the united republic of tanzania ministry of finance … budget execution report...the united...

1

THE UNITED REPUBLIC OF TANZANIA

MINISTRY OF FINANCE AND PLANNING

THE BUDGET EXECUTION REPORT FOR THE FIRST QUARTER OF 2018/19

(JULY – SEPTEMBER, 2018)

Ministry of Finance and Planning,

18 Jakaya Kikwete Road,

Treasury Square Building,

P.O.Box 2802,

40468 DODOMA.

OCTOBER, 2018

2

LIST OF ABBREVIATIONS

NBS – National Bureau of Statistics

ATCL – Air Tanzania Corporation Limited

BoT – Bank of Tanzania

ENCB – External Non Concessional Borrowing

BCG – Budgetary Central Government

NFA – Net Foreign Assets

GBS – General Budget Support

GDP – Gross Domestic Product

LGA – Local Government Authorities

MDAs – Ministries Departments and Agencies

NPL – Non-Performing Loan

OC – Other Charges

PAYE – Pay as You Earn

REA – Rural Electrification Agency

RAS – Regional Administrative Secretary

SGR – Standard Gauge Railway

TACAIDS – Tanzania Commission for AIDS

TRA – Tanzania Revenue Authority

USD – United State Dollar

VAT – Value Added Tax

3

Table of Contents

1.0 RECENT MACROECONOMIC PERFOMANCE .............................................. 5

1.1. Inflation Trends .................................................................................... 5

1.2. Money Supply and Credit ...................................................................... 5

1.3. Interest Rate ......................................................................................... 6

1.4. Exchange Rate Developments .............................................................. 6

1.5. External Sector Developments ............................................................. 7

2.0 Government Operation ............................................................................ 7

2.1 Revenue ................................................................................................ 7

2.2 Revenue by Source ............................................................................... 8

2.2.1 Taxes on Imports ........................................................................................................................................ 8

2.2.2 Taxes on Domestic Sales .......................................................................................................................... 8

2.2.3 Income Tax .................................................................................................................................................... 9

2.2.4 Other Taxes ................................................................................................................................................. 10

2.2.5 Non Tax Revenue ...................................................................................................................................... 11

2.3 Expenditure ......................................................................................... 12

2.3.1 Expenditure Performance ..................................................................................................................... 12

2.3.2 Expenditure by Economic Classification ......................................................................................... 14

2.3.3 Expenditure by Function of Government Classification (COFOG) ....................................... 15

2.3.4 Expenditure by Administrative Classification .............................................................................. 16

2.3.5 First Quarter Expenditure Priorities ................................................................................................ 16

2.4 Grants.................................................................................................. 17

2.5 Financing ............................................................................................. 18

2.5.1 Domestic Financing ................................................................................................................................. 18

2.5.2 Foreign Financing ..................................................................................................................................... 19

2.5.3 External Non Concessional Borrowing ............................................................................................ 20

3.0 PUBLIC DEBT DEVELOPMENT ................................................................ 20

3.1 Budgetary Central Government Debt Stock ....................................... 20

3.2 Budgetary Central Government Domestic Stock in Face Value.......... 21

3.3 Budgetary Central Government External Debt in Nominal Value ...... 22

3.4 External Debt by Currency Composition ............................................. 23

3.5 Debt Sustainability Analysis ............................................................... 23

4.0 Budget Out turn to June 2019 ............................................................... 24

4

Executive Summary

During the period ending September 2018, headline inflation decreased to 3.4 percent

from 5.3 percent recorded in the corresponding period in 2017, mainly on account of

the decrease in food inflation. During the period under review, food inflation rate

declined from 9.3 percent to 3.1 percent.

Total domestic revenue collection increased by 10 percent to Shillings 4,526.1 billion

compared to Shillings 4,102.7 billion collected in the corresponding period in 2017/18.

However, the amount collected in the review period is 6 percent below the estimate of

Shillings 4,830.2 billion.

Total Government spending for the first quarter of 2018/19 increased by 20.6 percent

to Shillings 5,225.4 billion from Shillings 4,147.4 billion recorded in the corresponding

quarter in 2017/18. Total expenditure during the review period was equivalent to 66.7

percent of the quarter target of Shillings 7,832.3 billion. Out of the total Government

spending for the first quarter, Shillings 4,648.4 billion was recurrent expenditure which

includes cost of debt servicing and salaries while Shillings 577.0 billion was for

implementing various development projects.

For the first quarter of 2018/19, total disbursement of external resources amounted to

Shillings 174.9 billion. The total disbursed amount is equivalent to 36 percent of the

quarter estimate of Shillings 488.6 billion. Out of the total disbursement, basket funds

amounted to Shillings 30.4 billion, equivalent to 41 percent of the quarter estimate

while project funds amounted to Shillings 144.5 billion, equivalent to 43 percent of the

period estimates of Shillings 334.2.

As at September 2018, Budgetary Central Government (BCG) debt stock amounted to

Shillings 49,373.02 billion equivalent to an increase of 3.2 percent compared to Shillings

47,823.1 billion as at end September 2017. During the first quarter, Shillings 915.8

billion equivalent to 64.3 percent were realized.

5

1.0 RECENT MACROECONOMIC PERFOMANCE

1.1. Inflation Trends

During the period ending September 2018, headline inflation decreased to 3.4 percent

from 5.3 percent recorded in the corresponding period in 2017, mainly on account of

the decrease in food inflation. During the period under review, food inflation declined

from 9.3 percent to 3.1 percent. However, non-food inflation revealed an upward trend

of 4.8 percent from 3.1 percent recorded during the year ending September 2017, in

the wake of the edging up of world oil prices in the recent months. Core inflation

(excluding food and energy inflation) also increased to 2.2 percent from 1.7 percent for

the year ending September 2017. Inflating by major categories is shown in Chart 1.1

Chart 1.1: Trend of Inflation by Major Categories

0.0

5.0

10.0

15.0

20.0

25.0

Jul-17 Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Jan-18 Feb-18 Mar-18 Apr-18 May-18 Jun-18 Jul-18 Aug-18 Sep-18

Inflation Rate Food Inflation RateEnergy Inflation Rate Non Food Inflation RateNon Food and non Energy Inflation Rate

Source: Ministry of Finance and Planning 1.2. Money Supply and Credit

During the year ending August 2018, extended broad money supply (M3) grew by 6.6

percent compared to a growth of 4.4 percent recorded in August 2017. The increase

was driven by the Net Foreign Assets (NFA) of the banking system and credit to the

private sector. During the period, credit extended to the private sector grew by 5.2

percent compared with 0.2 percent recorded in the corresponding month in August

6

2017. The increase is consistent with the various measures taken by the Government

including improvement of business environment and credit risk management as well as

accommodative monetary policy stance. Slowdown in banks’ holding of Government

Securities and slowdown in the growth of non-performing loans also contributed to the

increase in private sector credit during the period. NFA of the banking system recorded

a year-on-year growth of 13.3 percent in August 2018, compared with 30.6 percent in

August 2017. The improved NFA position of banks was supported by increase in

deposits abroad and decrease in foreign borrowing. A large portion of foreign exchange

holdings of the financial system was contributed by the foreign exchange holding of the

Bank of Tanzania, whose growth declined to 4.6 percent from 6.7 percent in the year to

July 2018. The decline follows the increase in Government foreign obligations in favour

of Government.

1.3. Interest Rate

During the year ended August 2018, overall time deposit rate averaged to 6.69 percent

compared with an average of 10.17 percent recorded in the corresponding period in

2017. On the other hand, overall lending rate decreased to an average of 17.09 percent

in the year ended August 2018 from an average of 18.03 percent recorded in the year

ended August 2017. The 12 months deposit rate decreased to an average rate of 6.78

percent from 8.35 percent in July 2018 and 11.69 percent in August 2017, whereas

short term lending rate rose to an average of 18.12 percent from 17.98 percent in July

2018. The spread between short-term lending and one-year time deposit rates

expanded to 10.31 percentage points during the year ending August 2018 compared to

7.86 percentage points during the corresponding period in 2017.

