Tanzania - Public Expenditure Review (Vol. 2 of 2) : Statistical appendix

Report No. 16578-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  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: Callisto E. Madavo Director: James W. Adams Technical Manager: Roger Grawe Task Team Leader Sandra Hadler  TANZANIA PUBLIC EXPENDITURE REVIEW STATISTICAL APPENDIX Volume II Table of Contents ANNEXES Page No. Table 1: Key Macroeconomic Indicators, 1990 - 1998 ............................................................1 Table 2: Balance of Payments, 1993 - 2005 ........................ .................................... 4 Table 3 Summary of Govemment Revenue and Expenditure, FY86 - FY99 .................... 6 Table 4a Accounting Budget Framework, 1992/93 - 1998/99, T Sh million ............... ............... 7 Table 4b: Accounting Budget Framework, 1992/93 - 1998/99, As % of GDPmp ...I ... 8, Table 5a: Analytical Budget Framework, 1992/93 - 1998/99, T Sh million ................ ................. 9 Table Sb: Analytical Budget Framework, 1992/93 - 1998/99, As % of GDPmp ......................... 10 Table 6a: Recurrent Budget: 1990/91 - 1995/96 and 1996/97 Budget .......................11................... 1 Table 6b: Recurrent Budget: 1990/91 - 1995/96 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: 1994/95 - 1996/97 Development Budget by Vote, T Sh million ................. ................. 17 Table 8b: 1994/95 - 1996/97 Development Budget by Vote, % Shares ..................... .................... 20 Table 9a: 1994/95 - 1996/97 Development Budget by Sector, T Sh million .............. ................ 21 Table 9b: 1994/95 - 1996/97 Development Budget by Sector, % Shares ................ ................... 22 Table 10a: 1996/97 Sectoral Development Budget by Core Classification, T Sh million ............ 23 Table 1 Ob: 1996/97 Sectoral Development Budget by Core Classification, % Shares ........... ........ 24 Table 11: Value of Project within each Sector and Core Classification, FY97 ........................... 25 Table 12: Sectoral Development Budget: Number of Funded Projects by Core Classification .26 Table 13a: 1994/95 - 1996/97 Recurrent and Development Expenditure by Sector, T Sh million .27 Table 13b: 1994/95-1996/97 Recurrent and Development Budget Expenditures by Sector, % .34 Table 14a: Personal Emolument and Other Charges by Ministerial Votes, T Sh million ............. 41 Table 14b: Personal Emolument and Other Charges by Ministerial Votes, % Shares ..................... 43 Table 15a: Summary of Consolidated Fund Services, T Sh million .............................................. 45 Table 15b: Summary of Consolidated Fund Services, % ............................................................. 45 Table 16: Composition of Extemal Assistance by Type, 1990 - 1995 ..................... ................... 46 Table 17: Composition of Extemal Assistance by Sector, 1990 - 1995 .................. .................... 46 Table 18a: Nominal Education Recurrent Budget Expenditures by Program (1990-1996) and 1997 Budget, T Sh million .47 Table l8b: Deflated Education Recurrent Budget Expenditures by Program (1990-1996) and 1997 Budget, T Sh million .48 Table 18c: Sources and Uses of Recurrent Expenditures and Budget (Percent Shares) ................ 49 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, 1996/97 ................ ................. 52 Table 22a: Recurrent Budget Expenditures by Program, FY90-FY97, T Sh million ........... ........ 53 Table 22b: Sources and Uses of Recurrent Health Expenditures, 1990-1997, (percent shares) ... 54 Table 23: Recurrent Budget Health Sector Expenditures by Input for 1996/97 ............. ............. 