THE UNITED REPUBLIC OF TANZANIA MINISTRY OF FINANCE BUDGET FOR FISCAL YEAR 2003/04 QUARTERLY BUDGET EXECUTION REPORT FISCAL QUARTER 2 October – December 2003 MARCH 2004 EXECUTIVE SUMMARY Overall budget performance for the second quarter of the fiscal year 2003/04 was aided by positive performance, compared to estimates, of total resources that are programmed in the budget including domestic revenue and programme grants, particularly Poverty Reduction Budget Support. Expenditure execution has improved significantly compared to the same period in the previous fiscal year, suggesting an improvement in procurement planning in Ministries, Departments and Agencies (MDAs). Expenditure has continued to be made on emergency new needs which have arisen during the first half of the year over and above the approved budget, some of which are due to the drought in the country. Other important needs have also arisen and a supplementary budget was prepared for submission to Parliament in the third quarter. The supplementary budget has taken care of all expenditure needs and the various sources of financing. Annex A presents a summary of budget performance during the first half of the fiscal year. REVENUE The positive trend in revenue collections in the first quarter continued into the second quarter at 2 percent over performance compared to estimates, and 20 percent higher than collections in the same period of the previous fiscal year. The highest collections in the second quarter were from income tax, particularly corporate taxes. EXPENDITURE Priority sectors continued to receive full quarterly allocations. Actual performance improved from 92 percent of estimates in the first quarter to 99 percent of estimates in the second quarter. Higher domestic interest payments have been made due to a rise in the market interest rate that was not envisaged in the budget. Foreign interest payments however, continued to be lower than estimates due to a lower realized exchange rate and delays in demand notes from creditors. Other charges expenditure in all other Ministries, Departments and Agencies has also improved. Additional topping up of local government revenues and additional expenditure to support TANESCO’s high costs of electricity generation during the drought continued to be made. FINANCING External assistance in the second quarter was primarily through the Poverty Reduction Budget Support facility, for which the majority of projected inflows were received by the end of the first half of the year. Given the recent strength of the currencies of many of the donors, the Tanzanian Shilling equivalent of receipts has been higher. Foreign financed loans received in the second quarter were from the African Development Bank’s Structural Adjustment Loan, which was expected in fiscal year 2002/03. A second tranche from the ADB, which is budgeted in this fiscal year, is expected in the third quarter. Programme support by end June 2004, is therefore expected to be higher than the budget estimates, despite the lower than estimated Tanzanian shilling –US dollar exchange rate envisaged in the budget that was experienced in the first half of the fiscal 3_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 year. Cumulative net domestic financing reached a saving of TSh 252.3 billion by end December 2003, which was in line with the PRGF target when adjusted for the semi-annual shortfall in programme assistance (including baskets) caused by the lower than estimated Tanzanian shilling in the first half. REVENUE 1. The second quarter covering the period October – December 2003, showed a continuation of first quarter performance with actual collections being 2 percent over estimates, and 20 percent over collections during the corresponding period of last year. In nominal terms, second quarter revenue estimates are higher than first quarter estimates reflecting seasonal factors, and second quarter actual collections exhibited the expected seasonal trend. This means that cumulatively, actual collections during the first half of the fiscal year were 2 percent above estimates for the period. Annex B presents the details of revenue performance. Figure 1 Revenue collections July - December 2003 Compared to estimates and the same period last year 300 250 Tsh Billion 200 150 100 50 0 Taxes on Imports Taxes on Domestic Sales Actual 2. Income Tax Estimate Other Taxes Non Tax Revenue Actual last year Income tax, especially corporate income tax, performed even better in the 4_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 second quarter than its strong performance in the first quarter. At TSh 92.8 billion, actual collections were 21 percent above estimates for the quarter. On a cumulative basis, collections for the first half, at TSh 171.5 billion, were 14 percent above target. 3. Over the first half of fiscal year 2002/03, revenue collection had recorded a 17 percent growth over the corresponding period of the preceding year. This year, year on year growth is 20 percent, showing an accelerating trend. 4. This year income tax collections continue to be very strong, as mentioned above, but collections of taxes on domestic sales growth are decelerating, although still positive. During the first half of fiscal year 2002/03, collections on domestic sales taxes were 24 percent above the similar period of the previous year, while collections between July-December 2003 were only 7 percent above the same period in 2002/03. This encouraging revenue performance is mainly the result of positive developments in some elements of GDP which form the main tax base. There was 16% growth in the value of manufacturing production comparing first two quarters of this fiscal year with first two quarters of last fiscal year, with slower growth in beverage industries and textiles offsetting strong growth in food manufacturing and chemicals. Electricity shows a similar 15% growth for the same period. Manufacturing growth in the same period last year was 31%, indicating some slowing. 5. Year on year growth in collections of import taxes remained high during the first half of the year, at 26 percent. This is due to a 40 percent year on year rise in the semi-annual value of imports (c.i.f) from USD 847 million in 2002 to USD 1,188 million in 2003. 