1.4. Exchange Rate Developments

During the period under review, the value of Shilling remained fairly stable against US

Dollar. The value of the Shilling sustained relative stability against the US Dollar, trading

at Shillings 2,285.0 per US Dollar in August 2018 compared to Shillings 2,278.9 per US

Dollar in the preceding month. Stability of the Shilling was also manifest on annual

basis, as it depreciated by 1.8 percent from Shillings 2,243.5 per US Dollar in July 2017.

7

1.5. External Sector Developments

During the year ending August 2018, current account deficit widened to US Dollar

2,008.5 million from a deficit of US Dollar 1,189.6 million in the year to August 2017,

due to increase in imports. Earnings from exports of goods and services amounted to

US Dollar 8,808.4 million during the year, almost unchanged from the preceding year.

Traditional goods exports amounted to US Dollar 1,157.1 million compared with US

Dollar 852.1 million. The value of goods imports amounted to US Dollar 8,079.9 million,

higher than in the year ending August 2017 by 7.0 percent, and was dominated by

capital and intermediate goods, which grew by 36.1 percent and 38.3 percent,

respectively. The large share of capital goods was a reflection of increased investment

particularly in infrastructure projects. The value of oil imports was US Dollar 1,999.3

million and accounted for 24.7 percent of total goods import.

2.0 Government Operations

2.1 Revenue

Revenue policies for the year 2018/19 continue to focus on widening tax base;

strengthen management of existing sources especially by intensifying the use of

electronic collection systems and other administrative measures. In widening the tax

base, there are two main measures that the Government will undertake, namely

formalization of the informal sector and improve investment environment in order to

increase revenue collection.

During the first quarter of 2018/19, total domestic revenue collection increased by 10

percent to Shillings 4,526.1 billion compared to Shillings 4,102.7 billion collected in the

corresponding period in 2017/18. However, the amount collected in the review period

was 6 percent below the estimate of Shillings 4,830.2 billion. Out of the total collection,

tax revenue amounted to Shillings 3,875.71 billion or 92 percent of the estimated

Shillings 4,195.8 billion. Non-tax revenue was Shillings 507.12 billion against the

estimate of Shillings 414.8 billion, equivalent to 122 percent. LGAs own source was

8

Shillings 143.3 billion against the target of Shillings 219.5 equivalent to 65 percent.

2.2 Revenue by Source

2.2.1 Taxes on Imports

During the first quarter of 2018/19, collections from imports taxes and duties were

Shillings 1,132.8 billion reflecting a performance of 97 percent of estimated Shillings

1,172.9 billion. The gross collection for the period was 9 percent higher compared to

collections in the similar period in 2017/18. All import taxes performed reasonably good

but import duty surpassed the target with collections of Shillings 302.2 billion, which

was 103 percent of estimates of Shillings 292.3 billion while excise on petroleum

imports was Shillings 232.0 billion against the target of Shillings 260.1 billion, equivalent

to 89 percent. VAT on non-petroleum imports were Shillings 557.0 billion equivalent to

97 percent of the estimates of Shillings 574.5 billion. The below target performance was

mainly due to lower than expected collections contributed by a decrease in some of the

imported consumer goods and low exports of some traditional goods.

2.2.2 Taxes on Domestic Sales

Actual tax collection from domestic sales increased by 23 percent during the first

quarter of 2018/19 to Shillings 1,036.2 billion from Shillings 845.0 billion collected in the

corresponding period in 2017/18, and 101 percent of the target of collecting Shillings

1,030.5 billion. Out of the total domestic sales tax, the excise duty was Shillings 287.0

billion, equivalent to 96 percent of the target of collecting Shillings 298.9 billion while

VAT on domestic sales amounted to Shillings 749.2 billion which was 102 percent of the

target of collecting Shillings 731.6 billion. The good performance of the Domestic Excise

Duty was largely attributed to the close monitoring exercise associated with

preparations for introduction of Electronic Tax Stamp (ETS). A trend of tax on domestic

sales for the first quarter in five years is presented in Chart 2.1.

9

Chart 2.1: Trend of Tax on Domestic Sales for the First Quarter of 2014/15 –

2018/19

0.0

200.0

400.0

600.0

800.0

1000.0

1200.0

July - Sept 2014/15

July - Sept 2015/16

July - Sept 2016/17

July - Sept 2017/18

July - Sept 2018/19

Taxes on Domestic Sales

Taxes on Domestic Sales

Source: Ministry of Finance and Planning

2.2.3 Income Tax

The overall income tax collection during the first quarter of 2018/19 was Shillings

1,208.7 billion which is 85 percent of the target of collecting Shillings 1,424.2 billion,

reflecting an increase of 2.2 percent compared to collections registered in the same

period in 2017/18. The below target performance on income tax was mainly on account

of lower than expected collections from PAYE, withholding tax and individual tax. The

only source which registered impressive performance was rental tax, due to the

increase in demand for houses for renting specifically in urban areas like Dodoma City

Council. Revenue performance by major tax item is shown in Chart 2.2.

10

Chart 2.2: Revenue Performance by Major Tax Item July – September 2018

0.0

100.0

200.0

300.0

400.0

500.0

600.0

700.0

800.0

In B

illi

on

Tsh

s

Tax Types

Estimates

Actual

2.2.4 Other Taxes

During the quarter ending September 2018, actual collections from this category

amounted to Shillings 501.2 billion, which was 86 percent of the period estimate of

Shillings 582.4 billion. Out of that, Fuel Levy and Transit Fee recorded Shillings 183.1

billion, equivalent to 88 percent of estimates, Railway Development Fund recorded

Shillings 59.7 billion, equivalent to 100 percent of estimates; National Water

Development Fund was Shillings 34.8 billion, equivalent to 88 percent of estimates; and

Business Skill Development Levy recorded Shillings 69.4 billion, equivalent to 85 percent

of estimates. On the other hand, Departure Service Charges performed at 134 percent

of estimates. In addition, collections for Rural Energy Agency (REA) recorded Shillings

76.5 billion, which is 86 percent of estimates. Revenue performance in July –

September 2018 compared to July – September 2017 is indicated in Chart 2.3.

11

Chart 2.3: Revenue Performance July – September 2018 Compared to July –

September 2017

-

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

5,000

Taxes on Imports

Taxes on Domestic

Sales

Income Tax Other Taxes Non Tax

Revenue LGAs Own Source Total

Revenue

In B

illi

on

Sh

illi

ng

s

Actual July-Sept 2018 Actual July-Sept 2017

2.2.5 Non Tax Revenue

Collections of non-tax revenue in the first quarter of 2018/19 were Shillings 507.1 billion

equivalent to 122 percent of the target of Shillings 414.8 billion. This collection was

higher by 23 percent when compared to collections registered in the same period in

2017/18. The increase in revenue collection was attributed to the continued increase in

the use of electronic payment systems by some MDAs and improved management of

non-tax revenue. LGAs own source revenue collection performance recorded Shillings

143.3 billion, which is 65 percent of the target of Shillings 219.5 billion. Domestic

revenue performance for the first quarter of 2018/19 compared to the performance of

first quarter in 2017/18 is depicted in Chart 2.4.