55 Table 24: Budgeted Donor Health Spending by Program, 1996/97 ............................................. 56 Table 25: Proposed Executive Agencies Arising from 0 & E Reviews .................... .................. 57   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.  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 1992/93 - 1996/97. 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.  I Table 1: Tanzania - Key Economic Indicators Actual Estimate Projected Indicator 1991 1992 1993 6 1994 1995 1996 1997 1998 National accounts (as % GDP at current market prices) Gross domestic product 100.0 100.0 100.0 100.0 100.0 100.0 100.0 100.0 Agriculture' 49.8 49.9 50.2 50.2 53.0 53.2 53.2' 53.0 Industry' 13.5 14.6 15.2 14.8 12.9 11.5 11.4 11.4 Services' 25.2 25.7 26.2 26.7 24.9 25.3 25.0 25.2 Total Consumption 90.4 96.0 97.5 98.3 95.8 90.8 90.3 90.1 Gross domestic fixed 29.7 28.9 28.4 25.7 23.9 23.2 22.4 21.7 investment Govenmuent investment 3.0 2.8 3.7 4.1 3.8 3.7 3.8 3.8 Private investment 29.6 28.9 27.7 24.6 22.8 22.2 21.3 20.6 (includes increase in stocks) Exports (GNFS)b 12.3 13.6 18.0 23.0 24.0 19.8 19.9 20.4 Imports (GNFS) 35.3 41.3 46.9 50.1 46.3 36.4 35.4 34.9 Gross domestic savings 9.6 4.0 2.5 1.7 4.2 9.2 9.7 9.9 Gross national savings' 19.4 13.3 11.1 8.0 6.9 8.7 8.1 8.6 Memorandum items Gross domestic product 3644 3415 3153 3280 3974 5134 5431 5773 (USS million at current prices) Gross national product per 105.0 130.0 155.0 145.0 130.0 130.0 150.0 150.0 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)  2 Tanzania - Key Economic Indicators (Continued) Actual Estimate Projected Indicator 1991 1992 1993 1994 1995 1996 1997 1998 Balance of Payments (USSm) Exports (GNFS)b 528.1 548.6 610.5 848.0 940.5 1017.3 1083.5 1177.0 Merchandise FOB 393.6 414.1 411.4 485.9 592.9 658.0 696.1 757.3 Imports (GNFS)b 1569.3 1885.0 2017.2 2241.7 1817.6 1870.6 1921,3 2014.0 Merchandise FOB 1174.1 1227.7 1-250.9 1351.9 1283.2 1317.9 1341.9 1399.3 Resource balance -1041.2 -1336.4 -1406.7 -1393.7 -877.1 -853.4 -837.8 -836.9 Net current transfers 407.7 456.4 463.2 465.0 416.6 443.0 501.7 510.0 (including official current transfers) Current account balance 458.3 -478.8 -621.8 -757.9 -398.7 -371.4 -291.7 -282.7 (after official capital grants) Net private foreign direct 10.0 15.0 61.7 63.0 67.3 70.0 75.0 80.0 investment Long-term loans (net) 60.7 45.9 -182.8 -150.7 -50.7 31.8 206.2 192.7 Official 173.4 262.1 95.1 159.5 0.5 46.3 224.8 166.6 Private -112.7 -216.2 -277.9 -310.2 -51.2 -14.5 -18.7 26.1 Other capital (net, including 450.6 520.1 619.9 952.6 428.4 279.1 37.4 71.4 errors and omissions)*** Change in reservesd -63.0 -102.2 123.1 -107.0 -46.3 -9.5 -26.9 -61.4 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 16.7 17.1 12.8 19.1 16.8 15.0 16.0 17.3 Current expenditures 16.9 16.0 18.8 17.0 17.6 15.8 14.8 15.7 (Continued)  3 Tanzania - Key Economic Indicators (Confinued) Actual Estimate Projected Indicator 1991 1992 1993 1994 1995 1996 1997 1998 Current account surplus (+) -0.3 1.1 -6.0 2.1 -0.7 -0.9 1.2 1.6 or deficit (-) Capital expenditure 2.1 3.2 5.1 4.5 3.8 4.0 3.6 3.7 Foreign financing 1.1 2.2 2.3 2.9 5.2 0.3 2.8 4.6 Monetary indicators M2/GDP (at current market 19.9 22.0 25.2 28.1 32.8 25$0 23.3 23.3 prices) Growth of M2(%) 26.9 40.5 43.9 45.9 59.8 0.0 11.3 11.8 Private sector credit growth / 63.7 -4784.7 49.3 158.8 -53.0 27.2 -55.9 -60.5 total credit growth (%) Price indices( 1991 =100) Merchandise export price 100.0 104.4 103 1 107.4 136.1 105.3 106.4 108.2 index Merchandise import price 100.0 105.6 100.8 88.7 117.8 104.3 102.2 102.9 index Merchandise terms of trade 100.0 98.8 102.3 121 1 115.5 101.0 104.1 105.2 index Real exchange rate 100.0 96.6 93.1 76.2 62.3 48.5 48.5 48.5 (US$/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.  