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