12

Chart 2.4: Domestic Revenue Performance July – September 2018/19

Compared to Estimates

-

500

1,000

1,500

2,000

2,500

3,000

3,500

4,000

4,500

5,000

Taxes on Imports

Taxes on Domestic

Sales

Income Tax Other Taxes Non Tax

Revenue LGAs Own Source Total

Revenue

In B

illio

n S

hill

ings

Estimates July - Sept 2018 Actual July-Sept 2018

2.3 Expenditure

2.3.1 Expenditure Performance

During the first quarter of 2018/19, Government spending amounted to Shillings

5,225.4 billion, which is equivalent to 66.7 percent of the quarter target of Shillings

7,832.3 billion. This performance is higher by 20.6 percent when compared to the

overall expenditure of Shillings 4,147.4 billion recorded in the corresponding period in

2017/18, mainly due to expenditure needs to finance ongoing infrastructure projects

and cost of debt servicing. The recurrent expenditure which is composed of debt

service, wages and salaries and other charges continued to enjoy the big share of the

total first quarter spending due to the fact that they are largely financed by domestic

revenues which are more predictable than the development budget, which is partly

financed by grants and borrowings.

The total recurrent expenditure during the quarter under review amounted to Shillings

4,648.4 billion, equivalent to 92.6 percent of the quarter target of Shillings 5,017.7

13

billion. The debt service took the largest portion of the recurrent expenditure compared

to other components, registering a total spending of Shillings 2,030.3 billion, equivalent

to 97.0 percent of the quarter target of Shillings 2,092.4 billion (which is 43.7 percent

of the recurrent expenditure), followed by Wages and Salaries with the total

expenditure of Shillings 1,647.5 billion, equal to 90.9 percent of the quarter target of

Shillings 1,813.0 billion (which is 35.4 percent of the recurrent expenditure). The Other

Charges recorded the lowest expenditure of Shillings 970.6 billion equivalent to 87.0

percent of the target of Shillings 1,115.6 billion (20.9 percent of the recurrent

expenditure).

On the other hand, execution of Development Budget during the first quarter amounted

to Shillings 577.0 billion, equivalent to 20.5 percent of the quarter target of Shillings

2,814.6 billion. Out of this amount, Shillings 573.1 billion were locally financed

expenditure which is 23.9 percent of the quarter target of Shillings 2,393.1 billion and

Shillings 3.9 billion were externally financed expenditure, equivalent to 1.0 percent of

target of Shillings 421.5 billion. The overall performance of the budget by main budget

classification and major category items is presented in Chart 2.5 and 2.6

respectively

Chart 2.5 First Quarter Budget Performance by Recurrent and Development

Expenditure Composition


14

Chart 2.6: First Quarter Budget Execution Performance by Major category

Items


2.3.2 Expenditure by Economic Classification

The first quarter expenditure analysis by economic classification showed that interest

payment recorded the highest execution rate of 116.1 percent of the quarter target,

followed by the debt repayment with an execution rate of 90.6 percent. This

performance is consistent with the Government’s committed to ensure all contractual

obligations are fully financed and the maturity profiles of loans acquired by the

Government. Other components with impressive performance are the social benefits

and compensation of employees, which enjoyed absorption rates of 74.3 and 67.6 of

the quarter targets respectively.

Nevertheless, the subsidies transfers registered the lowest performance of 8.5 percent,

mainly on account of lower than expected revenue performance in some sources

especially grants and non-concessional borrowing. The budget performance by

economic classification is presented in Chart 2.7.

15

Chart 2.7: Expenditure by Economic Classification (July 2018 – September,

2018)


2.3.3 Expenditure by Classification of Function of Government (COFOG)

The budget performance by Classification of Function of Government in the first quarter

indicated that the general public service ranked high with the performance of 78.9

percent of the first quarter target, followed by education with execution rate of 72.1

percent. The detailed expenditure performance by COFOG is presented in Chart 2.8

below.

Chart 2.8: Expenditure by Classification of Function of Government (COFOG)


16

2.3.4 Expenditure by Administrative Classification

This section analyses expenditure performance at individual Vote level. The analysis of

the recurrent expenditure (wages and salaries, debt service and other charges)

indicated that, Electoral Commission registered the highest execution rate of 307.4

against the quarter target due to funding unforeseen by-elections caused by deaths and

stepping down of some Members of Parliament and Local Government Ward Councilors.

This was followed by Public Debt and General Services (90.7 percent), Accountant

General (89.1 percent), National Assembly Fund (71.6 percent) and Ministry of

Education, Science and Technology (78.4 percent). The similarity among the five (5)

MDAs in the first quarter is that their budgets comprised of key national priorities that

had to be fully funded.

On development budget, a large number of Votes experienced low execution during the

first quarter mainly due to underperformance in revenue collection in some of domestic

and external revenue sources while few votes had better performance. The common

reason for better performance in these Votes is due to existence of priority projects and

programs which have to be financed during the first quarter. The absorption of the

budget at individual Vote for recurrent and development budget is attached in Annex

C, D and E.

2.3.5 First Quarter Expenditure Priorities

The key expenditure priorities of the Government during the first quarter included:

Julius Nyerere International Airport Terminal III (JNIA): Shillings 15.9

billion were released to continue with construction of the JNIA terminal III;

Higher Education Students’ Loans: Shillings 151.4 billion were released for

financing of higher education students’ loans; and

Fee Free Basic Education: Shillings 62.4 billion were released for financing

the outlays of the fee free basic education.

17

2.4 Grants

Grants received for the first quarter of 2018/19 was Shillings 50.9 billion, equivalent to

30.6 percent of the estimated amount of Shillings 166.0 billion and a decrease of 76

percent compared to the same period in 2017/18. Out of the total grants, project grants

were Shillings 20.5 billion which is 16.3 percent of the estimates of shillings 125.5 billion

and basket funds amounted to Shillings 30.4 billion, equivalent to 75.0 percent of

estimates of Shillings 40.5 billion. Chart 2.9 presents the performance of grants in the

first quarter of 2018/19 compared to the similar period in 2017/18 while Chart 2.10

shows the foreign grants performance for the first quarter.

Chart 2.9: Foreign Grants July – September 2018/19 and July – September

2017/18

0

20

40

60

80

100

120

140

160

180

Programme Grants

Project Grants

Basket Support Grants

In B

illi

on

Sh

illi

ng

s

Actual July - Sept 2018/19 Actual July - Sept 2017/18

18

Chart 2.10: Foreign Grants July – September 2018/19 Estimates Vs Actual

0

20

40

60

80

100

120

140

Programme Grants

Project Grants

Basket Support Grants

In B

illio

n S

hill

ings

Estimates July - Sept 2018/19 Actual July - Sept 2018/19

2.5 Financing

Total financing during the period under review was a buildup of Shillings 134.6 billion

against the target of borrowing Shillings 625.5 billion equivalent to 21 percent. Total

foreign financing was a buildup of Shillings 310.6 against the target of Shillings 25.5

billion. Total domestic financing was Shillings 176 billion equivalent to 27 percent of

estimated domestic financing of Shillings 655 billion.

2.5.1 Domestic Financing

Domestic borrowing in 2018/19 is expected to be Shillings 5,793.7 billion, whereas

Shillings 4,600 billion is for financing rolling over of maturing Treasury Bills and bonds

and Shillings 1,193.7 billion are new loans for financing development projects. During

the first quarter of 2018/19, the Government planned to borrow Shillings 1,425.0 billion.

Out of this amount, Shillings 685.2 billion was for budget financing and Shillings 739.8

billion was for redemption (rollover) of maturing obligations. On the outturn, actual

amount realized was Shillings 915.8 billion equivalent to 64.3 percent of the planned

amount. Out of this amount, Shillings 739.8 billion was used for rolling over of the

matured obligation and Shillings 176 billion was used to finance new development.

19

Chart 2.11: Domestic Financing July – September 2018 Estimates Vs Actual

0

100

200

300

400

500

600

700

Net Domestic Financing

In B

illio

n Sh

illin

gs

Estimates July - Sept 2018/19 Actuals July -Sept 2018/19

2.5.2 Foreign Financing

Net Foreign financing had a buildup of Shillings 310.6 billion against the target of a

buildup of Shillings 25.5 billion. During the quarter under review, disbursements of

concessional loans were Shillings 124 billion which was 59.4 percent of the target of

Shillings 208.7 billion. The underperformance is contributed by delays in confirmation of

funds disbursed through Direct to Project funding (D-Funds) modality. Trend of grants

and external concessional loans is shown in Table 1.