Tanzania - Balance of Payments (USS millions at current princs) 80ae-ca.Ie (iaun sA dy)l> pryajamu, A4caaid Estijamte Prioection 991 x 13993 IW4 I995 196 1997 1991 19999 2W30 zos5 Total expona of GNFS 528.1 5486 6105 8480 9405 1017.3 1083.5 11770 1295 8 1426.4 2070.5 Mescbandise(FOB) 3936 414.1 4114 485.9 5929 6580 6961 757.3 839.4 929.2 1323.1 Nonfatorservices 1345 1345 199 1 362 1 347.6 3592 387.4 413.7 456.4 4972 747.4 TctallmporisofGNFS 15693 I8850 20172 2241.7 3187.6 1870.6 1921.3 2014.0 2125.7 22449 3003.5 Matandise (FOB) 1174 ' 1227.7 1250.9 1353.9 1283.2 1317.9 1341.9 1399.3 1470.2 I545.4 20414 Noofactorservices 3952 6573 766.3 U9.8 5344 552.7 5794 6146 655.5 699.5 962.1 Resoue balae -1041 2 -1336.4 -1406 7 -1393.7 -877.1 -853.4 437 8 -836 9 -829.9 413.5 -933.0 Nfadtor icome -373.4 -407.5 .436.9 .462 7 -463 2 *471.5 *465.6 *465.7 *467.0 *471 1 -500.1 Fact ortceipts 54 7.3 13.8 16.7 170 20.0 14.7 147 14.7 14.7 14.7 Fact"rpaymea 378.8 414S 450.7 479.4 480.2 491.5 480.3 4804 483.7 485.8 514.t Interest (cbed) 1908 194.4 177.9 164.0 155.3 1160 103.1 101.3 100.6 024A 1190 Total kaetpaid" 1908 194.4 177.9 164.0 1553 64.2 83.5 45.8 66.1 102.4 119.0 Net a4 tmosebs edo ed interest 0.0 0.0 0.0 0.0 0.0 51 3 21.6 555 34.5 0.0 O0 Otlerfactorpaymuts 388 220.4 272.8 3154 324.9 375.5 377.2 3791 383.1 383.3 395.8 Nedpnvoasceraneas 407.7 4S6.4 463.2 4650 416.6 443.0 503.7 5100 518.0 S20.0 573.2 Cwrtrceipts.ofwhich 427.7 476.4 483.2 485.0 4366 4630 521.7 530.0 S3S.0 S400 593.2 W _ _ncziumm 0.0 0.0 0.0 0.0 0.0 0.0 0.0 00 0.0 0.0 0.O (Wtki pY t 20.0 200 20.0 200 200 20.0 20.0 20.0 20.0 20.0 20.0 Net oflidal ajsretatrsfers 0 0 0 0 0.0 0 0 0.0 0 0 0.0 0 0 0.0 0.0 0.0 Currett act balace -1006.9 -1287 S -130SA -1391.4 -923 7 -8SI.8 .-01.7 -792.7 -778.9 -769.6 -859.9 Officialcopil ats 5486 808.7 7536 633.5 525.0 5104 510.0 5100 510.0 5S00 527.9 Pcivateaiveal.t(atd) 30.0 I50 617 63.0 673 70.0 750 80.0 90.0 100.0 300.0 Direct fotmgn vestment 0 0 15.0 617 63.0 67.3 700 75.0 B00 90.0 300.0 100.0 Poiefollolvnwsens 0.0 00 0.0 0t0 00 00 0.0 0.0 0.0 0.0 0.0 NetLWbonowlng 60.7 45.9 -182.3 -150.7 -507 31.8 206.2 192.7 203.7 180.0 8674 Di,ihesb.n 2790 385.3 227.3 2626 2110 371.5 499.7 4180 395.9 376.2 503.9 Repaymaats(adseduled) 150.7 142.5 356.4 3613 322.3 335.0 255.0 1980 1900 204.0 182.7 Totalpdipalrcpais? 62.1 -1422 2131 686 532 982 241.2 1425 131.2 204.0 382.7 Ndet adiuac toscheduledcepayineats U.6 24.7 l13.3 192.7 2691 2368 13S 55.S S.8 0.0 0.0 Net adhrLTinflows -676 -196.9 -53.7 -52.0 606 .47 -385 -273 -2.2 7.8 546.2 --- {e ~~~~(on t n u e a. Goods and aonfactor sevices b. Hiicd data ftem Debt Repoting System (DRS); other data projected by country operations divisio s$aff. c. 'Lr deotes oo8ena.'  I'anzantia - Balance of Payments (continiued) (USS millions at current prices) Bease-case (msMal likely) prajechon Actual kEsinaute Projection 1991 1992 19Y9 1994 1995 199 I 1997 1999 2uti 2005 Adjustments to sheduled debt service 88.6 284 7 138 3 292.7 269 1 288 6 35.4 I11.0 93 3 0.0 00 Debtservicenotpaid 886 284.7 1383 292.7 2691 2886 354 111.0 93.3 0.0 00 Reduction in arras/prepayments 0.0 0.0 0.0 00 00 00 0.0 00 00 0.0 0.0 Other apilal nows 362 0 235.4 481 6 659 9 159 3 -9 5 2 0 -39 6 -23 6 -30.0 -561.9 Net shorttem capital 0 0 0,0 00 0 0 0 0 0.0 00 0.0 00 0 0 00 Netcapitalflow an.e.i. 00 0.0 00 00 00 -18 3 85.7 47 8 786 64 8 26.8 Errors andonissions 3620 2354 4816 6599 1593 a8 -83.7 -874 -1022 -948 -588.7 aibng in net internationd reserves -63 0 -102.2 123.1 -107.0 -46 3 -9 5 -26.9 -61 4 -94 5 -60 4 .73.5 ( inJeates incrense in ssets) Memormnm items Total grosreserves. of which 209.4 384.9 294.6 306.3 255 1 242.3 318.2 4110 543.2 637.2 952.9 Toal resetves mumsgold 384.9 294.6 306.3 255.1 240.1 242.3 318.2 411.0 543.2 637.2 952.9 (ol(at yerd ld pgiee) .. .. .. .. 