1 1 Source: Bank of Tanzania International Economics Department 5_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 6. While the first half of the fiscal year has shown a sustained performance of 2 percent over the estimate for the first half, the likely outturn to end June 2004 is only 0.5 percent above the original budget estimate, on account of the continuing drought which has the potential to mitigate the positive performance achieved to date. EXPENDITURE 7. Total expenditure for the second quarter October – December 2003 was TSh. 537.9 billion or 98 percent of the estimated TSh. 547 billion. On the other hand, cumulative total expenditure for the first half of the fiscal year 2003/04 stood at 93 percent of estimates of TSh. 1044.5 billion. There was therefore, an acceleration in expenditure against estimates as the year progressed, reflecting improved expenditure capacity and budget management. The corresponding first half position in fiscal year 2002/03 was 81 percent of estimates. Annex C shows the details of expenditure by category. 8. Recurrent expenditure for October – December 2003 was TSh. 400.1 billion or 106 percent of estimates, while that for the first half of the year was TSh. 768.6 billion, being 96 percent of estimates. Cumulative first half performance in 2002/03 reached only 79 percent of estimates. The performance this year, suggests that there have been improvements in procurement procedures and planning by the Ministries, Departments and Agencies (MDAs) compared to the situation last fiscal year. Details of the expenditure performance by category in the first half of the year are given in Figure 2 below. 6_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 Figure 2 Recurrent Expenditure By Category July - December 2003 Tsh Billions 1000 800 600 400 200 0 Wages and salaries Interest Payment Priority Sector Spending Estimates 9. Institutional Transfers Allocation Other Sectors Total Recurrent Expenditure The likely outturn for recurrent expenditure by end June is expected to be higher than the approved budget. New spending needs, some of which are due to the drought have arisen during the first half of the fiscal year and as a result, the Government has prepared a supplementary budget for Parliament approval in the third quarter. Allocations for the emergency new needs have already been provided during the first half. These include replenishment of the Strategic Grain Reserve for food purchase and distribution; allocations to TANESCO to avoid power rationing; and topping up of local government revenues. All other new expenditure needs will be provided for in the second half of the year. Financing of these items will be from a combination of recurrent expenditure reallocations, surplus domestic revenue performance, surplus budget support, savings in amortization and net domestic financing. 10. Government wages and salaries for the quarter ended December 2003 were in line with the estimates and all salary adjustments, including wage increases and arrears payments were effected. 7_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 11. Domestic interest payments for October – December 2003 amounted to TSh 12.6 billion or 130 percent above the budget estimates of TSh. 5.5 billion, and 237 percent above expenditure during the corresponding period of last year. This is on account of higher market interest rates than envisaged in the budget. Foreign interest payments were 73 percent of estimates and 9 percent lower than the corresponding period of last year as a result of delays in submission of demand notes, and due to a second quarter actual exchange rate that remained below that estimated in the budget. On a cumulative basis, total interest payments during the first half were 69 percent of estimates, and 45 percent above payments for the corresponding period of the preceding year. The low share of the domestic interest payments budget in the total debt budget (18 percent) mitigates the impact of the substantial increase in domestic interest rates on the budget. 12. Tanzania Revenue Authority (TRA) and the Capital Markets and Securities Authority (CMSA) continued to receive their allocations as per budget during the first half of the year. 13. Other Charges (OC) expenditure in priority sectors for the quarter ended December 2003 was TSh. 83 billion or 99 percent of estimates (Annex C), suggesting that there is effective implementation of sector action plans. Actual OC expenditure in the agriculture sector was 62 percent above estimates due to higher than budgeted allocations during the period to the Strategic Grain Reserve in order to facilitate the purchase and distribution of food to the areas hit by drought and for the importation of fertilizers for the main food-producing regions. Most PRS sectors (health, water, roads (other) and HIV/AIDS) have shown better performance than the first quarter. 8_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 HIV/AIDS has continued to experience low performance, at 69 percent of estimates, even in the second quarter, however all priority sector OC expenditure will continue to be facilitated by full quarterly allocations till end June 2004. 14. Actual personal emoluments (PE) expenditure in priority sectors is shown in Annex F. For the first six months this amounted to TSh 149 billion or 55 percent of the full year budget of TSh 269 billion. Hence total actual recurrent expenditure (OC and PE) on priority sectors for the half year amounted to TSh 333 billion or 51 percent of the full year budget of TSh 652 billion percent of the estimate (See Annex E for full year estimates). Actual local development expenditure for the priority sectors is based on total exchequer issues made for all MDAs, which was 80 percent of the half year budget estimate, due to the emergency spending allocations that were needed as described in paragraph 16 below. 15. Actual recurrent expenditure on priority items is shown in Annex G. This amounted to TSh 224 billion, which represents 55 percent of the full year estimate TSh 408 billion. Actual development expenditure on priority items from combined local and foreign funds is shown in Annex H. The second quarter outturn captures more projects (TSh 5.4 billion) than captured in the first quarter (TSh 0.324 billion), but this is still low compared to estimates. However this is due to problems in capturing foreign development funds. Efforts continue to be made to improve reporting on development projects from MDAs. 16. Other charges expenditure in all other non-PRS priority MDAs showed a catch 9_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 up in the second quarter, amounting to TSh 117.6 billion, which is 22 percent above estimates and 99 percent over the same period last year. Semi- annual execution was 100 percent of the estimates and 102 percent over last year, reflecting higher OC provisions this year compared to last year. The substantially above estimate performance is partly due to the additional budgetary allocations to support TANESCO to mitigate the impact of drought on its hydropower generation capacity. Also, in order to fully compensate local governments for the revenue losses arising from the abolition of nuisance taxes, additional topping up to them during the half-year was TSh 12 billion compared to the budgeted TSh 4 billion for the year. However, even excluding the additional budgetary allocations to TANESCO and local governments, actual Other Charges (OC) expenditure in MDAs for the first half reached 94 percent of estimates. This highlights more efficient utilization of allocations by other MDAs, and better execution than last year where the corresponding expenditure in the first six months was only 62 percent of estimates. 