Table 1: Trend of Grants and External Concessional Loans

AID MODALITY Type of assistanceAnnual Commitment

as per budget

Quartely commitment

(July - Sept 2018/19)

Quartely

disbursement

(July - Sept

2018/19)

% of Commitment

GBS Grants 236,264 - -

GBS Concessional Loan 309,501 80,241 - 0%

Sub Total 545,765 80,241 - 0%

Basket Fund Grants 92,163 40,501 30,383 75%

Basket Fund Concessional Loan 33,701 33,701 - 0%

Sub Total 125,864 74,202 30,383 41%

Direct Project Fund Grants 752,982 125,497 20,485 16%

Direct Project Fund Concessional Loan 1,252,035 208,672 124,020 59%

Sub Total 2,005,016 334,169 144,505 43%

Grand Total 2,676,645 488,613 174,888 36%

Summary of quarterly disbursement (All figures in million Shillings)


20

2.5.3 External Non Concessional Borrowing

The Government planned to borrow Shillings 3,111 billion from external non

concessional sources to finance development projects. However, up to September, 2018

the Government has not received any amount from this source. Negotiations with

different commercial banks and Development Financing Institutions are at advanced

stage in order to raise the planned amount. The performance of foreign financing for

the first quarter is presented in Chart 2.12

Chart 2.12: Foreign Financing July – September 2018 (Estimates Vs Actual)

0

50

100

150

200

250

Programme LoansProject Loans

Basket Support Loans Non Concessional

Borrowing

In B

illio

n S

hill

ings

Estimates July - Sept 2018/19 Actuals July -Sept 2018/19

Source: Ministry of Finance and Planning 3.0 PUBLIC DEBT DEVELOPMENT

3.1 Budgetary Central Government Debt Stock

As at September 2018, Budgetary Central Government (BCG) debt stock amounted to

Shillings 49,373.023 billion equivalent to an increase of 3.2 percent compared to

Shillings 47,823.1 billion as at end September 2017 (Chart 1.6). Out of total BCG,

domestic debt stock amounted to Shillings 13,648.57 billion and external debt stock

amounted to shillings 35,724.46 billion. The increase was due to new external

3 Midpoint end period spot exchange rate TZS/USD

21

disbursement and issuance of domestic securities for funding development projects and

depreciation of Shilling against USD on external side. Trend of Budgetary Central

Government Debt Stock is shown in Chart 3.1.

Chart 3.1: Trend of Budgetary Central Government Debt Stock (In Billion

Shillings)

3.2 Budgetary Central Government Domestic Stock in Face Value

As at September 2018, domestic debt stock amounted to Shillings 13,648.57 billion

compared to Shillings 13,417.5 billion as at September 2017, equivalent to an increase

of 1.7 percent. The increase was due to issuance of new debt securities to finance

infrastructure development projects. Large share of domestic debt instruments was

dominated by Treasury Bond which recorded 73 percent, followed by Treasury Bills

20 percent; Special Bond and Stocks 2 percent and other debts 5 percent. Share of

domestic debt by instrument category is depicted in Chart 3.2.

Chart 3.2: Share of Domestic Debt by Instrument Category

22

3.3 Budgetary Central Government External Debt in Nominal Value

As at end September 2018, Budgetary Central Government External debt stock

amounted to USD 15,686.10 million compared to USD 15,375.1 million as at end

September 2018, equivalent to an increase of 2 per cent. Out of that, Disbursed

Outstanding Debt (DOD) was USD 14,849.80 million and USD 847 million was Interest

Arrears. The increase of debt was due to new disbursements and exchange rate

fluctuations of currencies in which the debt is denominated against the US Dollar.

As of September 2018, Budgetary Central Government external debt portfolio consisted

of loans mainly contracted on concessional terms, with multilateral creditors accounting

for 58 percent of the total external debt portfolio, Commercial banks 27 percent,

Bilateral 12 percent and Export Credit Agency (ECA) 3 percent. The multilateral

institutions remained dominant, accounting for more than half of the total external debt

stock. The largest multilateral creditors are International Development Association and

the African Development Bank. Budgetary Central Government external debt by creditor

category is shown in Chart 3.3.

Chart 3.3: Budgetary Central Government External Debt by Creditor Category

23

3.4 External Debt by Currency Composition

The BCG External debt portfolio is dominated by USD, which account for 50 percent

followed by EUR 14 percent, Chines RMB 8 percent, Japanese Yen 7 percent, British

Pound 4 percent and others 17 percent. Tanzania debt is therefore highly exposed to

exchange rate risks particularly USD currency fluctuations (Chart 3.4).

Chart 3.4: External Debt by Currency Composition

3.5 Debt Sustainability Analysis

The recent Debt Sustainability Analysis conducted in November 2017 indicates that,

debt burden indicators in 2017/18:- present value of external debt to GDP was

projected at 19.7 percent compared to 40 percent threshold ; Present value of external

debt to Export was projected at 81.8 compared to 150 percent threshold; present

value of External debt to domestic revenue was projected at 117.1 compared to 250

percent threshold; External debt service to export earning was projected at 9.3 percent

compared to 20 percent threshold; and External debt service to domestic revenue was

projected at 13.3 compared to 20 percent threshold. Basing on the assessment of debt

distress, the Country has capacity to carry more debt for financing development

projects while meeting future financial obligations without sharp adjustment to revenue

and expenditure. However, Government priorities on concessional loans and all loans

are managed prudently.

24

Table 2: Result of Debt Sustainability Analysis

External debt Indicator Threshold 2017/18 2018/19 2019/20 2027/28 2028/29 2036/37 2037/38

Present value of Debt /GDP 40 19.7 19.8 19 12.6 12.5 12.7 12.8

Present value of Debt / Export 150 81.8 83.2 80.7 56.7 56.3 57.4 57.8

Present value of Debt / Domestic revenue250 117.1 117.3 110.1 67.3 66.7 64.5 64.7

Debt Service/Export Earning 20 9.3 8.2 10.1 6.6 6.5 5.9 6

Debt Service / Domestic Revenur 20 13.3 11.6 13.8 7.7 7.5 6.6 6.7

Public debt indicator Threshold 2017/18 2018/19 2019/20 2027/28 2028/29 2036/37 2037/38

Present value debt /GDP 56 34.4 33 31.2 20.5 20.2 19.7 19

Present value debt/Revenue N/A 194.5 183.9 170.7 107.8 105.9 99.2 95

Debt Service/ Domestic Revenue N/A 26.3 23 25.2 13.8 13.6 11.6 11.7


4.0 Budget Out turn to June 2019

The budget performance in the first quarter of 2018/19 showed considerable

achievement in terms of performance of key macroeconomic variables, particularly

inflation. However, the performance of both revenue and expenditure during the

quarter under review was below the anticipated targets. Though encouraging

performance, it is too early to make logical judgments based on the performance of the

first quarter. The Government will continue making efforts to ensure that the budget is

executed as envisaged to achieve the desired output.