00 0.0 0.0 0.0 0 0 0.0 0.0 Total gosaresurves (in monms impeetsG&SO 3.3 20 1.4 t.4 1.3 1.2 1.6 2.0 2.5 2.8 3.3 Excbmp rates Anmul avpage (LCWUUSSf 219 2 297.7 405 3 509 6 574 8 584.0 660.3 694 5 727.7 761.2 972.8 At end yew (l.CUIVSS) 233.9 3350 4799 523.5 707.2 622.2 677.4 711.1 744.4 780.3 997.2 Indexmgavasgeseexchape te(1991-100) 1000 966 93.1 76.2 623 48 5 48.5 485 485 48.5 48.5 Cunvet AecountfBalsoecas%GDP -27.6 -37.7 -43 8 -42.4 -23.2 -17 2 -14 8 -13 7 -12.6 -11.7 -9.6 8. .4 d amte ww elseere 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.  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 42.5 94.7 133.2 173.8 164.1 242.5 331.2 448.4 563.8 570.1 672.0 781.4 Tax Revenue 38.6 81.5 118.3 153.6 146.4 220.4 299.9 383.7 508 7 511.8 602.1 699.0 Non-tax Revenue 3.9 13.2 15.0 20.2 17.7 22.1 31.3 64.6 55.1 58.3 69.9 82.4 Total Expenditure 70.7 126.2 151.9 214.5 343.6 398.7 436.3 483.7 758.9 699.7 866.4 930.0 Recurrent Budget o/w: 54.9 103.9 135.4 179.9 278.9 324.0 386.6 434.1 631.9 572.0 736.4 830.5 Debt Service 20.5 38.7 50.5 62.2 78.0 79.3 88.2 165.8 193.3 149.5 260.5 293.8 Wages 12.3 26.8 30.4 37.5 57.9 73.8 109.7 154.1 185.4 196.5 214.1 241.5 Other Charges 22.1 38.4 54.5 80 2 133.7 149.9 145.5 78.7 149.1 226.0 156.0 179.2 Discretionary Budget 34.3 65.2 84.9 117.7 197.6 236.8 277.2 262.0 406.5 422.5 442.4 498.9 Development Budget o/w: 15.8 22.4 16.5 34.6 64.7 74.7 49.7 49.7 127.0 127.7 130.0 99.5 Local 7.5 8.2 6.5 24.1 23.4 18.7 20.0 4.2 27.4 30.1 34.0 GDP(mp) 326.0 758.1 935.1 1,130.6 1,267.4 1,635.5 2,284.3 2,998.3 3,620.4 3,620.4 4,125.5 4,691.6 As % of GDP Total Domestic Revenue 13.1 12.5 14.2 15.4 12.9 14.8 14.5 15.0 15.6 15.7 16.3 17.0 TaxRevenue 11.8 10.8 12.6 13.6 11.6 13.5 13.1 12.8 14.1 14.1 14.6 15.2 Non-tax Revenue 1.2 1.7 1.6 1.8 1.4 1.4 1.4 2.2 1.5 1.6 1.7 1.8 Total Expenditure 21.7 16.7 16.2 19.0 27.1 24.4 19.1 16.1 21.0 19.3 21.0 20.3 Recurrent Budget o/w: 16.8 13.7 14.5 15.9 22.0 19.8 16.9 14.5 17.5 15.8 17.8 18.1 Debt Service 6.3 5.1 5.4 5.5 6.2 4.8 3.9 5.5 5.3 4.1 6.3 6.4 Wages 3.8 3.5 3.3 3.3 4.6 4.5 4.8 5.1 5.1 5.4 5.2 5.3 Other Charges 6.8 5.1 5.8 7.1 10.5 9.2 6.4 2.6 4.1 6.2 3.8 3.9 Development Budget o/w: 4.9 3.0 1.8 3.1 5.1 4.6 2.2 1.7 3.5 3.5 3.2 2.2 Local 2.3 1.1 0.7 2.1 1.8 1.1 0.9 0.1 0.8 0.0 0.7 0.7 Source: Planning Commission, Ministry of Finance, 1989 Public Expenditure Review- World Bank  Table 4a: Accounting Budget Framework, 1992/93-1998/99, Tsh. million 1992/93 1993/94 1994/95 1995/96 1995196 1996/97 1996/97 1997/98 1998/99 Actual Actual Actual Approved Budget Budget ESAF Govt. Govt. Budget Likely Outtum Program Projections Projections I. TOTAL RESOURCES 343,609 398,666 436,265 627,688 551,852 758,897 728,000 866,423 929,976 Domestic Revenue 164,110 242,444 331,240 455,981 448,374 563,756 570,100 671,980 781,425 o/w Tax revenue 146,400 220,358 299,900 410,248 383,744 508,656 511,800 602,080 699,025 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 79,315 108,275 34,750 67,886 50,926 139,386 113,500 136,319 106,579 Project loan and grants 41,270 56,011 85,161 116,858 65,259 48,152 60,900 58,124 65,551 Non-Bank Borrowing 5,808 29,656 5,800 13,785 51,985 24,257 200 41,816 47,159 Bank Borrowing 43,089 14,000 55,000 (26,822) (10,040) (16,654) (16,700) (41,816) (70,739) Adjustment to Cash2 10,017 (51,720) (75,686) (54,653) II. TOTAL EXPENDITURE 343,609 398,666 436,265 627,688 483,742 758,897 699,700 866,423 929,976 RECURRENT EXPENDITURE (Incl. CFS) 278,899 323,977 386,573 488,830 434,052 631,906 572,000 736,376 830,470 CFS 81,328 87,212 109,376 172,081 172,081 225,440 149,500 293,965 331,528 Debt Service 77,964 79,280 88,178 165,825 165,825 193,330 149,500 260,512 293,801 Interest 42,803 38,415 47,520 106,154 106,154 107,526 