The extent to which government budget comply with IMF budget classification

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University of Dar es Salaam
The principle purpose of the present study was to assess the extent to which government of Tanzania has used the IMF budget classification integrated in GFSM2001 for promoting accountability, promote financial performance and enhancing efficient and transparent allocation of resources. This was a cross sectional case study research employed both quantitative and qualitative approaches of assessing compliance to budget classification according to IMF recommendations that requires rich data in its respective context. Study population included 45 employees ministry of finance. Primary data collection was done by using research checklist and secondary data from different budget Classification manuals, previous budget guidelines and annual reports on the phenomena under research. Data was analysed using frequency tables and figures. Findings of the study have revealed that to some extent the government of Tanzania’s budget formulation and execution is based on administrative, economic and some of the expenditures complies with the UN-supported Classification of Functions of Government (COFOG) with lack of some important information; public resource allocation based focused on economic growth as spelled out in MKUKUTA II and sector’s strategic policy objectives consuming more than 70 percent of the total budget. While the comprehensiveness and transparency of the government budget system includes a three-year rolling MTEF projections with weak outer years as the result of lack of some important details. On the other hand, findings have revealed that government operations and financial performance are within the budget classification, despite the observed shortfall in domestic revenue collections.
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Budget, International Monetary Fund, Tanzania
Kivuyo, E.H(2012),The extent to which government budget comply with IMF budget classification , master dissertation, University of Dar es Salaam available at(