17. Development expenditure for the second quarter was TSh. 137.7 billion, being 82 percent of estimates and 10 percent above the corresponding period last year. Cumulative development expenditure for the first half of the fiscal year stood at 85 percent of estimates and 101 percent above the same period last year, reflecting higher provisions this year. While allocations for local development expenditure at end December 2003 was 80 percent of the semiannual budget due to the need to spend on urgent new expenditure items as mentioned above, in the second half of the fiscal year more allocations for local development will be made to allow the utilization of the funds in line with the annual budget estimates. 10_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 FINANCING 18. Financing results were better than projected, primarily due to higher foreign programme support received by end December 2003. Details of financing components in central government operations are presented in Annex D. Illustrative summaries of this information can be seen in Figure 3 below. Figure 3 Financing by Component July - December 2003 300 200 100 0 -100 -200 -300 P ro gramme Grants P ro ject Grants B asket Suppo rt HIP C Relief P ro gramme Lo ans P ro ject Lo ans Actuals 19. A mo rtisatio n Net Do mestic A mo rtisatio n P rivatisatio n fo reign Financing o f co ntingent P ro ceeds debt To tal Financing Estimates Cumulative foreign assistance in the form of programme grants from July to December 2003 totalled TShs 256.9 billion, 28 percent above the estimated TShs 201.4 billion. This is due to a combination of reasons including: receipt of actual disbursements by some donors in excess of commitments; substantial front loading by most donors; and the impact of stronger donor currencies compared to the US dollar. The total programme grants received up until the end of December represent almost 100 percent of the expected amount for the full fiscal year. Compared to the same point in the previous fiscal year, where budget support funds of only 70 percent of the full year 11_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 budget had been received in the first half, the current year’s performance demonstrates significant frontloading from development partners which has assisted the Government’s cash budgeting system. 20. Cumulative foreign assistance in the form of project grants from July to December 2003 registered TShs 41.9 billion, representing 37 percent of the estimated TShs 112.0 billion. This low performance is at least in part due to the continuing problem of timely capturing of project fund disbursements from benefiting MDA’s. 21. Cumulative foreign assistance in the form of basket support grants from July to December 2003 was 41 percent above estimates. This over-performance was driven by a 218 percent higher than expected disbursements to the health basket of TSh 20.8 billion, while disbursements to the education basket amounted to TSh 26.7 billion, at 5 percent more than the half year estimate. In total, 40 percent of the basket support grants programmed for 2003/04 has been received during the first six months of this fiscal year. 22. HIPC relief amounted to TSh 30.4 billion or 79 percent of the estimate. This shortfall was partly caused by their receipt at an exchange rate that was lower than that used to project the budget for the fiscal year and due to the lower than estimated externalisation of debt to multilateral institutions. 23. Foreign financing was primarily through programme loans which amounted to TSh135 billion at end December 2003, representing disbursements from the International Development Agency’s first tranche of the Poverty Reduction Support Credit and from the African Development Bank’s first 12_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 tranche of the Structural Adjustment Loan (the receipt of which was delayed from last fiscal year). An additional tranche budgeted this fiscal year is expected to be received in the third quarter. 24. Foreign project loans amounted to TShs 126.8 billion, 17 percent higher than the semi-annual estimate. TShs 1.9 billion in foreign loans for health basket support was received in the first half of this fiscal year. 25. Foreign loan amortisation from July to December 2003 totalled TShs 36.9 billion, representing 53 percent of the estimate. The full year likely outturn of foreign amortisation is expected to be less than programmed. 26. Net domestic financing in the first half of the fiscal year was broadly on target with the Poverty Reduction Growth Facility programme benchmark, when adjusted for the shortfall in programme assistance (budget support grants and loans and basket grants and loans), caused by receipt of funds at a lower than estimated Tanzanian Shilling - US dollar exchange rate. 27. No proceeds were received from privatization in the second quarter. Cumulative proceeds from July to December 2003 amounted to TShs 6.1 billion, compared to an estimate of TShs 7.4 billion. A full year shortfall of TSh 3 billion is now expected, mostly from delays in sales of Government assets. 13_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 14_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 Annex A Summary of Central Government Operations October-December 2003 (In billions of Tshs) July-September 2003 Budget Estimate Estimate Actual Percent of Estimate October-December 2003 July - September 2002/03 Actual Year on year % change Estimate Actual Oct-Dec Percent of 2002/03 Estimate Actual Year on year % change Estimate July-December 2003 July Year on Percent of December Actual year % Estimate 2002/03 change Actual Total Domestic Revenue Tax Revenue Taxes on Imports Taxes on Domestic Sales Income Tax Other taxes Net refunds Non tax revenue 1,393.0 1,264.2 561.6 328.0 310.3 115.4 -51.1 128.9 336.3 306.4 135.3 82.8 73.6 27.6 -12.9 29.9 343.9 315.4 138.5 75.6 78.7 29.4 -6.8 28.4 102% 103% 102% 91% 107% 106% 53% 95% 286.9 263.3 108.3 71.5 65.2 25.0 -6.7 23.5 19.9% 19.8% 27.9% 5.7% 20.7% 17.5% 0.8% 20.8% 363.0 328.5 146.9 87.2 77.0 31.1 -13.6 34.6 369.6 338.3 145.0 81.6 92.8 31.3 -12.4 31.3 102% 103% 99% 94% 121% 101% 91% 90% 308.0 282.0 116.3 74.7 70.4 