107,200 155,973 175,903 Amortization 35,161 40,865 40,657 59,671 59,671 85,804 42,300 104,540 117,898 Others 3,364 7,932 21,198 6,256 6,256 32,110 33,453 37,727 Recurrent Exp. (excluding CFS) 197,571 236,765 277,197 316,749 261,971 406,467 422,500 442,411 498,942 o/w Salaries &Wages 57,946 73,779 109,680 128,748 154,093 185,365 196,500 214,097 241,454 Other Charges3 133,666 149,899 145,506 151,344 78,729 149,149 226,000 155,973 179,204 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 49,692 138,858 49,690 126,990 127,700 130,047 99,506 Foreign 41,270 56,011 29,692 116,858 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 Lending4 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  Table 4b: Accounting Budget Framework, 1992193-1998/99, As % of GDPmp 1992/93 1993/94 1994/95 1995/96 1995/96 1996/97 1996/97 1997/98 1998/99 Actual Actual Actual Approved Budget Budget ESAF Govt. Govt. Budget Likely Outturn Program Projections Projections I. TOTAL RESOURCES 40.1 24.4 33.6 39.3 33.4 37.9 35.9 38.6 38.6 Domestic Revenue 12.9 148 14.5 16.5 15.0 15.6 15.7 16.3 17.0 o/wTax revenue 116 13.5 13.1 14.9 128 14.0 14 1 14.6 15.2 Road Fund 1.0 0.9 0.9 Non tax revenue 1.4 1.4 1.4 1.7 2.2 1.5 1.6 1.7 1.8 Fees collected & retained by Ministne 0.4 0.4 0.4 Import SupportlOGL 6 3 6.6 1.5 2.5 1 7 3.8 3.1 3.3 2.3 Project loan and grants 3.3 3.4 3 7 4.2 2.2 1.3 1.7 1.4 1.4 Non-Bank Borrowing 0.5 1.8 0.3 0.5 1.7 0.7 0 0 1 0 1.0 Bank Borrowing 3.4 0.9 2.4 (1.0) (03) (0.5) (0.5) (1 0) (1.5) Adjustment to Cash2 0.8 (3.2) (3.3) (1.8) II. TOTAL EXPENDITURE 27.1 24.4 19.1 22.8 16.1 21.0 19.3 21.0 20.3 RECURRENT EXPENDITURE (Incl. CFS) 22.0 19.8 16.9 17.7 14.5 17.5 18.8 17.8 18.1 CFS 6.4 5.3 4.8 6.2 5.7 6.2 4.1 7.1 7.2 Debt Service 6.2 4.8 3.9 6.0 5.5 5.3 4 1 6.3 64 Interest 3.4 2 3 2.1 3 8 3.5 3.0 3.0 3.8 3.8 Amortization 2.8 2.5 1.8 2.2 2.0 2.4 1.2 2.5 2.6 Others 0.3 0.5 0.9 0.2 0.2 0.9 0.8 0.8 Recurrent Exp. (excluding CFS) 15.1 145 12.1 11.5 8.7 11 2 11.7 10.7 10.9 o/w Salaries &Wages 4.6 45 4.8 4.7 5.1 5.1 5.4 5.2 5.3 Other Charges3 10.5 9.2 6.4 5.5 2.6 4.1 6.2 3 8 3.9 Special Expenditure 0 5 0.8 0.3 0.7 0.4 1 0 0.8 0.8 Road Fund 07 0.6 0.5 1.0 0.9 0.9 DEVELOPMENT EXPENDITURE 5.1 4.6 2.2 5.0 1.7 3.5 3.5 3.2 2.2 Foreign 3.3 3.4 1.3 4.2 0.8 2 8 2 4 1.4 Local 1.8 1.1 0.9 0.8 0.1 0.8 0.7 0.7 Net Lending4 0.7 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  9 Table Sa: Analtcal Budget Framework, 1992193-1998/99, Tsh. million 1992193 1993/94 1994/95 1995/96 1995196 1996197 1996/97 1997/98 1998/99 Actual Actual Actual Approved Budget Budget ESAF Govt. Govt. Budget Likely Outtum Program Projections Projecions Domestic Revenue 164,110 242,444 331,240 455,981 448,374 563,756 570,100 671,980 781,425 o0w Tax revenue 146,400 220,358 299,900 410,248 383,744 508,656 511,800 602,080 699,025 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 Ministnes1 14,540 16,726 18,864 Total Expenditure 308,448 357,801 395,607 568,017 424,071 673,093 657,400 761,884 812,078 Recurrent Expenditure 243,738 283,112 345,915 429,159 374,381 546,103 529,700 631,836 712,573 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 96,595 108,937 Wages/Salaries 57,946 73,779 109,680 128,748 154,093 185,365 196,500 214,097 241,454 Goods/Services/Transfer 142,989 170,918 188,715 194,257 114,134 253,211 226,000 261,767 295,216 Development Expenditure (ind Net lending) 64,710 74,689 49,692 138,858 49,690 126,990 127,700 130,047 99,506 Projects 64,710 74,689 49,692 138,858 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 29,692 116,858 24,720 48,152 58,124 65,551 Net lending2 20,800 TRA projects 2,896 3,345 3,773 Program3 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 76,909 105,592 107,290 83,368 109,337 113,600 110,812 101,392 