25

ANNEX A

Revenue ( Including LGAs own sources) 20,894.4 4,830.2 4,526.1 94% 4,102.7 10% Revenue (Excluding LGAs own sources) 20,158.9 4,610.7 4,382.8 95% 3,978.0 10% Tax Revenue 17,908.3 4,195.8 3,875.7 92% 3,564.1 9% Taxes on Imports 4,903.3 1,172.9 1,132.8 97% 1,037.0 9% Import Duty 1,219.8 292.3 302.2 103% 272.4 11% Petroleum 1,085.3 260.1 232.0 89% 234.5 -1% Excise 1,085.3 260.1 232.0 89% 234.5 -1% Others 2,598.2 620.5 598.6 96% 530.1 13% Excise 200.7 46.1 41.6 90% 34.9 19% VAT on Non-Petroleum imports 2,397.5 574.5 557.0 97% 495.1 12% Taxes on Domestic Sales 4,457.4 1,030.5 1,036.2 101% 845.0 23% Excise 1,285.7 298.9 287.0 96% 238.3 20% Value Added Tax (VAT) 3,171.7 731.6 749.2 102% 606.7 23% Income Tax 6,174.2 1,424.2 1,208.7 85% 1,182.7 2.2% PAYE 2,813.9 663.6 576.5 87% 569.0 1% Corporate and Parastatals 1,982.1 434.5 382.3 88% 328.3 16% Individuals 250.7 58.1 45.2 78% 50.9 -11% Withholding Taxes 974.7 231.0 143.7 62% 187.4 -23% Rental Tax 35.4 8.0 25.5 319% 18.3 39% Other Income 117.5 29.0 35.5 123% 28.9 23% Other Taxes 2,432.0 582.4 501.2 86% 499.3 0% Business Skill Development Levy 341.2 81.2 69.4 85% 68.4 1% Fuel Levy and transit fee 872.5 209.1 183.1 88% 190.4 -4% Stamp Duty 15.0 3.6 3.0 83% 3.2 -6% Departure Service Charges 77.1 18.3 24.6 134% 19.3 27%

Processing Fee-dry cargo-TRA 66.7 16.0 14.3 90% 17.5 0% Export Duty 205.2 49.2 2.6 5% 1.5 0% Railway Development Fund 248.5 59.5 59.7 100% 52.4 14% National Water Development Fund 164.5 39.4 34.8 88% 36.2 -4%

Motor vehicle taxes 33.5 8.0 29.9 373% 22.5 33% Treasury Voucher Cheque 35.1 8.8 3.4 39% 4.2 -20%

Transer to REA 372.5 89.3 76.5 86% 83.6 -9% Refunds -58.5 -14.1 -3.3 23% 0.0 Refunds - VAT -25.6 -5.9 -3.3 55% 0.0 Refunds - other -32.9 -8.2 0.0 0% 0.0

Non Tax Revenue 2,250.5 414.8 507.1 122% 413.9 23% Parastatal Dividends 597.8 82.1 81.2 99% 49.8 63% Ministries and Regions 1,560.9 299.9 395.6 132% 341.2 16% TRA Non Tax 19.9 22.0 21.6 98% 22.9 -6%

Property tax 22.0 10.4 7.1 68% 0.0 Billboard Fee Collections 50.0 0.4 1.6 374% 0.0

LGAs own source 735.6 219.5 143.3 65% 124.7 15% Source: Ministry of Finance and Planning

Revenue Performance July - September 2018

Budget Estimates

July-Sept 2017/18 Actual

Year on year % change

Billion Shillings

Estimates Actual Percent of estimates

July - September 2018

26

ANNEX B QUARTERLY BUDGET EXECUTION PERFORMANCE BY ADMINISTRATIVE CLASSIFICATION (RECURRENT

EXPENDITURE) Report for the quarter ending: 30/09/2018

Vote Code

Vote Name Original

Approved Budget Revised Budget

Quarter Exp. Targets

Quarter Actual Exp.

Actual Exp. As a % of

Quarter Exp.

Targets 002 Teachers Service Commission 12,515,260,000 12,515,260,000 3,127,563,474 1,786,628,687 57.13

003 National Land Use Planning Commission 2,081,926,000 2,081,926,000 520,273,307 318,965,975 61.31

004 Archives Management Department 2,969,632,000 2,969,632,000 742,111,037 383,740,415 51.71

005 National Irrigation Commission 3,947,408,000 9,227,065,692 986,457,259 881,718,100 89.38

007 The Treasury Registrar 54,592,065,000 54,592,065,000 13,642,557,044 2,332,562,416 17.10

009 Secretariat of The Public Remuneration Board 1,652,435,000 2,148,943,817 412,943,507 212,217,689 51.39

010 Joint Finance Commission 2,155,075,000 2,155,075,000 538,553,243 295,325,969 54.84

012 Judicial Service Commission 1,097,343,000 1,104,731,800 205,044,699 203,044,547 99.02

013 Financial Intelligence Unit 2,015,586,000 2,015,586,000 503,694,941 324,024,390 64.33

014 Fire and Rescue Force 32,515,809,000 39,555,216,986 8,125,700,669 6,951,825,291 85.55

015 Commission for Mediation and Arbitration 3,828,024,000 3,941,928,299 956,623,198 664,123,956 69.42

016 Attorney General Office 6,964,382,000 7,286,128,597 1,088,454,694 1,472,541,806 135.29

018 UNESCO Commission 666,855,000 666,855,000 166,647,065 107,259,399 64.36

019 Office of Solicitor General 3,922,854,000 4,535,715,578 980,321,215 199,820,043 20.38

020 The State House 22,644,912,748 22,644,912,748 5,658,963,696 1,649,647,330 29.15

021 The Treasury 531,890,056,000 484,608,309,212 132,919,324,994 101,859,639,094 76.63

022 Public Debts and General Services 10,013,706,140,000 10,013,706,140,000 2,502,425,164,386 2,270,718,941,747 90.74

023 Accountant General Department 46,725,409,000 46,725,409,000 11,676,679,709 10,512,087,096 90.03

024 The Tanzania Cooperative Development Commission 8,048,244,000 8,656,906,620 2,011,256,176 1,345,326,838 66.89

025 Prime Minister 7,016,012,000 7,649,193,187 1,645,594,499 1,372,676,730 83.42

026 Vice President 6,308,631,000 6,485,991,578 1,576,526,887 1,373,146,037 87.10

027 Registrar of Political Parties 19,409,941,000 19,595,109,020 4,850,544,256 3,308,676,896 68.21

028 Ministry of Home Affairs-Police Force 592,888,617,000 642,888,617,000 148,162,865,389 126,701,585,805 85.52

029 Ministry of Home Affairs-Prisons Services 205,664,396,000 211,576,657,875 51,395,532,560 45,554,175,702 88.63

030 President's Office and Cabinet Secretariat 401,158,280,000 401,158,280,000 100,249,454,172 77,327,365,487 77.13

031 Vice President's Office 9,721,116,560 10,002,082,523 1,279,592,848 1,620,646,110 126.65

032 President's Office-Public Service Management and Good Governance

30,464,499,261 32,629,096,895 7,613,078,365 6,214,670,872 81.63

033 Ethics Secretariat 7,461,874,000 8,532,165,846 1,864,722,313 889,109,814 47.68

034 Ministry Of Foreign Affairs and East Africa Cooperation 166,606,232,000 170,477,596,564 41,632,175,317 8,061,513,840 19.36