27.3 -6.7 25.9 20% 20% 25% 9% 32% 15% 84% 21% 699.4 634.8 282.1 170.0 150.6 58.7 -26.5 64.5 713.5 653.8 283.6 157.2 171.5 60.7 -19.2 59.7 102% 103% 101% 92% 114% 103% 72% 93% 594.8 545.4 224.6 146.3 135.6 52.3 -13.4 49.5 20% 20% 26% 7% 26% 16% 42% 21% Total Expenditure Recurrent expenditure 'Wages & salaries(Central & Local Gov't) 'Interest payment Domestic Foreign CFS (Other) Goods and services and Transfers TRA Parastatal wages Retention scheme 1/ Retrenchment costs Population census Other goods and services Priority Sector Spending Other Charges 2,418.3 1,610.9 464.1 134.8 71.9 63.0 84.9 927.1 39.1 76.2 49.2 4.0 N/A 758.6 334.5 424.1 574.8 418.1 116.0 54.7 18.5 36.2 21.2 226.1 9.8 19.0 11.6 1.0 N/A 184.7 83.4 101.3 506.7 368.5 114.4 28.3 15.8 12.5 28.9 196.8 9.8 17.4 13.3 0.0 N/A 156.4 76.4 80.0 88% 88% 99% 52% 85% 35% 136% 87% 100% 91% 115% 0% 85% 92% 79% 402.8 302.2 98.7 20.8 12.6 8.2 23.9 158.8 8.5 16.3 10.5 2.1 10.5 110.9 72.2 38.6 25.8% 21.9% 15.9% 36.1% 25.5% 52.4% 21.1% 23.9% 14.4% 6.5% 26.6% -100.0% 41.0% 5.8% 106.9% 547.0 378.7 116.0 17.6 5.5 12.1 21.2 223.9 9.8 19.0 13.6 1.0 N/A 180.4 84.2 96.3 537.9 400.1 115.4 21.4 12.6 8.8 22.8 240.6 9.8 17.7 12.6 0.0 N/A 200.6 83.0 117.6 98% 106% 99% 122% 230% 73% 107% 107% 100% 93% 93% 0% 111% 99% 122% 471.0 319.9 101.0 13.5 3.7 9.8 23.3 182.1 8.5 17.1 13.4 0.0 0.0 143.1 84.0 59.0 14% 25% 14% 59% 237% -9% -2% 32% 14% 3% -6% 40% -1% 99% 1121.8 796.7 232.0 72.3 24.0 48.3 42.5 450.0 19.5 38.1 25.2 2.0 N/A 365.1 167.6 197.5 1044.5 768.6 229.8 49.7 28.4 21.4 51.7 437.4 19.5 35.0 25.9 0.0 N/A 356.9 159.4 197.5 93% 96% 99% 69% 118% 44% 122% 97% 100% 92% 103% 0% 98% 95% 100% 873.8 622.1 199.7 34.3 16.3 18.0 47.2 340.9 17.1 33.4 23.9 2.1 10.5 254.0 156.3 97.7 20% 24% 15% 45% 74% 19% 10% 28% 14% 5% 9% -100% 41% 2% 102% 807.4 140.1 667.3 156.7 35.0 121.7 138.2 36.7 101.5 88% 105% 83% 100.6 11.0 89.6 37.4% 234.8% 13.2% 168.3 35.0 133.3 137.7 19.0 118.7 82% 54% 89% 151.1 23.21 127.9 -9% -18% -7% 325.0 70.0 255.0 275.9 55.7 220.2 85% 80% 86% 251.7 34.2 217.5 10% 63% 1% -1,025.3 -238.5 -162.8 68% -115.9 40.4% -184.0 -168.2 91% -163.1 3% -422.4 -331.0 78% -279.0 19% 727.7 259.9 240.7 123.6 103.4 227.7 141.3 56.0 11.7 18.7 209.2 140.1 23.7 29.2 16.2 92% 99% 42% 87% 114.0 34.4 67.1 N/A 12.4 83.5% 306.9% -64.7% 30.2% 159.5 60.1 56.0 23.4 20.1 169.6 116.8 18.2 20.4 14.2 106% 194% 33% 87% 71% 237.1 120.4 97.1 N/A 19.6 -28% -3% -81% -27% 387.2 201.4 112.0 35.1 38.7 378.8 256.9 41.9 49.6 30.4 98% 128% 37% 141% 79% 351.1 154.9 164.2 N/A 32.0 8% 66% -74% -5% -297.7 0.0 -10.8 0.0 46.4 -86.5 - -1.9 -74.4 16.3% -24.4 0.0 1.37 -3.0 - 74.1 -4.9 -39% -35.2 0.0 47.8 -89.5 - 72.2 -79.3 13% Development Expenditure Local Foreign 2/ Overall Deficit (before grants) Grants Programme Project Basket grants HIPC Relief 2/ Overall Deficit (after grants) Expenditure Float Adjustment to cash & other items 0.0 0.0 81.3 -30.5 - 0.0 -20.2 - 14.4 - 0.0 61.1 - -16.1 - Overall balance -297.7 -10.8 41.3 - -106.7 - -24.4 -21.8 - 83.5 - -35.2 19.5 - -23.2 - Financing Foreign (net) Programme loans Project loans Basket loans 2/ Amortization 297.7 287.3 145.1 232.1 71.0 -160.9 10.8 158.3 135.0 54.0 0.0 -30.7 -41.3 135.4 104.9 46.6 1.9 -18.0 86% 78% 86% 1625.3% 4344.8% 107.5% 24.4 14.6 0 54.0 0.0 -39.3 21.8 91.4 30.1 80.1 0.0 -18.9 89% 625% 148% 48% -83.5 9.2 0 30.8 N/A -21.7 897% 160% -13% 35.2 172.9 135.0 107.9 0.0 -70.1 -19.5 226.8 135.0 126.8 1.9 -36.9 131% 100% 117% 59% 106.7 7.9 2.4 22.5 N/A -17.0 53% 23.2 17.0 2.4 53.3 N/A -38.7 1233% 5620% 138% -5% 10.4 21.4 -28.0 17.0 -147.5 -149.2 -0.1 1.8 -176.7 -182.8 0.0 6.1 120% 123% 0% 337% 98.9 99.1 -0.3 0.0 - 9.8 4.4 -0.1 5.6 -69.5 -69.5 0.0 0.0 0% 0% -92.7 -92.7 0 0 -25% -25% - -137.6 -144.8 -0.2 7.4 -246.3 -252.3 0.0 6.1 179% 174% 0% 82% 6.2 6.4 -0.3 0.0 -100% - Domestic (net) Net domestic financing Amortisation of contingent debt Privatisation Proceeds Source: Ministry of Finance Notes: N/A refers to data that is not available due to reclassification of items 1/ Net of retention scheme funds for priority sectors 2/ Basket support grants and loans in 2003/04 are shown as individual line items rather than under programme grants and programme loans respectively as in 2002/03 Budget Execution Reports. In addition, baskets in 2003/04 are recorded under development expenditure rather than under recurrent expenditure as in 2002/03. i_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 6.0% Annex B Revenue Performance October - December 2003 October - December 2003 Budget 2003/04 Revenue Tax Revenue Taxes on Imports Import Duty Petroleum Excise Value Added Tax (VAT) Others Excise Value Added Tax (VAT) Taxes on Domestic Sales Excise Value Added Tax (VAT) Income Tax PAYE Corporate and Parastatals Individuals Withholding Taxes Rental Tax Other Income Other Taxes Payroll Levy (net of transfer to VETA) Fuel Levy Stamp Duty Departure Service Charges Motor vehicle taxes by TRA License fees collected Gaming tax Livestock Development Levy Refunds Refunds - VAT Refunds - other Non Tax Revenue Parastatal Dividends Treasury Ministries and Regions Appropriation in Aid TRA Source: Ministry of Finance Estimates Estimates Actual 1,393.0 363.0 1,264.2 328.5 561.6 146.9 125.3 33.1 188.1 46.4 115.0 28.8 73.1 17.6 248.1 67.3 9.1 3.2 239.0 64.2 328.0 87.2 99.8 25.9 228.2 61.3 310.3 77.0 160.9 39.1 82.0 22.0 19.1 3.8 38.5 9.3 6.7 2.0 3.0 0.8 115.4 31.1 21.0 6.2 61.9 16.0 18.1 5.7 7.9 1.8 4.5 0.8 0.0 0.0 0.6 0.1 1.3 0.3 -51.1 -13.6 -39.6 -10.6 -11.5 -3.0 128.9 15.6 9.3 87.4 0.0 16.5 34.6 3.9 3.1 24.2 0.0 3.5 ii _________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 369.6 338.3 145.0 32.8 44.8 29.5 15.3 67.4 1.0 66.5 81.6 23.2 58.3 92.8 45.0 27.7 4.1 12.1 3.2 0.6 31.3 6.7 16.0 4.1 2.2 1.9 0.0 0.3 0.0 -12.4 -10.5 -1.9 Difference 6.6 9.9 -1.8 -0.3 -1.7 0.7 -2.3 0.1 -2.2 2.3 -5.6 -2.7 -3.0 15.9 5.9 5.7 0.3 2.9 1.3 -0.2 0.2 0.5 0.0 -1.6 0.4 1.1 0.0 0.1 -0.3 1.3 0.2 1.1 31.3 3.5 3.6 23.3 0.0 0.9 -3.3 -0.4 0.6 -0.9 0.0 -2.6 (In billions of Tshs) July - December 2002 July - December 2003 Actual Actual % growth as % of as % of over last year Estimates Estimates Actual Difference Estimates Actual 102% 699.4 713.5 14.1 102% 594.8 20% 103% 634.8 653.8 18.9 103% 545.4 20% 99% 282.1 283.6 1.5 101% 224.6 26% 99% 62.0 63.1 1.1 102% 52.0 21% 96% 94.2 99.6 5.4 106% 80.8 23% 102% 59.1 62.1 2.9 105% 49.7 25% 87% 35.1 37.5 2.5 107% 31.1 21% 100% 125.9 120.9 -5.1 96% 91.9 32% 30% 4.7 2.3 -2.4 49% 2.5 -7% 104% 121.2 118.6 -2.7 98% 89.4 33% 94% 170.0 157.2 -12.8 92% 146.3 7% 90% 50.6 45.7 -4.9 90% 43.3 5% 95% 119.3 111.5 -7.9 93% 102.9 8% 121% 150.6 171.5 21.0 114% 135.6 26% 115% 77.1 84.2 7.0 109% 67.7 24% 126% 42.3 51.4 9.1 122% 36.8 40% 108% 8.1 8.6 0.5 106% 7.0 23% 131% 18.2 20.7 2.5 114% 18.5 12% 163% 3.5 5.5 2.0 158% 4.5 23% 79% 1.3 1.2 -0.1 91% 1.1 4% 101% 58.7 60.7 2.0 103% 52.3 16% 109% 10.2 12.2 2.1 120% 9.7 27% 100% 31.3 31.7 0.4 101% 28.8 10% 72% 9.6 7.9 -1.7 82% 7.6 4% 122% 3.9 4.6 0.7 118% 3.7 23% 233% 2.8 3.7 0.9 #DIV/0! 