Assessing budget process and transparency in Tanzania: a case of Local Government Authorities

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University of Dar es Salaam
Budget process and transparency in Local Government Authorities (LGAs) in Tanzania has recently captured the attention of many people in Tanzania, especially after getting the information through Controller and Auditor General (CAG) on how LGAs have been misusing public funds. Through CAG’s report, it was evident that, many LGAs in Tanzania had no adequate transparency in management of public funds and in budget process in particular. Thus, the study through the use of secondary sources reveals various areas which lack transparency, and which governments could work on to enhance budget transparency. The research paper provides an assessment of budget process and transparency in LGAs in Tanzania in relation to the requirements of the Organization for Economic Cooperation and Development (OECD) best practices for budget transparency, UN Economic Commission for Africa budget transparency, and International Monetary Fund (IMF) Code of Good Practices on Fiscal Transparency. Based on these requirements (prerequisites) for budget transparency, the study points out that, between the years 2008 to 2010, many LGAs have been characterized with lack of transparency in managing public finance and in budget process in specific. Thus, the paper puts forward some policy recommendation so that, the problem on stake can be dealt with and solved for the wellbeing of the society which supports the government through payment of taxes. Moreover, the paper gives out that, the CAG should be given power by law of suing to the court those who are caught with evidence of misusing public funds after audit.
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Budget, Local government authorities, Tanzania
Kalimbikulu, F (2012) Assessing budget process and transparency in Tanzania: a case of Local Government Authorities, Master dissertation, University of Dar es Salaam. (Available at