035 The National Prosecutions Services 15,428,105,000 16,532,536,119 3,855,483,440 2,987,794,167 77.49

037 Prime Minister's Office 17,427,714,000 17,427,714,000 4,351,159,797 2,765,041,448 63.55

038 Defence 1,364,232,770,000 1,392,943,108,932 340,921,769,224 563,960,531,289 165.42

039 National Service 293,239,411,000 303,544,923,900 73,280,528,809 107,799,570,226 147.11

040 The Judiciary Fund 105,611,017,000 105,993,906,570 26,392,193,148 13,647,204,781 51.71

041 Ministry of Constitutional and Legal Affairs 6,884,551,000 6,884,551,000 1,720,449,295 1,706,745,541 99.20

042 The National Assembly Fund 117,205,487,000 117,205,487,000 29,289,651,201 23,291,931,127 79.52

043 Ministry of Agriculture 64,105,298,000 68,136,440,332 16,019,913,970 10,994,863,269 68.63

044 Ministry of Industry, Trade and Investment 24,262,483,000 25,492,041,394 6,063,194,502 5,426,259,888 89.50

045 National Audit Office 55,394,216,000 55,394,216,000 13,843,014,578 8,119,745,317 58.66

046 Ministry of Education, Science and Technology 476,500,224,000 481,218,847,692 119,077,405,977 117,548,327,809 98.72

27

048 Ministry of Lands, Housing and Human Settlements Development

35,451,745,638 47,602,470,155 8,859,391,235 4,555,230,598 51.42

049 Ministry of Water and Irrigation 24,363,869,000 24,363,869,000 6,088,530,863 4,690,910,622 77.05

050 Ministry of Finance and Planning 57,022,927,000 59,206,281,621 14,255,161,521 11,729,141,681 82.28

051 Ministry of Home Affairs 20,567,678,000 20,567,678,000 5,141,713,823 4,139,206,061 80.50

052 Ministry of Health, Community Development, Gender, Elderly and Children - Health

304,473,476,000 322,878,987,808 76,115,324,265 58,194,291,318 76.46

053 Ministry of Health, Community Development, Gender, Elderly and Children - Community Development

27,226,804,000 28,057,976,593 6,798,929,032 4,123,803,861 60.65

055 Commission for Human Rights and Good Governance 3,839,932,000 3,839,932,000 959,944,601 739,054,665 76.99

056 President's Office - Regional Administration and Local Government Authorities

42,868,243,000 42,950,080,264 10,716,632,068 7,816,289,015 72.94

057 Ministry of Defence and National Service 19,250,710,000 19,578,545,510 4,812,484,993 4,602,718,643 95.64

058 Ministry of Energy 27,145,014,000 28,230,870,306 6,785,982,050 3,853,992,592 56.79

059 Law Reform Commission 1,978,579,000 1,978,579,000 494,624,964 314,444,846 63.57

060 Trade and Investment 19,047,145,648 19,047,145,648 4,761,595,941 4,541,651,985 95.38

061 Electoral Commission 4,840,631,000 17,290,290,588 1,210,109,344 7,562,030,470 624.90

062 Ministry of Works, Transport and Communication-Transport

86,292,678,278 90,675,898,135 21,572,306,643 21,140,193,053 98.00

064 Min.of Livestock Development & Fisheries-Fisheries 13,966,406,000 13,966,406,000 1,354,169,581 2,577,985,300 190.37

065 Prime Minister's Office-Labour, Youth, Employment 13,644,067,698 13,644,067,698 3,398,105,995 2,470,653,584 72.71

067 Public Service Recruitment Secretariat 2,366,083,000 2,942,184,295 591,497,089 371,926,078 62.88

068 Ministry of Works,Transport and Communication-Communication

3,856,423,000 4,503,347,755 964,067,186 604,920,866 62.75

069 Ministry of Natural Resources and Tourism 85,816,658,000 86,332,766,543 8,195,135,046 12,838,934,679 156.67

091 Drug Control and Enforcement Authority 5,755,101,000 5,755,101,000 1,247,107,864 1,131,872,336 90.76

092 Tanzania Commission for AIDS 2,609,431,000 2,630,285,863 432,463,951 484,651,686 112.07

093 Immigration Department 55,633,469,000 61,280,247,772 11,924,560,134 9,060,655,232 75.98

094 Public Service Commission 4,403,479,000 4,403,479,000 1,100,825,715 855,790,051 77.74

096 Ministry of Information,Culture, Arts and Sports 24,649,675,000 27,885,086,392 6,162,172,253 4,380,331,985 71.08

098 Ministry of Works, Transport and Communication-Works 42,898,011,066 43,907,615,755 10,520,307,938 7,782,004,031 73.97

099 Ministry of Livestock Development and Fisheries-Livestock

30,362,663,000 30,918,397,125 5,741,789,146 5,545,830,618 96.59

100 Ministry of Minerals 39,287,517,992 39,287,517,992 9,821,879,498 6,111,370,865 62.22

Total Ministries, Independent Department and Agencies 15,740,548,707,888 15,886,631,478,594 3,901,978,118,098 3,725,110,909,662 95.47

036 RAS Katavi 60,385,573,000 60,827,026,573 15,090,354,693 10,210,566,911 67.66

047 RAS Simiyu 133,126,715,000 133,729,646,197 33,268,366,078 26,630,499,407 80.05

054 RAS Njombe 119,964,349,000 120,295,101,303 29,533,089,879 24,843,012,514 84.12

063 RAS Geita 163,703,587,000 164,056,292,661 40,924,259,714 33,203,231,713 81.13

070 RAS Arusha 212,472,686,000 213,259,514,433 53,044,689,628 43,707,748,462 82.40

071 RAS Pwani 187,655,074,000 188,262,760,374 45,086,663,586 37,347,423,532 82.83

072 RAS Dodoma 229,221,577,000 230,187,480,055 40,440,625,310 42,861,089,536 105.99

073 RAS Iringa 151,096,367,000 151,351,864,400 37,758,982,113 29,141,920,315 77.18

074 RAS Kigoma 157,567,475,000 158,193,340,767 39,182,028,085 29,636,203,601 75.64

075 RAS Kilimanjaro 232,126,675,000 232,825,738,317 53,945,925,577 45,795,793,088 84.89

076 RAS Lindi 111,113,271,000 111,660,749,735 27,372,848,499 20,376,937,073 74.44

077 RAS Mara 210,331,881,000 210,974,920,381 52,508,569,823 38,165,087,047 72.68

078 RAS Mbeya 224,863,082,000 226,208,818,027 56,213,521,869 45,979,469,077 81.79

079 RAS Morogoro 261,091,630,000 262,051,833,962 65,270,296,584 53,193,068,348 81.50

080 RAS Mtwara 148,962,697,000 149,646,181,265 37,239,184,623 27,640,115,660 74.22

081 RAS Mwanza 287,616,070,000 288,562,360,527 69,626,238,839 59,860,545,580 85.97

082 RAS Ruvuma 170,404,147,000 170,984,274,943 40,864,303,290 33,582,962,739 82.18

083 RAS Shinyanga 140,061,867,000 140,499,557,553 34,807,980,875 28,631,190,184 82.25

084 RAS Singida 138,695,905,000 139,443,004,506 34,668,212,929 24,652,471,779 71.11

085 RAS Tabora 179,238,828,000 179,515,230,672 39,068,891,057 33,875,501,196 86.71

086 RAS Tanga 256,587,150,000 257,597,992,311 60,057,384,642 50,028,012,748 83.30

087 RAS Kagera 211,913,343,000 213,239,688,640 47,537,694,467 43,923,397,231 92.40

28

088 RAS Dar es Salaam 399,315,459,000 399,579,898,849 83,194,548,621 70,183,561,556 84.36

089 RAS Rukwa 95,068,942,000 95,595,811,617 22,897,972,794 18,746,004,765 81.87

090 RAS Songwe 97,397,493,000 97,503,919,835 21,872,301,769 19,436,576,376 88.86

095 RAS Manyara 148,145,453,000 148,686,868,211 34,282,423,648 31,643,043,217 92.30

Total Regions & Local Government Authorities 4,728,127,296,000 4,744,739,876,113 1,115,757,358,995 923,295,433,659 82.75

TOTAL 20,468,676,003,888 20,631,371,354,708 5,017,735,477,093 4,648,406,343,321 92.64

29

ANNEX C QUARTERLY BUDGET EXECUTION PERFORMANCE BY ADMINISTRATIVE CLASSIFICATION

(DEVELOPMENT LOCAL)

Report for the quarter ending: 30/09/2018

Vote Code

Vote Name Original Approved

Budget

Revised Budget

Quarter Exp. Targets

Quarter Actual Exp.