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 Adjustment to 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 Financing4 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 -6.3 -2.5 -0 6 1.0 2.5 0.5 1.1 1.0 1.5 1 Indudes Ministnes of Finance, Home Affairs, Agriculture, Lands and Urban Development, Industries and Trade 2The difference between Govemment advances to Parastatals and payments to Govemment (other than dividends) made by the Parastatals 3Foreign/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/961165 of October 25, 1996 Source: Ministry of Finance and Planning Commission  10 Table 5b: Analytical Budget Framework, 1992193-1998199, As % of GDPp 1992193 1993/94 1994/95 1995196 1995196 1996/97 1996197 1997/98 1998/99 Actual Actual Actual Budget Budget Budget ESAF Govt. Govt. Likely Outtum Program Projections Projections Domestic Revenue 12.9 14.8 14.5 16.5 15.0 15.6 15.7 16.3 17.0 oANTaxrevenue 11.6 135 131 149 128 140 141 146 152 Road Fund 1 0 09 09 Non tax revenue 1.5 1 6 1.7 1 8 Fees collected & retained by Ministries 11 6 135 13 1 14 9 128 0.4 04 0.4 Total Expenditure 24.3 21.9 17.9 21.3 14.9 18.6 18.2 18.5 17.7 Recurrent Expenditure 19 2 17 3 15 7 16 2 13 2 15 1 14 6 15 3 15.5 Interest on Extemal Debt 1 3 1 2 1 0 1.5 1 3 1 1 1 0 1 4 1.5 Interest on Domestic Debt 2 1 1 1 1 1 2 4 2 2 1 8 20 2.3 2.4 Wages/Salaries 4 6 4 5 4 8 4 7 5 1 5 1 54 5.2 5.3 Goods/Services/Transfer 11 3 10 5 8 8 7 7 4 5 7 0 6 2 6.3 6.4 Development Expenditure (incl Net lending) 5 1 4 6 2 2 5 0 1 7 3 5 3 5 3 2 2.2 Projects 51 46 22 50 1.0 21 21 22 Local 18 1.1 09 08 0.1 08 07 0.7 Foreign 3 3 3 4 1 3 4 2 0 8 1 3 1 4 1.4 Net lending2 0 7 TRA projects 0 1 0.1 0.1 Program3 14 10 Overall Defcit (checks issued) - before grants -11 4 -7 1 -3 4 -4 7 0 1 -3 0 -2 4 -2 2 -0 7 Grants 4 6 4.7 4 6 3 9 28 30 3.1 2.7 2.2 ImportSupport/OGL 2 3 2 7 1 5 04 1 3 2 1 1 8 1 8 1 3 Project 23 20 31 35 15 09 14 09 0.9 Overall Deficit (checks issued) - after grants -6 8 -2 4 1 2 -0 9 2 9 0 7 a 5 1.5 Adjustment to cash 0 8 -3 2 -2 8 0 7 -3 4 Overall Deficit (checks cleared) -6 0 -5 5 -1 5 -0 2 -0 5 0.7 0.5 1 5 Financing4 6.0 5.5 1.5 0.2 0.5 -0.7 -0 5 -1.5 Foreign 2 3 3 3 -1 0 1 1 -0 4 0 5 0.5 0 5 Import Support (Program) Loans 3 9 3 9 2 1 0 4 1 7 1 2 1 5 1 0 Project Loan 1 0 1 4 0 6 0 7 0 7 0 4 0 5 0.5 0.5 Amortization -2 6 -2 1 -1 7 -1 7 -1 5 -1 7 -1 2 -1 5 -1.5 Local (net) 3 7 2 2 2 5 -1.0 0 9 -0 5 -0 5 -1 0 -1.5 Non-bank 0.3 14 0 1 13 -05 Borrowing 05 18 03 05 17 07 1.0 1.0 Amortization -0 2 -0 4 -0 1 -0.5 -0 5 -0 7 -0 5 -1 0 -1.0 Bank (net) 3 4 0 9 2 4 -1 0 -0 3 -0 5 0 0 -1 0 -1.5 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 -6 3 -2 5 -0 6 1.0 2 5 0.5 1.1 1.0 1.5 1nlndudes 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 6ESAF Report No EBS/961165 of October 25, 1996 Source: Ministry of Finance and Planning Commission  Table 6a: Recurrent Budget: 1990191-199U196, and 1996197 Budget Estimates, Tsh.million Vote Ministry/lnstltution/Region 1992193 1993/94 1994/95 1995/96 1996197 Actual Actual Actual Revised Likely Submission Salaries Other Budget Submissions Budget Outturn Estimates Expend. Est Estimates as % of Budget Est 20 State House 281 275 449 356 353 489 261 178 440 111 22 National Debt 81,047 86,937 116,196 171,725 135,765 318,000 235 224,765 225,000 141 28 Police 10,938 10,613 15,481 17,849 18,468 65,991 19,242 6,133 25,374 260 29 Pnsons 3,990 6,724 10,177 11,218 10,657 25,140 5,208 11,165 16,373 154 30 Presidents Office and Cabinet Secretariat 2,874 2,923 4,710 5,578 6,039 8,131 252 7,085 7,337 111 31 Vice Presidents Office 90 69 106 103 86 4,222 138 1,143 1,280 330 32 President's Office-Civil Service 1,094 1,333 1,728 1,599 1,369 2,191 308 1,882 2,190 100 33 Ethics Secretanat - - - - - 266 87 152 239 111 34 Foreign Affairs & lntern'i Coop 9,165 11,598 10,864 10,657 7,692 23,063 6,030 6,850 12,881 179 35 Permanent Comm of Inquiry 99 95 91 123 137 170 55 90 146 116 36 Civil Service Commission 54 63 63 79 63 113 32 63 96 118 37 Pnme Ministeres Office 3,899 4,918 6,060 4,356 2,566 5,178 593 4,585 5,178 100 38 Defense 19,127 16,723 39,704 44,309 48,239 110,095 20,650 33,050 53,700 205 39 National Service 3,870 4,599 24,039 5,287 5,611 26,071 4,800 700 5,500 474 40 Judiciary 1,999 2,504 2,900 3,394 2,755 5,044 2,058 1,782 3,840 131 41 Justice and Constitutional Affairs 391 423 698 854 438 989 300 689 989 100 42 Office of the Speaker 793 1,239 1,911 2,312 2,132 5,806 1,476 1,899 3,376 172 43 Agriculture and Cooperatives 5,620 21,501 7,587 11,797 11,230 22,622 5,697 8,831 14,527 156 44 Industries and Trade 849 1,226 1,455 1,762 1,687 1,963 184 1,653 1,837 107 45 Exchequer and Audit Department 197 274 304 405 389 633 200 334 534 119 46 Education and Culture 9,134 11,188 13,695 10,783 10,846 41,673 6,501 6,501 13,002 321 47 Works 5,993 7,006 6,357 20,552 4,367 3,850 1,710 2,140 3,850 100 48 Lands, Housing and Urban Development 1,052 648 1,027 1,354 1,284 732 410 323 732 100 49 Water 2,760 1,749 2,295 1,381 1,267 6,708 771 1,777 2,548 263 50 Finance 49,051 24,040 22,904 11,679 10,908 9,321 1,067 76,105 77,172 12 51 HomeAffairs 615 5,817 1,438 1,788 1,222 6,374 1,099 3,236 4,335 147 52 Health 9,904 13,124 21,641 14,403 12,377 23,068 3,458 14,282 17,740 130 53 Community Development, Women and Children 711 286 Z409 758 657 1,935 508 1,022 1,530 127 54 Radio Tanzania 660 899 251 295 194 4,347 478 - 478 910 55 Investment Promotion Center 108 178 267 238 138 279 32 238 270 103 57 Defense and National Service 652 656 1,022 1,101 1,056 2,264 229 1,471 1,700 133 58 Energy and Minerals' - - 194 93 1,669 371 801 1,172 142 59 Law Reform Commission 22 23 57 73 44 126 38 40 78 161 60 lndustrial Court of Tanzania 47 93 53 96 33 105 24 72 96 110 a1 Electoral Commission - 605 8,827 10,044 21,168 45 33 12 45 100 62 Communications and Transport - 453 627 33 3,017 754 2,264 3,017 100 63 Local Govt. Service Commission 140 138 217 235 126 475 36 438 474 100 1 New Vote cneated mid-1 995/96  Table 6a: Contd Vote Ministry/lnstitution/Region 1992/93 1993/94 1994195 1995/96 1996/97 Actual Actual Actual Revised Likely Submission Salaries Other Budget Submissions Budget Outturn Estimates' Expend. Est. Estimates as % of Budget Est. 64 Information & Broadcasting 478 559 565 572 352 - - - - 65 Labor and Youth Development 1,335 1,892 1,348 1,298 1,260 1,302 759 644 1,403 93 66 President's Office - Planning Commission 582 661 576 668 468 913 331 470 801 114 67 Teacher's Services Commission 127 139 119 82 64 88 43 45 88 100 68 Science, Technology & Higher Education 8,877 10,471 14,477 9,639 12,340 25,285 599 18,297 18,896 134 69 Tourism &tNatural Resources 1,076 1,431 1,353 1,466 1,709 1,858 1,308 318 1,626 114 TOTAL MINISTRY/INSTITUTION 239,702 255,640 345,876 383,089 337,683 761,615 88,364 443,529 531,893 143 70 Arusha 3,093 3,672 6,768 980 985 1,090 827 489 1,316 83 71 Pwani 2,562 2,888 4,002 718 555 1,107 418 501 919 120 72 Dodoma 2,158 2,991 5,845 710 722 1,025 532 380 912 112 73 Iringa 710 3,157 6,320 851 856 992 700 321 1,021 97 74 Kigoma 1,859 2,289 4,517 692 574 1,182 453 389 842 140 75 Kilimanjaro 3,315 4,123 4,660 966 932 1,172 733 423 1,155 101 76 Lindi 1,631 2,064 3,491 609 556 991 475 294 769 129 77 Mara 2,690 3,134 6,228 938 779 1,398 615 498 1,113 126 78 Mbeya 2,746 3,358 6,423 677 698 953 516 345 861 111 79 Morogoro 2,697 3,230 5,609 885 913 990 641 381 1,023 97 80 Mtwara 629 772 1,886 596 562 774 445 352 797 97 81 Mwanza 3,378 3,800 7,664 899 1,005 985 716 462 1,178 84 82 Ruvuma 1,986 2,410 4,268 641 631 1,198 524 227 752 159 83 Shinyanga 2,652 