Tanzania - Role of government : public expenditure review (Vol. 2 of 2) : Statistical annex

Report No. 12601-TA Tanzania Role of Government Public Expenditure Review (In Two Volumes) Volume II Statistical Annex June 17, 1994 Country Operations Division Eastern Africa Department Africa Region FOR OFFICIAL USE ONLY Document of the World Bank This document has a restricted distribution and may be used by recipients only in the performance of their official duties. Its contents may not otherwise be disclosed without World Bank authorization  FOR OFFICIAL USE ONLY Volume II Contents Table II. 1: Central Government Operations, 1991-94 ...................... . 1 Table M.1: Composition of Total Expenditure, 1992-94 ...................... 2 Table IV. 1: Nominal Recurrent Budget Education Expenditures by Program, 1989/90 to 1993/94 ........................ . 3 Table IV.2: Sources and Uses of Recurrent Education Expenditures, 1990-93 ......... 4 Table IV.3: Primary, Secondary and Teacher Training Expenditures by Input for 1991/92 . 5 Table IV.4: Input Use in Primary, Secondary, and Teacher Training Education, 1991/92 . 5 Table IV.5: Input Use in Technical Colleges, 1991/92 ....................... 6 Table IV.6: Input Use by University of Dar es Salaam, 1992/93 ............ . 7 Table IV.7: Estimated Annual Recurrent Expenditure Per Student and for Teacher Salaries, 1993/94 .............. . 8 Table Iv.8: Summary of Total Education Sector Spending, 1993-94 ........... 9 Table IV.9: Recurrent Budget and Total Recurrent Expenditures Per Unit for Education, 1993/94 .............. . 9 Table IV. 10: Recurrent and Total Budget Expenditures by Program for Education, 1993/94 ........ .. ............. 10 Table IV. 11: Recurrent and Capital Share of Total Program Spending for Education, 1993/94 ............... ................ 11 Table IV.12: Donor Spending in the E4ucation Sector by Program, 1993/94 ... ...... 12 Table TV. 13 Comparison of Budgeted Primary School Expenditures Per Pupil and Estimated Requirements ..13 Table IV.14: Students, Teahers and Student/Teacher Ratios by Education Level 1992/93 .......... .. ............... 13 Table IV. 15: Mainland Health Facilities by Level and Management ....... ........ 14 Table Pv. 16: Summary of Recurrent Health Sector Spending, 1990-93 ........... .. 15 Table PV.17: Per Capita Health Sector Spending, 1990-93 ......... ........... 15 Table IV.18: Nominal Recurrent Budget Health Expenditures by Program 1989/90 to 1993/94 ............... .................. 16 Table Iv. 19: Sources and Uses of Recurrent Health Expenditures, 1990-93 .... ...... 17 Table Pv.20: Recurrent Budget Health Sector Expenditures by Input for 1991/92 ...... 18 Table IV.21: Input Use in Different Health Sector Programs, 1991/92 (1) .... ...... 19 Table IV.22: Summary of Total Health Sector Spending, 1993/94 ....... ......... 20 Table Iv.23: Recurrent and Total Budget Expenditures by Program for Health, 1993/94 ......................................... 20 Table Pv.24: Recurrent and Capital Share of Total Program Spending 1993/94 .......................... ............. 21 Table Iv.25: Donor Spending in the Health Sector by Program, 1993/94 .... ....... 22 Table Iv.26: Per Capita Health Sector Expenditures in Tanzania in Comparison to 1993 World Development Report Recommended Norms 23 Table rv.27: Unit Costs for Public and Private Health Care Facilities ..... ........ 24 Table IV.28: Comparison of Unit Costs and Employee Compensation in Government Versus Private Health Facilities ....... ......... 25 Table IV.29: Total MOCD and MOL Expenditures by Program 1993/94 Budgeted ... 27 This document has a restricte disibuton and may be used by ecipients only in the p rmn of thr official duties. Its content may not othewise be dilosed wNit World Bank autorzaton.  Table IV.30: Summary of Other Social Sector Expenditures by Program 1993/94 Recurrent and Development Budgets ................. 28 Table IV.31: Estimated Recurrent Costs Per Pupil by Education Program Budgeted 1993/94 .................................. 29 Table IV.32: Estimates of Regional Per Capita Incomes ... 30 Table V.1: Composition of Development Budget by Sector for 1993/94 31 Taile V.2: Ratio of Capital Expenditure in Development Budget for 1993/94 by Sectors .31 Table V.3: Development Budget 1993/94 Local Funding by Major Sector .32 Table V.4: Sunmary of Development Budget 1993/94 by Sources of Funding .33 Table V.5: Summary of Development Budget 1993/94, by Ministries .34 Table V.6: Summary of Development Budget 1993/94, by Ministries .35 Table V.7: Analysis of "R' Coefficients in the Development Budget for 1993/94 .36 Table V.8: Proportion of External Funds in Development Expenditure .36 Table V.9: Budgeting of External Funds, 1993/94 .37 Table V.10: Mode of Disbursement of External Funds .38 Table V.1: Submission of Annual Accounts for Audit .38 Table V.12: Annual Audited Appropriation Accounts .38 Appendices Appendix 5.1 Sample Reporting Form for Aid Disbursement ................... 