Actual Exp. As a % Of Quarter

Exp. Targets 003 National Land Use Planning Commission 5,000,000,000 5,000,000,000 1,249,500,000 - 0.00

004 Archives Management Department 5,178,872,000 5,178,872,000 1,294,200,113 - 0.00

005 National Irrigation Commission 6,000,000,000 6,000,000,000 1,499,400,000 - 0.00

007 The Treasury Registrar 1,000,000,000 1,000,000,000 249,900,000 - 0.00

014 Fire and Rescue Force 4,500,000,000 4,500,000,000 1,124,550,000 - 0.00

016 Attorney General Office 2,000,000,000 2,000,000,000 499,800,000 - 0.00

021 The Treasury 1,236,190,593,500 1,034,469,668,667 308,924,029,316 - 0.00

023 Accountant General Department 2,000,000,000 2,000,000,000 499,800,000 - 0.00

028 Ministry of Home Affairs-Police Force 3,000,000,000 3,000,000,000 749,700,000 - 0.00

029 Ministry of Home Affairs-Prisons Services 5,000,000,000 5,000,000,000 1,249,500,000 - 0.00

030 President's Office and Cabinet Secretariat 94,200,000,000 94,200,000,000 23,540,580,000 - 0.00

031 Vice President's Office 3,000,000,000 3,000,000,000 749,700,000 - 0.00


10,939,000,000 10,939,000,000 2,733,656,100 114,487,000 4.19

033 Ethics Secretariat 2,000,000,000 2,000,000,000 499,800,000 - 0.00

034 Ministry Of Foreign Affairs and East Africa Cooperation 10,400,000,000 10,400,000,000 2,598,960,000 - 0.00

037 Prime Minister's Office 10,000,000,000 10,000,000,000 2,499,000,000 - 0.00

038 Defence 8,000,000,000 8,000,000,000 1,999,200,000 - 0.00

039 National Service 6,000,000,000 6,000,000,000 1,499,400,000 - 0.00

040 The Judiciary Fund 15,000,000,000 15,000,000,000 3,748,500,000 - 0.00

041 Ministry of Constitutional and Legal Affairs 1,000,000,000 1,000,000,000 249,900,000 - 0.00

042 The National Assembly Fund 5,000,000,000 5,428,000,000 1,249,500,000 - 0.00

043 Ministry of Agriculture 82,000,000,000 84,000,000,000 20,491,800,000 - 0.00

044 Ministry of Industry, Trade and Investment 90,500,000,000 90,500,000,000 22,615,950,000 - 0.00

045 National Audit Office 7,200,000,000 7,200,000,000 1,799,280,000 - 0.00

046 Ministry of Education, Science and Technology 618,969,400,000 618,969,400,000 154,680,453,060 165,577,827,560 107.05

048 Ministry of Lands, Housing and Human Settlements Development 20,000,000,000 20,000,000,000 4,998,000,000 - 0.00

049 Ministry of Water and Irrigation 443,214,034,677 443,214,034,677 110,759,187,266 23,144,843,528 20.90

050 Ministry of Finance and Planning 19,642,535,000 19,642,535,000 4,910,437,325 - 0.00

051 Ministry of Home Affairs 15,000,000,000 35,512,954,651 3,749,850,000 - 0.00


376,800,000,000 376,800,000,000 94,196,232,000 3,820,228,634 4.06


1,500,000,000 1,500,000,000 374,985,000 - 0.00


283,642,430,000 297,841,881,962 70,907,771,076 37,766,593,051 53.26

057 Ministry of Defence and National Service 220,000,000,000 220,000,000,000 54,997,800,000 - 0.00

058 Ministry of Energy 1,489,741,000,000 1,489,741,000,000 372,420,352,590 66,978,398,461 17.98

060 Trade and Investment 7,000,000,000 7,000,000,000 1,749,930,000 - 0.00

061 Electoral Commission 5,000,000,000 5,000,000,000 1,249,950,000 - 0.00

062 Ministry of Works, Transport and Communication-Transport 2,300,739,947,853 2,303,053,115,253 575,161,979,564 40,474,654,536 7.04

30

064 Min.of Livestock Development & Fisheries-Fisheries 3,000,000,000 3,000,000,000 749,970,000 - 0.00

065 Prime Minister's Office-Labour, Youth, Employment 16,000,000,000 16,000,000,000 3,999,840,000 104,268,600 2.61

067 Public Service Recruitment Secretariat 750,000,000 750,000,000 187,492,500 - 0.00

068 Ministry of Works,Transport and Communication-Communication 15,000,000,000 15,000,000,000 3,749,850,000 - 0.00

069 Ministry of Natural Resources and Tourism 3,000,000,000 3,000,000,000 749,970,000 - 0.00

092 Tanzania Commission for AIDS 3,000,000,000 3,000,000,000 749,970,000 - 0.00

093 Immigration Department 10,000,000,000 10,000,000,000 2,499,900,000 - 0.00

096 Ministry of Information,Culture, Arts and Sports 8,700,000,000 8,700,000,000 2,174,913,000 - 0.00

098 Ministry of Works, Transport and Communication-Works 1,386,165,670,000 1,386,165,670,000 346,467,558,243 176,472,257,271 50.93

099 Ministry of Livestock Development and Fisheries-Livestock 5,000,000,000 5,000,000,000 1,249,950,000 - 0.00

100 Ministry of Minerals 16,800,000,000 16,800,000,000 1,400,000,000 - 0.00

Total Ministries, Independent Department and Agencies 8,883,773,483,030 8,721,506,132,211 2,217,751,947,152 514,453,558,641 23.21

036 RAS Katavi 18,209,775,000 18,199,775,000 4,550,622,773 - 0.00

047 RAS Simiyu 30,247,886,500 30,233,886,500 7,558,946,836 4,682,871,544 61.95

054 RAS Njombe 20,866,837,500 20,854,837,500 5,216,500,707 3,614,683,171 69.29

063 RAS Geita 25,364,060,000 25,350,060,000 6,233,616,333 3,826,981,729 61.39

070 RAS Arusha 47,856,536,000 47,842,536,000 11,963,655,435 - 0.00

071 RAS Pwani 43,644,043,000 43,626,043,000 2,289,716,908 4,041,101,973 176.49

072 RAS Dodoma 73,862,851,500 73,842,851,500 18,464,974,247 4,475,086,686 24.24

073 RAS Iringa 25,124,965,500 25,110,965,500 - 1,467,675,344 0.00

074 RAS Kigoma 30,855,379,500 30,839,379,500 4,844,544,460 3,891,253,530 80.32

075 RAS Kilimanjaro 34,414,289,000 34,396,289,000 8,603,228,107 3,636,205,739 42.27

076 RAS Lindi 24,514,623,500 24,498,623,500 6,128,410,729 - 0.00

077 RAS Mara 28,605,250,000 28,585,250,000 7,151,026,448 1,891,876,124 26.46

078 RAS Mbeya 35,276,662,500 35,262,662,500 8,818,812,858 4,745,730,962 53.81

079 RAS Morogoro 45,650,042,000 45,628,042,000 11,412,054,000 2,254,266,072 19.75

080 RAS Mtwara 36,880,283,500 36,860,283,500 9,152,157,524 - 0.00

081 RAS Mwanza 45,922,990,000 45,904,990,000 108,745,650 4,125,442,489 3,793.66

082 RAS Ruvuma 29,831,976,000 29,813,976,000 7,457,695,680 826,406,911 11.08

083 RAS Shinyanga 25,776,386,500 25,764,386,500 6,443,838,861 585,782,677 9.09

084 RAS Singida 21,614,862,500 21,598,862,500 5,403,499,476 1,147,818,589 21.24

085 RAS Tabora 28,444,039,000 28,420,039,000 7,110,725,310 - 0.00

086 RAS Tanga 40,505,805,000 40,481,805,000 10,126,046,192 - 0.00

087 RAS Kagera 26,909,639,500 26,891,639,500 6,727,140,779 1,101,758,802 16.38

088 RAS Dar es Salaam 180,623,517,500 180,603,517,500 8,554,655,310 1,813,332,253 21.20

089 RAS Rukwa 15,047,012,000 15,037,012,000 2,386,811,649 3,020,618,207 126.55

090 RAS Songwe 30,987,101,500 30,975,101,500 2,205,151,040 3,735,773,149 169.41

095 RAS Manyara 25,583,185,000 25,569,185,000 6,395,540,418 3,783,950,578 59.17

Total Regions & Local Government Authorities 992,619,999,500 992,191,999,500 175,308,117,729 58,668,616,530 33.47

TOTAL 9,876,393,482,530 9,713,698,131,711 2,393,060,064,881 573,122,175,171 23.96

31

ANNEX D QUARTERLY BUDGET EXECUTION PERFORMANCE BY ADMINISTRATIVE CLASSIFICATION

(DEVELOPMENT FOREIGN) Report for the quarter ending: 30/09/2018

Vote Code

Vote Name Original

Approved Budget

Revised Budget Quarter Exp.

