1. Tanzania PEFA Assessment 2005

2. A. PFM-OUT-TURNS: Credibility of the budget2005 PI-1Aggregate expenditure out-turn compared to original approved budget A PI-2Composition of expenditure out-turn compared to original approved budget D PI-3Aggregate revenue out-turn compared to original approved budget A PI-4Stock and monitoring of expenditure payment arrears A PEFA Assessment, Tanzania, 2005 Presentation to DPG, UNDP Building, Dar es Salaam, March 15, 2005

3. B. KEY CROSS-CUTTING ISSUES: Comprehensiveness and Transparency2005 PI-5Classification of the budgetC PI-6Comprehensiveness of information included in budget documentation A PI-7Extent of unreported government operationsB PI-8Transparency of inter-governmental fiscal relations C PI-9Oversight of aggregate fiscal risk from other public sector entities. C PI-10Public access to key fiscal informationB PEFA Assessment, Tanzania, 2005 Presentation to DPG, UNDP Building, Dar es Salaam, March 15, 2005

4. C. BUDGET CYCLE2005 C(i) Policy-Based Budgeting PI-11Orderliness and participation in the annual budget process B PI-12Multi-year perspective in fiscal planning, expenditure policy and budgeting B PEFA Assessment, Tanzania, 2005 Presentation to DPG, UNDP Building, Dar es Salaam, March 15, 2005

5. C. BUDGET CYCLE (continued)2005 C(ii) Predictability and Control in Budget Execution PI-13Transparency of taxpayer obligations and liabilitiesB PI-14Effectiveness of measures for taxpayer registration and tax assessment C PI-15Effectiveness in collection of tax paymentsD PI-16Predictability in the availability of funds for commitment of expenditures B PI-17Recording and management of cash balances, debt and guarantees B+ PI-18Effectiveness of payroll controlsC+ PI-19Competition, value for money and controls in procurementC+ PI-20Effectiveness of internal controls for non-salary expenditureC+ PI-21Effectiveness of internal auditC PEFA Assessment, Tanzania, 2005 Presentation to DPG, UNDP Building, Dar es Salaam, March 15, 2005

6. C. BUDGET CYCLE (continued)2005 C(iii) Accounting, Recording and Reporting PI-22Timeliness and regularity of accounts reconciliation B PI-23Availability of information on resources received by service delivery units C PI-24Quality and timeliness of in-year budget reportsB PI-25Quality and timeliness of annual financial statements B PEFA Assessment, Tanzania, 2005 Presentation to DPG, UNDP Building, Dar es Salaam, March 15, 2005

7. C. BUDGET CYCLE (continued)2005 C(iv) External Scrutiny and Audit PI-26Scope, nature and follow-up of external auditD+ PI-27Legislative scrutiny of the annual budget lawC+ PI-28Legislative scrutiny of external audit reportsC PI-29Ethics and anti-corruption measures are in place and effective C+ PEFA Assessment, Tanzania, 2005 Presentation to DPG, UNDP Building, Dar es Salaam, March 15, 2005

8. D. DONOR PRACTICES2005 D-1Predictability of Direct Budget Support (Basket Funding) A D-2Financial information provided by donors for budgeting and reporting on project and program aid C D-3Proportion of aid that is managed by use of national procedures C PEFA Assessment, Tanzania, 2005 Presentation to DPG, UNDP Building, Dar es Salaam, March 15, 2005