130% 0.0 0.0 0.0 183% 0.3 0.5 0.2 163% 3% 0.6 0.0 -0.6 3% 91% -26.5 -19.2 7.3 72% -13.4 42% 98% -20.7 -17.5 3.2 85% -14.5 21% 64% -5.8 -1.6 4.1 28% 1.0 -262% 90% 91% 118% 96% 89% 25% 64.5 7.8 5.6 44.8 0.0 6.3 59.7 7.7 6.1 44.4 0.0 1.6 -4.8 -0.1 0.5 -0.4 0.0 -4.8 93% 98% 109% 99% 89% 25% 49.5 1.7 7.4 39.0 0.0 1.4 21% 356% -18% 14% -20% 9% Annex C Expenditure by Category (Estimates, Allocations and Actual Expenditures) July - December 2003 (In Billions of Tshs) July - Sepember 2003 Budget Estimate Estimate Allocation Total Expenditure Recurrent Expenditure Wages and salaries Interest Domestic Foreign CFS others Goods, services and transfers TRA Parastatal wages Retention scheme Retrenchment costs Population Census Other goods and services Priority sector expenditures Education Health Water Roads Fuel levy Other roads Agriculture Justice and legal services Other social ministries Other social - basket funds HIV/AIDS Other charges Development Expenditure Domestic Foreign o/w basket grants o/w basket loans Actual Expenditure October - December 2003 Percentage Percentage October Percentage July July Actual Actual Year on year % Year on year % Year on year % September December December of Estimate Allocation of Estimate Allocation of change change change Expenditure Expenditure 2002 Actual 2002 Actual 2002 Actual estimates estimates estimates 2,418.3 1,610.9 464.1 134.8 71.9 63.0 84.9 927.1 39.1 76.2 49.2 4.0 N/A 758.6 334.5 103.1 83.1 12.8 75.0 61.9 13.1 28.9 17.9 6.0 N/A 7.6 424.1 574.8 418.1 116.0 54.7 18.5 36.2 21.2 226.1 9.8 19.0 11.6 1.0 N/A 184.7 83.4 25.8 20.8 3.2 18.5 15.2 3.3 7.2 4.5 1.5 N/A 1.9 101.3 483.4 446.7 122.8 21.6 16.0 5.6 40.4 261.9 9.8 17.3 12.5 N/A 222.3 89.1 26.9 21.3 4.2 19.9 17.3 2.7 8.9 4.5 1.5 N/A 1.9 133.2 506.7 368.5 114.4 28.3 15.8 12.5 28.9 196.8 9.8 17.4 13.3 N/A 156.4 76.4 24.4 18.2 2.4 18.3 15.9 2.5 7.1 3.9 0.9 N/A 1.3 80.0 88% 88% 99% 52% 85% 35% 136% 87% 100% 91% 115% 807.4 140.1 667.3 123.6 71.0 156.7 35.0 121.7 11.7 - 36.7 36.7 - 138.2 36.7 101.5 29.2 1.9 26% 22% 16% 36% 26% 52% 21% 24% 14% 7% 27% -100% 85% 92% 94% 88% 75% 99% 104% 76% 98% 87% 57% 68% 79% 402.8 302.2 98.7 20.8 12.6 8.2 23.9 158.8 8.5 16.3 10.5 2.1 10.5 110.9 72.2 18.3 6.7 1.7 16.0 15.3 0.7 4.2 1.9 0.7 21.6 1.1 38.6 439.5 420.5 115.4 21.0 15.2 5.9 30.9 253.2 9.8 17.7 12.6 N/A 213.1 84.4 23.6 19.0 3.2 16.0 14.8 1.2 15.0 4.3 1.5 N/A 1.9 128.7 537.9 400.1 115.4 21.4 12.6 8.8 22.8 240.6 9.8 17.7 12.6 N/A 200.6 83.0 23.6 22.2 3.7 16.1 13.3 2.8 11.7 3.0 1.4 N/A 1.3 117.6 98% 106% 99% 122% 230% 73% 107% 107% 100% 93% 93% 41% 6% 33% 170% 42% 14% 4% 239% 68% 101% 23% 16% 107% 547.0 378.7 116.0 17.6 5.5 12.1 21.2 223.9 9.8 19.0 13.6 1.0 N/A 180.4 84.2 25.8 20.8 3.2 19.3 16.0 3.3 7.2 4.5 1.5 N/A 1.9 96.3 88% 105% 83% - 100.6 11.0 89.6 - 37% 235% 13% - 168.3 35.0 133.3 23.4 - 19.0 19.0 - 137.7 19.0 118.7 20.4 - Source: Ministry of Finance Notes: N/A refers to data that is not available due to reclassification of items. 1/ Baskets in 2003/04 are recorded under development expenditure rather than under recurrent expenditure as in 2002/03. iii _________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 July - December 2003 14% 25% 14% 59% 237% -9% -2% 32% 14% 3% -6% 111% 99% 91% 107% 115% 84% 83% 86% 162% 67% 92% 69% 122% 471.0 319.9 101.0 13.5 3.7 9.8 23.3 182.1 8.5 17.1 13.4 0.0 0.0 143.1 84.04 23.6 12.2 2.4 14.6 13.9 0.7 5.5 2.9 1.1 20.5 1.2 59.0 922.9 867.2 238.2 42.6 31.2 11.4 71.3 515.0 19.5 35.0 25.1 N/A 435.4 173.5 50.5 40.2 7.4 35.9 32.0 3.9 23.9 8.7 3.0 N/A 3.8 261.9 1,044.5 768.6 229.8 49.7 28.4 21.4 51.7 437.4 19.5 35.0 25.9 N/A 356.9 159.4 47.9 40.4 6.1 34.5 29.2 5.3 18.7 6.9 2.2 N/A 2.61 197.5 93% 96% 99% 69% 118% 44% 122% 97% 100% 92% 103% 40% -1% 0% 82% 55% 11% -4% 283% 111% 5% 29% 6% 99% 1,121.8 796.7 232.0 72.3 24.0 48.3 42.5 450.0 19.5 38.1 25.2 2.0 N/A 365.1 167.6 51.6 41.5 6.4 37.8 31.3 6.6 14.4 9.0 3.0 N/A 3.8 197.5 82% 54% 89% - 151.1 23.2 127.9 - -9% -18% -7% - 325.0 70.0 255.0 35.1 - 55.7 55.7 - 275.9 55.7 220.2 49.6 1.9 85% 80% 86% 141% 98% 95% 93% 97% 95% 91% 93% 81% 130% 77% 74% 68% 100% 873.8 622.1 199.7 34.3 16.3 18.0 47.2 340.9 17.1 33.4 23.9 2.1 10.5 254.0 156.3 41.9 18.9 4.1 30.6 29.2 1.5 9.7 4.8 1.8 42.1 2.4 97.7 20% 24% 15% 45% 74% 19% 10% 28% 14% 5% 9% -100% 251.7 34.2 217.5 - 10% 63% 1% - 41% 2% 15% 113% 49% 13% 0% 261% 92% 44% 27% 10% 102% Annex D Financing by Source - Estimates and Actual Inflows (In billions of Tshs) July - September 2003 Budget Estimates Estimate Actual October - December 2003 July September 2002 Actual Percent of estimate Year on year % change Estimate Actual July - December 2003 October December 2002 Actual Percent of estimate Year on year % change Estimate Actual July December 2002 Actual Percent of estimate Year on year % change -1025.31123 -238.5 -162.8 68% -115.9 40% -184.0 -168.2 91.4% -163.1 3.2% -422.4 -331.0 78.4% -278.9 18.7% 727.6 259.9 240.7 123.6 18.7 92.8 12.0 103.4 227.7 141.3 56.0 11.7 2.2 8.5 1.1 18.7 209.2 140.1 23.7 29.2 10.7 16.8 1.7 16.2 92% 99% 42% 249% 492% 199% 152% 87% 114.0 34.4 67.1 N/A N/A N/A N/A 12.4 84% 307% -65% 30% 159.5 60.1 56.0 23.4 4.3 16.8 2.2 20.1 169.6 116.8 18.2 20.4 10.0 9.8 0.5 14.2 106% 194% 33% 87% 231% 58% 25% 71% 237.1 120.4 97.1 N/A N/A N/A N/A 19.6 -28.5% -3.0% -81.2% -27.3% 387.2 201.4 112.0 35.1 6.5 25.3 3.3 38.7 378.8 256.9 41.9 49.6 20.8 26.7 2.2 30.4 97.8% 127.6% 37.4% 141.4% 318.2% 105.4% 67.5% 78.5% 351.1 154.9 164.2 N/A N/A N/A N/A 32.0 8% 66% -74% -5% Overall deficit after grants Expenditure Float -297.7 0.0 -10.8 0.0 46.4 -86.5 - -1.9 -74.4 16% -24.4 0.0 1.4 -3.0 - 74.0 -4.9 -39% -35.2 - 47.8 -89.5 - 72.2 -79.3 13% Overall Balance Financing -297.7 297.7 -10.8 10.8 41.3 -41.3 - -106.7 106.7 - -24.4 24.4 -21.8 21.8 89% 89% 83.5 -83.5 - -35.2 35.2 19.5 -19.5 - -23.2 23.2 - 287.3 145.1 232.1 71.0 -160.9 158.3 135.0 54.0 0.00 -30.7 135.4 104.9 46.6 1.9 -18.0 86% 78% 86% 59% 7.9 2.4 22.5 N/A -17.0 1625% 4345% 108% 6% 14.6 0.0 54.0 0.0 -39.3 91.4 30.1 80.1 0.0 -18.9 625% 148% 48% 9.2 0.0 30.8 -21.7 896.9% 0.0% 159.8% -13.0% 172.9 135.0 107.9 0.0 -70.1 226.8 135.0 126.8 1.9 -36.9 131% 100% 117% 53% 17.0 2.4 53.3 N/A -38.7 1233% 5620% 138% -5% 10.4 21.4 -28.0 17.0 -147.5 -149.2 -0.1 1.8 -176.7 -182.8 6.1 120% 123% 0% 337% 98.9 99.1 -0.3 0.0 - 9.8 4.4 -0.1 5.6 -69.5 -69.5 0.0 0.0 - -92.7 -92.7 0.0 0.0 -0.2 -25.0% - -137.6 -144.8 -0.2 7.4 -246.3 -252.3 0.0 6.1 179% 174% - 6.2 6.4 -0.3 0.0 -100% - Overall deficit before grants Grants Programme Project Basket Support o/w Health Basket o/w Education Basket o/w others HIPC Relief (IMF, ADB, and IDA) Foreign (net) Programme (Loans) Project (Loans) Basket Support Amortisation Foreign (outflow) Domestic (net) Net Domestic Financing Amortisation of Contingent Debt Privatisation proceeds Source: Ministry of Finance Notes: N/A refers to data that is not available due to reclassification of items. iv _________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 - - Annex E Summary of Priority Sector Budget Estimates, 2003/04 Vote No. (In Tsh Mn) Sector 46 56 67 68 70 - 89, 95 70 - 89, 95 Education Ministry of Education and Culture Pres. Office: Reg. Admin & L. Govt Teacher Service Commission Ministry of Science, Tech and Higher Edcation Regions Local Government 23 52 56 70 - 89, 95 70 - 89, 95 PE PE Parastatal Total Recurrent Local Dev. Foreign Dev 1/ Foreign Dev. o/w Basket Funds Total Dev 2003/04 Total Exp 2003/04 103,129 21,789 1,084 43,691 1,308 35,257 189,807 20,872 1,021 643 288 166,983 28,263 3,060 25,203 - 321,199 45,721 2,105 69,536 1,596 202,240 5,949 2,441 130 2,192 1,185 175,202 56,452 104,338 14,412 - 149,859 181,150 58,893 104,468 16,604 1,185 502,350 104,614 104,468 2,105 86,140 1,596 203,425 Health Accountant General' s Department (Health insurance) Ministry of Health Pres. Office: Reg. Admin & L. Govt Regions Local Government 83,061 6,616 59,885 46,743 18,543 18,543 2,143 14,417 6,810 34,439 - 8,953 48,856 6,537 3,552 20 617 2,348 59,385 39,002 17,850 2,533 - 29,282 5,494 148,347 6,616 83,922 65,922 42,554 17,870 3,150 2,348 214,269 6,616 126,476 17,870 12,103 51,204 49 70 - 89, 95 70 - 89, 95 Water Ministry of Water (excluding livestock component) Regions Local Government 12,778 7,520 77 5,181 4,677 1,865 2,812 - 17,455 9,385 77 7,993 7,932 6,487 60 1,385 38,980 37,536 1,444 - 46,912 44,023 1,504 1,385 64,367 53,408 1,581 9,378 24 37 43 49 70 - 89, 95 70 - 89, 95 Agriculture Ministry of Cooperative and Marketing Prime Minister' s Office Ministry of Agriculture and Food Security Ministry of Water (livestock component) Regions Local Government (Extension Services) 28,851 4,398 15,458 256 3,426 2,178 47,734 6,832 7,325 169 17,756 4,021 2,676 3,626 2,022 1,247 22,629 6,043 12,230 6,436 610 69 40 38,079 226 2,049 25,082 6,121 4,602 - 45,404 395 2,049 31,518 6,731 4,671 40 93,138 7,227 2,049 54,147 12,774 4,671 12,270 Roads Ministry of Works - Fuel Levy MLG & RA - Fuel Levy Regions Local Government Other Works 75,043 47,088 20,494 1,795 5,666 4,815 204 2,513 2,098 4,634 4,634 84,492 51,926 20,494 4,308 7,764 44,519 44,519 106,988 105,092 1,896 - 151,507 149,611 1,896 - 235,999 201,537 20,494 1,896 4,308 7,764 Judicial Services Judiciary Justice and Constitutional Affairs Commission for Human Rights and Good Governance Law Reform Commission Industrial Court Commercial Courts Land Court Judiciary Services Board Expenses (Regions) 17,945 10,354 4,026 1,732 417 387 541 433 55 6,704 5,672 552 276 66 65 46 28 248 248 - 24,898 16,274 4,578 2,008 483 452 587 461 55 2,000 1,700 300 - 5,777 4,158 1,148 220 251 - 7,777 1,700 4,458 1,148 220 251 - 32,675 17,974 9,036 3,156 703 702 587 461 55 7,644 3,852 2,500 1,292 443 443 13,161 10,427 2,147 587 13,161 10,427 2,147 587 21,248 14,722 4,647 1,879 328,451 268,647 511,833 1,164,046 47 56 70 - 89, 95 70 - 89, 95 47 - subvotes 1003, 6001, 7001 40 41 55 59 60 64 90 70-89, 95 92 52 23-95 HIV/AIDS TACAIDS Ministry of Health Other Ministries, Depts, Regions and LGAs TOTAL PRIORITY SECTOR EXPENDITURE (excluding other social) 1/ OC 9,554 - - - - 55,114 Foreign development expenditure reallocations amounting Tsh 40 bn were made in the second quarter to health (Tsh 17 bn) and to roads (Tsh 23 bn), hence raising the annual priority sector estimates from those reported in the first quarter Budget Execution Report. v_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 8,087 4,295 2,500 1,292 652,212 - 74,262 437,571 179,142 Annex F Summary of Priority Sector Actuals: July - December 2003 (In Tsh Mn) Vote No. Sector OC PE PE Parastatal Total Recurrent Local Dev. 1/ Foreign Dev 2/ Foreign Dev. o/w Basket Funds Total Dev 2003/04 Total Exp 2003/04 Education Ministry of Education and Culture Pres. Office: Reg. Admin & L. Govt Teacher Service Commission Ministry of Science, Tech and Higher Edcation Regions 1/ Local Government 47,940 4,817 537 18,537 24,050 105,869 11,893 515 359 93,102 13,609 1,449 12,160 - 167,417 18,158 1,052 31,056 117,151 - 2,379 977 52 877 474 57,806 26,655 86,840 254,257 46 56 67 68 70 - 89, 95 70 - 89, 95 Health Accountant General's Department (Health insurance) Ministry of Health Pres. Office: Reg. Admin & L. Govt Regions 1/ Local Government 40,388 3,308 26,188 10,892 25,407 2,448 22,959 8,858 8,858 - 74,653 3,308 37,494 33,851 - 2,615 1,421 8 247 939 19,593 22,666 44,874 119,527 23 52 56 70 - 89, 95 70 - 89, 95 Water Ministry of Water (excluding livestock component) Regions 1/ Local Government 6,062 2,654 3,408 2,310 745 1,565 - 8,372 3,399 3,408 1,565 3,173 2,595 24 554 12,861 16,034 24,406 49 70 - 89, 95 70 - 89, 95 18,746 1,749 13,817 1,419 1,760 8,790 154 1,924 1,394 5,318 1,690 1,099 591 - 29,225 3,003 16,332 2,813 1,760 5,318 2,930 68 2,575 244 28 16 12,564 15,494 44,719 24 43 49 70 - 89, 95 70 - 89, 95 Agriculture Ministry of Cooperative and Marketing Ministry of Agriculture and Food Security Ministry of Water (livestock component) Regions 1/ Local Government (Extension Services) Roads Ministry of Works - Fuel Levy MLG & RA - Fuel Levy Regions Local Government Other Works 34,487 20,337 8,851 1,181 2,297 2,297 - 39,420 22,741 8,851 1,181 1,399 5,249 17,808 17,808 - 35,300 53,107 92,528 112 112 - 10,638 6,724 2,403 385 371 301 239 208 5 800 680 120 - 1,906 2,706 13,344 4,342 4,342 7,170 223,397 555,950 47 56 70 - 89, 95 70 - 89, 95 47 - subvotes 1003, 6001, 7001 40 41 55 59 60 64 90 70-89, 95 92 52 23-95 4,118 2,637 107 1,399 1,131 Judicial Services Judiciary Justice and Constitutional Affairs Commission for Human Rights and Good Governance Law Reform Commission Industrial Court Commercial Courts Land Court Judiciary Services Board Expenses (Regions) 6,914 3,497 2,073 315 333 274 218 198 5 3,612 3,115 330 71 38 27 21 9 - HIV/AIDS TACAIDS Ministry of Health Other Ministries, Depts, Regions and LGAs 2,606 1,720 831 55 222 222 - 157,141 148,847 1/ TOTAL PRIORITY SECTOR EXPENDITURE (excluding other social) - - 26,565 Notes: 1/ Regions , local government expenditure and local development expenditure are recorded as per total exchequer issues, apportioned by each sector's budget estimate 2/ Foreign development expenditure is as per total actual project loans and grants in FQ 1, apportioned by each sector's budget estimate. vi _________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 2,827 1,942 831 55 332,553 - 29,705 144,372 49,320 Annex G Priority Items Recurrent Expenditure Actuals: July - December 2003 (In millions of Tshs) Sector Description of Priority Items: Vote Subvote No. GFS Item 2003/04 OC 2003/04 PE Estimate Estimate 2003/04 Recurrent Estimate Cumulative FQ 1-2 OC Actual Cumulative Cumulative FQ 1 - 2 Cumulative FQ 1 - 2 FQ 1 - 2 actual as % of Total Recurrent Actual PE Actual 2003/04 budget Agriculture: Priority Items - Agriculture Research and Extention: Subvention to Local Authorities - District & Urban Council (agriculture) 1/ Education: MoAFS - Crop Development Subvote MoAFS - Irrigation and Tech. Service Subvote MoAFS - Research Development Subvote MoAFS - National Food Security Subvote MoAFS - Strategic Grain Reserve Subvote MoCM - Cooperative Development Subvote MoCM - Marketing Development Subvote MoWLD - Livestock Research and Training Subvote MoWLD - Veterinary Services Subvote MoWLD - Animal Production Subvote Total Priority Items - Basic Education: Subvention to Local Authorities - District & Urban Council (education) 1/ Examination expenses under RAS budget (Regions) Other education expenditure items in the RAS budget (excluding exam. expenses) MOEC - Basic Education Subvote MOEC - Teacher Education Subvote MOEC - Inspectorate Subvote Subvention to Institute of Adult Education Suvention to National Examination Council (STD VII exam. Expenses) Teacher's Service Commission (75%) Total vii _________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 70-89+ 95 1001 43 43 43 43 43 24 24 49 49 49 2001 2002 3001 5001 5002 4001 4002 1004 7001 8001 281001+ 281102+ 341001+ 341002 All All All All All All All All All All Items Items Items Items Items Items Items Items Items Items 281101+ 281102+ 341101+ 34102 260207 50 % of All Items (excl.260207+ 270101) All Items All Items 75% of All Items 280118 70-89+ 95 1001 70-89+ 95 2004 70-89+ 95 2004 46 46 46 46 3001 5001 2002 2001 46 1001 280510 67 1001 75% of All Items 9,554.0 1,376.0 16.5 1,537.0 60.3 204.3 70.0 28.3 1,289.1 344.3 389.0 14,869 12,230.0 9,464.1 3,603.6 3,339.0 490.0 3,119.3 4,364.4 721.1 2,385.0 1,750.3 1,908.5 43,375 2,018.39 2,718.1 1,437.1 991.8 113.5 2,347.5 1,883.4 196.7 467.2 331.1 491.6 12,996.5 5,325.65 559.7 0 766.31 60.1 0 0 16.1 245.0 281.7 234.9 7,489.6 7,344.04 3,277.9 1,437.1 1,758.1 173.6 2,347.5 1,883.4 212.9 712.2 612.9 726.5 20,486.1 60.0% 34.6% 39.9% 52.7% 35.4% 75.3% 43.2% 29.5% 29.9% 35.0% 38.1% 47.2% 35,257 728 166,983 - 202,240 728 26,592.8 485.2 93,080.7 - 119,673.5 485.2 59.2% 66.6% 580 277 2,104 983 145 288 131 2,807 1,710 707 868 408 4,911 2,693 852 39.1 121.9 1,073.1 262.2 406.9 32.2 62.0 1,959.5 473.0 - 71.4 184.0 3,032.6 735.2 406.9 8.2% 45.1% 61.8% 27.3% 47.8% 1,032 813 41,919 310 766 173,702 1,342 1,579 215,621 2,103.0 374.5 31,458.6 386.3 95,993.7 2,103.0 760.8 127,452.4 156.7% 48.2% 59.1% 2,676.0 8,088.1 3,587.1 1,802.0 429.7 2,915.0 4,294.4 692.8 1,096.0 1,406.0 1,519.5 28,507 Annex G Sector Description of Priority Items: Vote Subvote No. GFS Item 281201+ 281202+ 341 201+ 341202 less 260409 Health Water Subvention to Local Authorities - District & Urban Council (health) 1/ 70-89+ 95 1001 Preventive Service Subvote in RAS budget (Regions) 70-89+ 95 3002 Local Authorites drugs (kits) allocation budgeted under MoH 52 2001 260402 MoH Preventive Service Subvote Total Priority Items - Rural Water: Subvention to Local Authorities - District & Urban Council (water) 1/ Water schemes maintenance expenses under RAS budget (Regions) Other water expenditure items in the RAS budget (excluding maintenance expenses) MoWLD - Rural Water Supply Subvote Total 52 3001 All Items (less 260409) 70-89+ 95 1001 281401+ 281402+ 341401+ 341402 viii _________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 70-89+ 95 All Items (less 260409) 270101 70-89+ 95 2004 49 4001 16.6 % of All Items (excl.260207+ 270101) All Items 2003/04 OC 2003/04 PE Estimate Estimate 14,417 34,439 2003/04 Recurrent Estimate Cumulative FQ Cumulative Cumulative FQ 1 - 2 Cumulative FQ 1 - 2 1-2 FQ 1 - 2 actual as % of Total Recurrent Actual OC Actual PE Actual 2003/04 budget 48,856 10,874.1 19,197.2 30,071.3 61.6% 139 171 310 64.2 49.9 114.1 36.8% 15,000 14,789 44,345 398 35,008 15,000 15,187 79,353 9,778.8 3,377.2 24,094.3 154.2 19,401.3 9,778.8 3,531.4 43,495.6 65.2% 23.3% 54.8% 5181 2812 7,993 3,907.8 1,567.5 5,475.3 68.5% 7 - 7 0.8 0.8 11.3% 77 2066 7331 413 3225 77 2,479 10,556 13.0 1,030.2 4,951.8 23.7 1,433.9 6,933.7 30.8% 57.8% 65.7% 10.7 403.7 1,981.9 Sector Description of Priority Items: Roads Priority Items - Rural Roads: Subvention to Local Authorities - District & Urban Council (roads) 1/ Roads Fund budgeted for Local Authorities under PORALG Judiciary: MoW - Rural Roads Subvote Total Priority Items - Judiciary: JudiciaryService Board Expenses under RAS budget (Regions) HIV/AIDS Judiciary Department MoJCA Commission for Human Rights & Good Governance Law Reform Commission Industrial Court of Tanzania Commercial Court Land Court Total Priority Items - HIV/AIDS: Subvention to Local Authorities - District & Urban Council (HIV/AIDS) 1/ Preventive Service Subvote in RAS budget (Regions) MoH Preventive Service Subvote Tanzania Commission for AIDS Other Ministries and Departments Total Vote Subvote No. 70-89+ 95 1001 56 2001 47 7001 70-89+ 95 40 41 55 59 60 64 90 All All All All All All All GFS Item 281301+ 281302+ 341301+ 341302 280605 All Items 1001 280818 Subvotes Subvotes Subvotes Subvotes Subvotes Subvotes Subvotes All All All All All All All Items Items Items Items Items Items Items 70-89+ 95 1001 260409 of 281200 70-89+ 95 3002 260409 52 3001 All Subvotes 92 20-69+ 90-91 All Subvotes 260409 All Items 260409 Total priority items recurrent expenditure Notes: 1/ Subventions to Local Authorities are recorded as per exchequer issues apportioned by each sector's budget estimate Abbreviations: MoAFS: Ministry of Agriculture and Food Security MoCM: Ministry of Cooperative and Marketing MoEC: Ministry of Education and Culture MoH: Ministry of Health MoW: Ministry of Works MoWLD: Ministry of Water and Livestock Development PORALG: President's Office - Reg. Adm. and Local Govt. ix _________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 2003/04 OC 2003/04 PE Estimate Estimate 2,513 Annex G Cumulative Cumulative FQ 1 - 2 Cumulative FQ 1 - 2 FQ 1 - 2 actual as % of Total Recurrent Actual PE Actual 2003/04 budget 4,308 1,895.4 1,000.6 2,896.02 67.2% - 20,494 1,263 26,065 9,606.6 490.9 11,992.9 45.4 1,045.9 9,606.6 536.3 13,038.8 46.9% 42.5% 50.0% - 55 16,274 4,578 2,008 483 452 587 461 24,898 5.0 4,112.7 1,934.5 300.9 273.7 226.7 218.1 159.5 7,231.1 2,983.0 309.5 58.5 38.4 21.1 10.2 8.1 3,428.7 5.0 7,095.7 2,244.0 359.4 312.1 247.8 228.2 167.6 10,659.9 9.1% 43.6% 49.0% 17.9% 64.6% 54.8% 38.9% 36.4% 42.8% - 433 326.6 326.6 75.4% - 4 2,500 4,295 855 8,087 2.6 