British Influences on Commonwealth Budget Systems : The Case of the United Republic of Tanzania / Ian Lienert.

Format:

Book

Government document

Author/Creator:

Lienert, Ian.

Contributor:

International Monetary Fund. Fiscal Affairs Department.

Series:

IMF Working Papers; Working Paper ; No. 2007/078

IMF Working Papers

Language:

English

Subjects (All):

Budget--Tanzania.

Budget.

Budget--Africa, English-speaking.

Expenditures, Public--Africa, English-speaking.

Expenditures, Public.

Finance, Public--Africa, English-speaking.

Finance, Public.

Physical Description:

1 online resource (39 p.)

Place of Publication:

Washington, D.C. : International Monetary Fund, 2007.

Language Note:

English

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.

Contents:

Contents; I. Introduction; II. Contrasts and Similarities of Constitutional Powers; A. Unwritten Versus Written Constitutions; B. Parliaments Elected and Unelected; C. Constitutional Provisions for the Political Executive; Tables; 1. Structure of Two Parliaments; D. Constitutional Provisions Relating to the Budget; Figures; 1. Separation of Political Powers and Control of Executive by the Legislature; III. British Influences on the Main Laws Supporting Tanzania's Budget System; A. The Main Laws Underlying the Two Budget Systems; 2. Main Provisions of Tanzania's 1977 Constitution

B. Other Laws Underlying the Budget SystemC. The Financial and Accounting Regulations; IV. Weak Budgetary Powers of Parliament in Both Countries; A. Parliament Approves Annual Estimates Only; 2. Index of Legislature's Budget Authority; B. Budget Amendment Powers are Extremely Limited; C. The Opposition Plays a Very Minor Role; D. Votes of Confidence Pose Threats for Government, but are Rarely Used; V. Budgetary Powers of the Executive; A. Budgetary Powers of the Political Executive are Strong in Both Countries; B. H.M. Treasury and Tanzania's Ministry of Finance have Strong Budget Powers

Boxes1. United Kingdom: The Plowden Report and Treasury Powers; C. "Accounting Officers" are Critical Players in the Chain of Accountability; VI. Influences on External Audit Arrangements; 2. United Kingdom: Responsibilities of Accounting Officers; 3. United Kingdom: Evolution of External Audit Arrangements; 4. Tanzania: Constitutional Provisions for the Controller and Auditor General; VII. Ongoing Evolution and Performance of the Two Countries' Systems; 3. Fiscal Balances: Tanzania and 15 Other Countries; VIII. Concluding Remarks; 4. Fiscal Balances: United Kingdom and 15 Other Countries

AppendicesI. Indices on the Separation of Powers and the Control by the Legislature; II. Tanzania: Index of Legislature's Budgetary Powers; Bibliography

Notes:

"April 2007".

Includes bibliographical references.

Description based on print version record.

ISBN:

9786613825476

9781462399222

1462399223

9781452744070

1452744076

9781283513029

1283513021

9781451910957

1451910959