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
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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.
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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.
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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