39 Appendix 5.2 Sample Format for Development Budget-l ...................... 40 Appendix 5.3 Sample Format for Development Budget-2 ..................... 40 Appendix 5.4 Sample Format for Development Budget-3 ...................... 41  Table HA.1: Central Govermment Operations, 1991-94 (T Sh billion) Actual Prelm Actual Budgeted [ L FY91 FY92 FY93 FY94 Total Revenue 133.2 173.8 164.1 235.6 Total Revenue 118.3 153.6 146.4 210.2 Taxes on Imports 31.5 38.5 31.6 54.8 Sales and Excise Taxes on Local Goods 45.0 58.2 46.1 69.7 Income Taxes 32.4 40.1 45.5 49.6 Other Taxes 9.4 16.7 23.2 36.0 Non-tax Revenue 15.0 20.2 17.7 25.4 Total Expenditure ' 151.9 194.6 301.3 384.7 Recurrent Expenditure 2 135.4 162.3 240.3 252.0 Wages and Salaries 30.4 37.5 57.9 70.1 Interest Payments 20.1 23.7 39.4 44.5 Domestic 8.6 10.6 23.0 23.3 Foreign 11.5 13.1 16.4 21.2 Other Goods and Services (incl. transfer payments) 84.8 101.1 143.0 137.5 Dev4lopment Expenditure 16.5 32.4 60.9 132.7 Overall Deficit before Grants ' -18.6 -20.9 -137.1 -149.1 Grants 22.9 38.1 58.3 134.0 Overall Deficit after Grants ' 4.3 17.2 -78.8 -15.2 Adjustment to Cash and Other Items (net) Overall Deficit 3 -8.8 -2.1 2.8 0.0 Financing -4.5 15.2 -76.0 -15.2 Foreign (net) 4.5 -15.2 76.0 15.2 Loans 8.9 17.1 29.4 51.8 Program Loans 30.0 46.0 62.3 92.6 Project Loans 28.6 44.3 50.0 66.2 Amortization 1.4 1.6 12.3 26.4 Domestic (net) -21.1 -28.9 -32.8 -40.8 Bank 4.4 -32.3 46.6 -36.6 Nonbank -11.5 -36.5 43.1 -39.5 7.2 4.2 3.5 2.9 Memo Items: Government Savings ' -2.1 11.5 -76.2 -16.5 Nominal GDP 602.9 779.2 978.0 1151.4 IChecks issued basis. 2 Define as recurrent expenditure plus defense development expenditure. 3 Checks cleared basis. Source: Data provided by the Tanzanian Authorities.  2 Volume nI Table MA.: Composition of Total Expenditure, 1992-94 (r Sh bilion) Actual Approved |udgeted Expenditure Estimates Esutmates FY92 FY93 FY94 Recurrent 179.9 251.0 292.8 Consolidated Fund Services 58.3 68.2 83.3 Ministerial Supply 101.5 136.6 157.9 Regional Supply 20.1 46.2 51.6 Development 34.6 64.8 135.9 Total ExpendItu 214.5 315.8 428.7  Volume II 3 Table IV.1: Nominal Recurrent Budget Education Expenditures by Program 1989/90 to 1993/94 (T Sh (NO) 1989/90 1990/91 I191/92 1992/93 1993/94 Actual Acua Actual Approved Budgeted Fstlmate Auisinitralve Sources of 16,575,746 21,879,966 27,596,51S 33,955,273 43,533,028 FIunds I Ministry of Education 5,417,670 7,636,791 8,413,483 8,724,988 10,116,503 Minisuy of Sciences, Technology and Higher Education 3,201,979 3,407,159 5,600,429 7,268,911 8,542,754 Regional Supply 256,195 390,543 464,158 553,065 614,668 Local Suoply 7,699,903 10,445,474 13,118,446 17,408,311 24,259,103 Uses of Funds 16,575,746 21,879,966 27,596,515 33,955,273 43,533,028 Pimary 2 7,634,835 10,381,042 12,981,047 17,179,416 23,891,921 Total Secondary 2,724,546 4.266,901 4,661,755 5,025,801 5,958,050 Secondary Technical 423,303 911,311 852,565 977,596 1,158,431 Secondary Commercial 878,552 1,596,476 1,759,775 1,979,930 2,383,127 Secondary Agriculture and Home Economics 1,422,690 1,759,114 2,049,415 2,068,276 2,416,492 Teacher Education 1,311,351 1,777,335 2,063,870 1,541,655 1,722,663 Adult and Literacy 2 447,981 564,002 765,762 976,884 1,192,706 Higher and Technical Education 3 3,156,650 3,345,319 5,357,617 6,750,372 7,833,727 Other Education, Science and Cultural 4 393,216 376,640 541,825 749,045 861,763 Ministry and Regional Administaion 907,167 1,168,728 1,224,640 1,732,101 2,072,198 1 Note other ministries undertake education and training activities. See Penrose (1992). 2 Assumes that approximnately 3 percent of the local budget is for adult education and the remainder is for primary education. See Penrose (1992) p. 12. 3 Includes technical educaton under the MOSTHE. 4 includes sports programs, national archives, cultural programs, and other small programs. Source: Expenditure data from GOT Budget Estimates and Local Government Budgets other data from Tanzanian authorities.  4 Volutne 1I Table IV.2 Sources and Uses of Recurrent Education Expenditures, 1990-93 qmentage share) Share of Total Expenditures (%) FY0 - FY91 . FY92 FY93 Admnistrative Source of Fuds 100 100 100 100 Ministry of Education 33 35 30 26 Ministry of Science, Technology and Higher Education 19 16 20 21 Regional Supply 2 2 2 2 Local Supply 46 48 48 51 U