3,459 5,911 879 845 2,611 657 411 1,068 244 84 Singida 1,807 2,215 3,546 582 545 858 425 255 680 126 85 Tabora 2,301 2,715 4,884 742 745 1,141 566 366 932 122 86 Tanga 2,807 3,336 5,558 948 864 1,062 706 436 1,142 93 87 Kagera 2,386 3,122 5,358 551 541 728 417 234 651 112 88 Dares Salaam 111 2,929 194 178 128 338 101 106 207 163 89 Rukwa 1,561 1,685 974 564 574 800 473 218 691 116 TOTAL REGIONS2 43,080 57,350 94,107 14,607 14,011 21,397 10,940 7,090 18,030 119 Local Government o/w 27,675 39,956 73,792 72,007 69,208 120,967 68,458 13,525 81,983 148 Urban 14,058 14,290 - 27,123 13,872 2,409 16,282 167 Distncts 59,734 57,718 - 93,845 54,586 11,116 65,702 143 Special Expenditure3 - 19,127 13,149 - GRAND TOTAL" 282,782 312,990 439,983 488,830 434,052 903,979 167,762 464,144 631,906 143 1 The 1996/97 Budget for Salaries is Tsh 185 billion which includes personal emolument subventions to parastatal organizations 2 Total for 1992/93 - 1994/95 includes district allocation 3 Includes contigencies, payments for activities not yet voted for, negotiated compensations, exchange equalization (hedging against exchange rate fluctuation dunng externalization of foreign debts) and other contractual obligations 4 Total Government Expenditure for 1992/93 - 1994/95 as extracted from budget books, is not consistent with Budget Frameworks (both Accounting and Analytical) Source Ministry of Finance  Table 6b: Recurrent Budget: 199011991-1995196 and 1996/97 Budget Estimates, % Vote Ministry/lnstitution/Region 1992/93 1993194 1994195 1996/96 1996/97 Actual Actual Actual Revised Likely Submission Salaries Other Budget Budget Outturn Estimates Expend. Est Estimates 20 StateHouse 010 009 010 007 008 005 0.16 004 0.07 22 National Debt 28 66 27 78 26 41 35 13 31 28 35 18 0 14 48 43 35.61 28 Police 387 3 39 3 52 3 65 425 7 30 11 47 1 32 4 02 29 Pnsons 1 41 2 15 2 31 2 29 246 2 78 3 10 241 2.59 30 President's Office 1.02 093 1 07 1 14 1 39 0 90 0 15 1 53 1 16 31 Vice President's Office 0 03 0 02 0 02 0 02 0 02 0 47 0 08 0 25 0 20 32 President's Office - Civil Service 0.39 0 43 0 39 0 33 0 32 0 24 0 18 0 41 0.35 33 Ethics Secretanat - - - - 0 03 0 05 0 03 0.04 34 Foreign Affairs & Intem'l Coop 3 24 3 71 2 47 2 18 1 77 2 55 3 59 1.48 2.04 35 Permanent Comm of Inquiry 004 0 03 0 02 0 03 0.03 0 02 0 03 0 02 0.02 36 Civil Service Commission 0 02 0.02 0 01 0 02 0 01 0 01 0 02 0 01 0.02 37 Pnme Ministers Office 1 38 1 57 1 38 0 89 0 59 0 57 0 35 0 99 0.82 38 Defense 676 534 9 02 906 1111 12 18 12 31 7 12 8.50 39 National Service 1 37 1 47 5 46 1 08 1 29 2 88 2 86 0 15 0 87 40 Judiciary 071 0 80 0 66 0 69 063 0 56 1 23 0 38 0 61 41 Justice and Constitutional Affairs 014 014 016 017 010 011 0 18 015 0 16 42 Office of the Speaker 0 28 0 40 0 43 0 47 0 49 0 64 0 88 0 41 0.53 43 Agriculture and Cooperatives 1 99 687 1 72 241 259 250 3 40 1 90 2.30 44 lndustnes and Trade 0 30 0 39 0 33 0 36 0.39 0 22 0 11 0 36 0.29 45 Exchequer and Audit Department 0 07 0 09 0 07 0 08 0 09 0 07 0 12 0 07 0.08 46 Education and Culture 3 23 3 57 3 11 2 21 2 50 4 61 3 88 1 40 2.06 47 Works 2 12 2 24 1 44 420 1 01 043 1.02 046 0.61 48 Lands, Housing and Urban Development 0 37 0 21 0 23 0 28 0 30 0 08 0 24 0 07 0 12 49 Water 0 98 0 56 0.52 0 28 0 29 0 74 0 46 0 38 0 40 50 Finance 17 35 7 68 5 21 2 39 2 51 1 03 0 64 16 40 12.21 51 Home Affairs 0 22 1 86 0 33 0 37 0 28 0 71 0 65 0 70 0.69 52 Health 3 50 4 19 4 92 2 9S 2 85 2 55 2 06 3 08 2.81 53 Community Development, Women and Children 0 25 0 09 0 55 0 16 0 15 0 21 0 30 0.22 0.24 54 Radio Tanzania 0 23 0 29 0 06 0.06 0 04 0.48 0 28 0 00 0.08 55 Investment Promotion Center 0 04 0 06 0.06 0 05 0 03 0.03 0 02 0 05 0.04 57 Defense and National Service 0.23 0 21 0 23 0 23 0 24 0 25 0 14 0 32 0.27 58 Energy and Minerals' 0 00 0