Targets Quarter

Actual Exp.

Actual Exp. As a

% Of Quarter

Exp. Targets

005 National Irrigation Commission 19,820,458,000 19,820,458,000 4,953,132,454 - 0.00

007 The Treasury Registrar 650,000,000 650,000,000 162,435,000 81,135,000 49.95

013 Financial Intelligence Unit 248,363,000 248,363,000 62,065,914 - 0.00

019 Office of Solicitor General 248,363,000 248,363,000 62,065,914 - 0.00

021 The Treasury 11,420,674,000 11,420,674,000 2,854,026,433 760,085 0.03

023 Accountant General Department 1,200,000,000 1,200,000,000 299,880,000 101,400,000 33.81

028 Ministry of Home Affairs-Police Force 749,851,000 749,851,000 187,387,765 - 0.00

029 Ministry of Home Affairs-Prisons Services 35,831,000 35,831,000 8,954,167 - 0.00

030 President's Office and Cabinet Secretariat 80,855,489,000 80,855,489,000 20,205,786,701 - 0.00

031 Vice President's Office 2,063,340,000 2,063,340,000 515,628,666 - 0.00


- - - - 0.00

033 Ethics Secretariat 2,050,000,000 2,050,000,000 512,295,000 - 0.00

035 The National Prosecutions Services 527,000,000 527,000,000 131,697,300 - 0.00

037 Prime Minister's Office 26,391,441,000 26,391,441,000 6,595,221,106 - 0.00

040 The Judiciary Fund 20,973,722,000 20,973,722,000 5,241,333,128 358,288,750 6.84

041 Ministry of Constitutional and Legal Affairs 3,221,196,000 3,221,196,000 804,976,880 - 0.00

042 The National Assembly Fund 3,315,613,000 3,315,613,000 828,571,689 41,200,000 4.97

043 Ministry of Agriculture 16,119,516,000 16,119,516,000 4,028,267,048 - 0.00

044 Ministry of Industry, Trade and Investment 2,524,525,000 2,524,525,000 630,878,798 - 0.00

045 National Audit Office 6,512,092,000 6,512,092,000 1,627,371,791 - 0.00

046 Ministry of Education, Science and Technology 311,000,002,000 311,000,002,000 77,718,900,500 512,496,328 0.66

048 Ministry of Lands, Housing and Human Settlements Development

10,537,602,000 10,537,602,000 2,633,346,740 2,068,000,107 78.53

049 Ministry of Water and Irrigation 229,999,999,000 229,999,999,000 57,476,999,750 102,487,900 0.18

050 Ministry of Finance and Planning 9,148,282,000 9,148,282,000 2,286,979,017 9,900,000 0.43


184,959,999,000 184,959,999,000 46,238,150,150 55,000,000 0.12


3,413,845,000 3,413,845,000 - - 0.00

055 Commission for Human Rights and Good Governance 1,796,938,000 1,796,938,000 449,216,531 - 0.00


61,471,111,000 61,471,111,000 15,367,163,039 289,634,000 1.88

058 Ministry of Energy 175,400,000,000 175,400,000,000 43,848,246,000 - 0.00

064 Min.of Livestock Development & Fisheries-Fisheries 4,126,680,000 4,126,680,000 1,031,628,733 - 0.00

065 Prime Minister's Office-Labour, Youth, Employment 1,400,000,000 1,400,000,000 349,986,000 - 0.00

069 Ministry of Natural Resources and Tourism 26,978,082,000 26,978,082,000 6,744,250,719 - 0.00

092 Tanzania Commission for AIDS 7,300,000,000 7,300,000,000 1,588,525,019 - 0.00

096 Ministry of Information,Culture, Arts and Sports - - - - 0.00

098 Ministry of Works, Transport and Communication-Works 435,927,599,000 435,927,599,000 27,081,416,700 - 0.00

100 Ministry of Minerals 2,820,964,000 2,820,964,000 - - 0.00

Total Ministries, Independent Department and Agencies 1,665,208,577,000 1,665,208,577,000 332,526,784,650 3,620,302,170 1.09

32

036 RAS Katavi 6,345,333,000 6,345,333,000 1,585,698,717 19,866,500 1.25

047 RAS Simiyu 12,233,061,000 12,233,061,000 3,057,041,944 9,860,832 0.32

054 RAS Njombe 11,835,473,000 11,835,473,000 2,958,749,895 4,400,000 0.15

063 RAS Geita 13,441,862,000 13,441,862,000 3,360,331,082 27,170,000 0.81

070 RAS Arusha 21,720,681,000 21,720,681,000 5,429,953,043 2,646,000 0.05

071 RAS Pwani 7,479,923,000 7,479,923,000 1,869,905,951 25,190,000 1.35

072 RAS Dodoma 45,083,151,000 45,083,151,000 13,524,945,300 - 0.00

073 RAS Iringa 12,190,507,000 12,190,507,000 - - 0.00

074 RAS Kigoma 27,301,875,000 27,301,875,000 5,351,524,180 14,260,000 0.27

075 RAS Kilimanjaro 11,224,341,000 11,224,341,000 2,805,973,007 3,550,000 0.13

076 RAS Lindi 7,317,840,000 7,317,840,000 - 6,922,200 0.00

077 RAS Mara 11,102,196,000 11,102,196,000 2,775,437,978 - 0.00

078 RAS Mbeya 20,556,008,000 20,556,008,000 5,138,796,440 28,710,000 0.56

079 RAS Morogoro 14,003,320,000 14,003,320,000 3,500,689,967 29,220,000 0.83

080 RAS Mtwara 22,783,294,000 22,783,294,000 4,648,509,052 29,938,929 0.64

081 RAS Mwanza 31,945,628,000 31,945,628,000 7,986,087,544 - 0.00

082 RAS Ruvuma 20,246,825,000 20,246,825,000 2,872,464,347 10,569,250 0.37

083 RAS Shinyanga 10,259,053,000 10,259,053,000 2,564,660,659 33,069,748 1.29

084 RAS Singida 8,271,519,000 8,271,519,000 1,159,077,288 7,615,600 0.66

085 RAS Tabora 15,787,764,000 15,787,764,000 3,946,783,122 33,042,361 0.84

086 RAS Tanga 18,041,806,000 18,041,806,000 4,510,271,082 24,010,000 0.53

087 RAS Kagera 17,192,168,000 17,192,168,000 4,297,870,078 - 0.00

088 RAS Dar es Salaam 71,424,421,000 71,424,421,000 835,987,309 - 0.00

089 RAS Rukwa 8,147,418,000 8,147,418,000 2,036,773,026 8,253,880 0.41

090 RAS Songwe 8,492,050,000 8,492,050,000 1,838,880,692 - 0.00

095 RAS Manyara 11,243,902,000 11,243,902,000 965,118,094 - 0.00

Total Regions & Local Government Authorities 465,671,419,000 465,671,419,000 89,021,529,797 318,295,300 0.36

TOTAL 2,130,879,996,000 2,130,879,996,000 421,548,314,447 3,938,597,470 0.93

the united republic of tanzania ministry of finance … budget execution report...the united...

Documents