgeted expenditures from the District recurrent budgets for 1996/97. FY96 figures are approved estimates and FY97 figures are budgets Ministry budgets include MO Health, MO Labor, MO Community Development, Prime Minister's Office

61 Table 23: Recurrent Budget Health Sector Expenditures by Input for Referral Regional/ elh ete Regional andalote Total HRefetal District HeaispenCntes MOH Preventive Training HA lther Administration Hospital Hospitals & ipnais Service Hat Tsh. million Personal Emoluments 25, , , , , TravelingNisits Facility Operations/Maintenance 1, Travel & Treatment Abroad Misc. School Costs Food Drugs 7, , , , Materials and Supplies 1, Intemal Subventions 5, , , Exams Other(2) 1, Totals: 44, , , , , , % shares Personal Emoluments 58% 61% 53% 60% 62% 45% 48% 59% TravelingAMisits 0% 0% 1% 0% 0% 1% 6% 10% Facility Operations/Maintenance 3% 4% 4% 2% 1% 6% 25% 26% Travel and Treatment Abroad 1% 8% 0% 0% 0% 3% 0% 0% Total School Costs 0% 0% 0% 0% 0% 7% 2% 1% Food 2% 2% 2% 2% 0% 20% 0% 0% Drugs 17% 14% 13% 31% 0% 0% 0% 0% Materials and Supplies 3% 1% 2% 2% 11% 0% 6% 0% Internal Subventions 12% 9% 22% 0% 19% 14% 0% 0% Testing 0% 0% 0% 0% 0% 2% 0% 0% Other 3% 1% 3% 3% 6% 1% 13% 4% Totals: 100% 100% 100% 100% 100% 100% 100% 100% 1 Includes Chemical Laboratory and TUKUTA. 2. Misc expenditures and some capital equipment Source. Budgeted Expenditures from the Recurrent Budgets for Ministries and Regions And Budgeted expenditures from the District recurrent budgets for 1996/97 Ministry budgets indude MO Health, MO Labor, MO Communiy Development, Prime Ministers Office.

62 Table 24: Budgeted Donor Health Spending by program, 1996/97 Donor Budget Share of Donor Share Donor Budge Total Donor Of Total (Tab MM) Spending Spending TOTAL 12, % 21% Total Curative 2,369 18% 6% Referral Hospitals o 0% 0% Regional and District Hospitals 1,112 9% 7% Dispensaries/Health Centres 1,257 10% 7% Preventive 10,472 82% 63% Ministerial Administration o 0% 0% Training 0 0% 0% Other 0 0% 0% Source. Govemment Central and regional development budget.

63 57 Table 25: Proposed Executive Agencies Arising from 0 & E Reviews PROPOSED AGENCY No. of PE OC Totals PE OC Total Type Staff utildty Tsh. m Tsh. m Tsh m Tsh. m Tsh m Tsh. m Service Govemmenfs original 12 Central medical stores'?????? Radio Tanzania Executive Directorate of civil aviation 1, Executive Govemment Press Trading Govemment Stores Trading Registrar of companies = Executive Electrical & mechanical division 1, Trading Buildings division Trading Weights & measures unit Executive Govemment book shop Trading Administrator general's office Executive Tanzania revenue authority' 4,000 _ Executive From the central ministries = Bureau of statistics Executive Civil Service training center Trading Tabora secretarial college Trading Dar es Salaam school of accountancy Trading Institute of tax administration Execubive MANTEP, Bagamoyo Trading From the social sector ministries Education press unit 149 l r Trading Govemment chemist Executive Pharmacy board???? Executive National arts council L??_? _ ExecuUve National sports council _???? m l_ l_executive National Kiswahili council 92 i Executive Film censorship board _???? 1 1 Executive Antiquities unit Trading National Museums???? _l_l_trading From the economic sector ministries l Building research unit Trading SADC unit Executive Trade practices bureau NEW FUNCTION Executive Aerodromes division 1,484 Trading Meteorology division Executive Water stores unit Trading Rwegarulila water resources institute Executive Madini institute Executive Minerals laboratory Trading From the administrative sector Statistics training center 24 = Trading TOTAL 12,211 2,446 1,853 4,299 2,420 1,748 4,168 NB. All these functions are considered to be candidates for pnvatization The most significant prospects are from the economic sector Additionally, questions are being asked on the future institutional arrangements for the pnsons services and the police (must they continue, operationally, to make arrangements for the police and prison services, both currentiy part of the ministry of home affairs. 1 Already established

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