724.6 1,100.2 54.7 2,208.7 72.6 72.6 2.6 724.6 1,172.8 54.7 2,281.3 65.2% 29.0% 27.3% 6.4% 28.2% 94,934 129,414 224,348 55.0% 130 1,925 55 10,602 4,026 1,732 417 387 541 433 18,193 5,672 552 276 66 65 46 28 6,705 433 172,079 Cumulative FQ 1-2 OC Actual 1,795 20,494 1,133 24,140 4 2,500 3,852 855 7,644 2003/04 Recurrent Estimate 443 443 235,876 407,955 - Annex H Priority Items Development Expenditure Actuals: July - December 2003 (In Millions of Tsh) Description of Priority Project: Vote Subvote Project 2003/04 Local Estimates Priority Projects - Agriculture Research and Extention: Nil Southern Highland Dairy Dev. Project (Vote 73) Small Scale Farmers (Vote77) Agric. Sector Prog. Support - DADS (Vote 78) Agriculture Transport (Vote 82) Kagera Agric. & Envir. Mgt. Prog. (Vote 87) Agriculture Marketing System Dev. Progamme Improv. of Cotton Market and Trade Agriculture Sector Programme Support Agriculture Training Institute National Agriculture Extention Project Integrated Pest Management Stabex Coffee Special Programme for Food Security Support to Agric. Ext. Service Reform Lake Victoria Envir. Mgt. Project Soil Fertility Rec. and Agric. Intesification Participatory Irrigation Dev. Programme River Basin Mgt and Smallholders Soil and Water Conservation National Irrigation Master Plan Study Eastern Zone Client Orient Ries Tanzania Agriculture Reseach Project (II) National Coconut Research Programme Tanzania Tea Research Rehabilitation of Livestock trade Institution Livestock Disease Control Pan African Control of Pizodic National Diary and Rangeland Development Tanzania Livestock Marketing 70-89: Transfers to Local Govt. Authorities 70-89: Regions 37: Prime Minister's Office 24 Ministry of Cooperatives and Marketing 43 Ministry of Agriculture and Food Security 49:Ministry of Water and Livestock Dev. No. Code 8091* * 2002 2003 2002 1001 1001 1001 1003 1003 1004 2001 2001 2001 2001 2001 2001 2001 2002 2002 2002 2002 3001 3001 3001 301 1004 7001 7001 8001 8001 6230/6260 4520 4403 4404 4457 6209 4456 4407 4457 4406 4426 4456 4458 4466 4484 6259 6466 4436 6465 6474 6475 4485 6261 6262 6263 6456 4540 4542 4506 4552 Total Priority Projects - Basic Education: Constr./Reh. of Classrooms & Teacher H'ses Nil Construction and Rehabilitation of Primary Schools Community Interventions (CBAE/COBET) Primary Educ.Programme Support (Basket) Improvement of Primary Education Whole School Development Programme In-service Training Primary Education Dev.Programme (PEDP) 70-89: Transfers to Local Govt. Authorities 70-89: Regions 46: Ministry of Education and Culture 56: Pres. Office: Reg.Admin & L. Govt. Total x_________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 Nil 1003 2001 3001 3001 3001 5001 2002 6230/6260 Nil 6404 4370 4321 6341 6403 4371 6403 2003/04 Foreign Estimates 2003/04 Local and Foreign Estimates Cumulative FQ 1 - 2 Local and Foreign Actuals 40 4 65 169 4,066 320 400 100 50 448 220 300 62 400 70 128 237 45 200 281 1,473 587 2,261 2,049 226 873 350 1,900 125 3,262 493 409 120 6,807 4,689 1,140 63 121 410 4,150 64 106 1,160 986 239 3,736 40 281 4 1,473 587 2,326 2,049 395 4,939 670 2,300 225 3,262 493 409 170 7,255 4,909 1,440 125 121 410 4,550 134 106 128 1,397 1,031 239 3,936 16.3 6.1 227.7 50.0 146.0 50.0 183.1 62.4 140.0 63.5 40.0 10.0 48.0 - 7,324 38,080 45,404 1,043.0 1,185 20 224 50 20 90 300 30 503 514 37,882 3,397 7,160 104,338 1,185 523 738 37,932 3,417 90 7,460 104,368 100 - 1,919 153,794 155,713 100.0 Annex H Health Priority Projects - Primary Health: Constr./Reh of Dispens./Health Ctr's/Distr Hosp. Child and Mother Survival Programme Child and Mother Survival Programme District Health Support project Control of Communicable Diseases 1/ National Institute for Medical Research Health Sector Development Proggramme Tanzania Food and Nutrition Centre Rehabilition of Health Infrastructure Project Health Sector Programme (Basket) 70-89: Transfers to Local Govt. Authorities 70-89: Region 52: Ministry of Health 56: Pres. Office: Reg.Admin & L. Govt. 8091* * 8091* * 1001/2004/ 3001/3002 6230/6260 6230/6260 5405/5496/ 6261/6262/ 6240 3001 3001 3001 3001 2002 2002 5407 5415 5485 5496 5421 6405 1,884 433 Total Roads Priority Projects - Rural Roads Nil Road Sector Programme Rural Roads Rehabilitation 70-89: Transfers to Local Govt. Authorities 70-89: Regions 47: Ministry of Works 8091* * 1001 7001 6230/6260 4102 4132 Total Water Priority Projects - Rural Water Construction/Rev. of Rural Water Supply Construction/Rev. of Rural Water Supply HESAWA Expansion of Rural Water Supply Borehole Drilling and Dams Construction Rehabilitation of Rural Water Supply Rural Water Supply and Sanitation 70-89: Tranfers to Local Govt. Authorities 70-89: Regions 49: Ministry of Water and Livestock Dev. 8091* * 2004 4001 4001 4001 4001 6230/6260 3217/3266/ 5432 Priority Projects - Judiciary Rehabilitation of Court of Appeal Building Acquisation of Building - High Court Mbeya Construction of Building - High Court Kagera Acquisation of Building - High Court Moshi Legal Sector Reform Human Rights Human Rights Standards Law Reform Project Rehabilitation of Building 40:Judiciary 41:Min. of Justice and Constitution Affairs 55:Com. for Human Rights & Good Governance 59:Law Reform Commission 64:Commercial Court 2002 2006 2013 2015 1001 1001 1001 1001 1001 3216 3223 3252 3280 6204 6205 6206 6205 6256 6198 6199 6098 2016 Total HIV/AIDS Priority Projects - HIV/AIDS HIV/AIDS 1/ Tanzania Multisectoral HIV/AIDS Tanzania Multisectoral HIV/AIDS 52: Ministry of Health 92: Tanzania Commission for AIDS 23-95:Other Min's,Depts, Regions & L. Govts 3001 5492 5492 5492 Total Total priority items development expenditure 680 26 50 200 11 20 - 2,533 8,781 239 12,134 228 250 17,600 1,884 433 3,213 8,808 289 12,334 239 270 17,600 3,305 41,766 45,070 877.8 3,050 1,896 25,967 1,896 29,017 2,492.0 3,050 27,863 30,913 2,492.0 1,385 Total Judiciary: - 1,444 5,670 3,174 18,843 1,385 1,504 6,160 300 3,541 19,999 105.0 90.0 95.0 - 3,759 29,131 32,890 290.0 500 800 50 350 300 - 4,158 827 321 220 251 500 800 50 350 4,458 827 321 220 251 610.0 - 2,000 5,777 7,777 610.0 - 3,147 10,427 587 3,147 10,427 587 - 14,161 14,161 - 310,570.7 331,926.8 Notes: Information on actual local and foreign expenditure is not available at the time of preperation of the report. Few expenditure items have been captured due to limited reporting from spending agencies. 1/ Includes upward adjustment due to reallocation from the energy sector to health of TSh 6,186 mn for Vote 52, Project code: 5407; and Tsh 1,000 mn for Vote 52, Project Code: 5492 xi _________________________________________ Ministry of Finance, Quarterly Budget Execution Report October – December 2003 763.6 66.3 47.8 - 60 490 300 367 1,157 21,356.1 - - - 5,412.7