THE UNITED REPUBLIC OF TANZANIA MINISTRY OF … Year Progress... · THE UNITED REPUBLIC OF TANZANIA MINISTRY OF ... MID – YEAR PROGRESS REPORT FOR FY ... Pending and delayed milestones

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THE UNITED REPUBLIC OF TANZANIA

MINISTRY OF FINANCE

PUBLIC FINANCIAL MANAGEMENT REFORM PROGRAMME

(PFMRP PHASE IV)

MID – YEAR PROGRESS REPORT FOR FY 2013/14

(PERIOD: JULY – DECEMBER 2013)

CONTACT:

Permanent Secretary

Ministry of Finance

P.O. Box 9111

Dar es Salaam

June, 2014

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TABLE OF CONTENTS

LIST OF ABBREVIATIONS ................................................................................................................................ 3

Executive Summary................................................................................................................................................ 5

Chapter 1.0 BACKGROUND AND INTRODUCTION........................................................................................ 7

Chapter 2.0 PROGRESS ON IMPLEMENTATION OF PLANNED ACTIVITIES .......................................... 11

Chapter 3.0 BUDGET EXECUTION .................................................................................................................. 25

Chapter 4.0 CHALLENGES AND RECOMMENDATIONS FOR NEXT PERIOD ...................................... 31

Annexes:

a) Annex 1: Detailed assessment of milestone status as at Dec 2013 based on M&E Framework for

2012 – 2017..................................................................................... 32

b) Annex 2: Fund use by milestone for the mid-year 2013/2014 ................................... 62

c) Annex 3: Procurement progress report for the mid-year 2013/2014.......................... 101

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LIST OF ABBREVIATIONS

AG Attorney General

CAG Controller and Auditor General

FY Financial Year

ICT Information & Communication Technology

IPSAs International Public Sector Accounting Standards

LAAC Local Authority Accounts Committee

LGAs Local Government Authorities

JSC Joint Steering Committee

KRA Key Result Area

MDAs Ministries, Departments and Agencies

M&E Monitoring and Evaluation

MIS Management Information System

MKUKUTA Mkakati wa Kukuza Uchumi na Kupunguza Umaskini Tanzania

MoF Ministry of Finance

MTEF Medium Term Expenditure Framework

PAC Public Accounts Committee

PEFA Public Expenditure Framework for Assessment

PFMRP Public Financial Management Reform Programme

PMU Procurement Management Unit

PMIS Procurement Management Information System

PMORALG Prime Minister’s Office Regional Administration and Local Government

PO-PC President’s Office – Planning Commission

PO- PSM President’s Office – Public Service Management

RSs Regional Secretariat’s

SMTB Secretary for Ministerial Tender Board

TRA Tanzania Revenue Authority

TRMIS Treasury Registrar Management Information System

TWG Technical Working Group

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EXECUTIVE SUMMARY

This report covers the period of first half of the FY 2013/14 in the second year of PFMRP Phase IV

implementation which was launched in June 2012. PFMRP Phase IV complements efforts to realize

national policy objectives stated in Tanzania Development Vision 2025, Five Year Development Plan

(FYDP) 2011/12-2015/16 and MKUKUTA/MKUZA II by ensuring achievement of the following:

(i) Economic growth and poverty reduction achieved through policy-based budget management and

resource mobilization and allocation, improved fiscal discipline and sustainable budget

balance;

(ii) Service delivery improvement through the introduction of result-based management, program

based budgets, accountability and performance audits;

(iii) Good governance through improved transparency, accountability and efficient controls.

PFMRP IV is designed to be an enabler towards enhancing revenue mobilization; improving planning

and budgeting; ensuring transparency, accountability, efficiency and effectiveness in the use of

resources and implementation will be through five Key Results Areas which are: Revenue management;

Budget and Planning; Budget execution, Transparency and Accountability; Budget Control and

Oversight; and Change management, Program Monitoring and Communication. Table 1.1 gives a

summary of the KRA overview.

The approved budget for FY 2013/14 is Tshs. 46,398,324,415 out of which Tshs. 2,730,783,800 are

Project funds, Tshs. 22,557,295,000 local Government contribution and Tshs.21, 110,245,615 Basket

Funds. As at Dec 2013, a total of Tshs.14,073,082,040 was released out of which Tshs. 3,000,415,000

from GoT; Tshs.961,301,040 from Project fund and Tshs. 10,111,366,000 from Basket Fund. Actual

expenditure and commitment as at 31st December, 2013 amounted to Tshs. 15,124,212,175 being 107%

of the fund released1. Expenditure by source was GoT Tshs. 9,591,295,774 equivalent to 68% of the

released funds; Project Tshs. 509,910,857 being 3.6% of the released funds and Basket Fund Tshs.

5,023,005,545 being 36% of the released funds.

1 Expenditure and Commitment include commitment of GoT for construction NAO Headquarters in Dodoma three years ago

and the full amount is yet to be released.

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On the part of procurement, on 31st December, 2013 total procurement amounted to Tshs.

19,378,000,000 equivalent to 73% of the total planned procurements, all at different stages of

procurement process. Postponed procurement activities amounted to Tshs. 1,175,000,000 which

includes Tshs. 950,000,000 and Tshs. 225,000,000 which were planned to be used to procure

communication network equipment and software for integration of systems respectively. NAO is

implementing construction works for regional offices in Dodoma, Rukwa; Mara and Iringa the total

budgeted amount was Tshs. 13,650,000,000. Activities estimated to costs Tshs. 6,031,080,000

representing 25% of the total estimated had not been initiated. Most of them will be procured in the

second half of the financial year. Detailed procurement progress report is displayed under Annex 3.

The programme recorded fairly satisfactory progress whereby 28 milestones (out of 153) were

achieved while 101 milestones were on track while 24 milestones (16%) recorded no progress. Key

achievements during the period include submission of draft bills (VAT and Tax Administration) to

Cabinet secretariat; draft of national procurement policy draft; installation of asset management

software; capacity building for internal audit as well as external audit functions (NAOT); modification

of server room at MOF to prepare for ICT integration and finalization of action plan for streamlining

and rationalizing the national processes and systems for intergovernmental transfers to LGAs.

Though it is not a milestone under PFMRPIV M&E framework, one of the most notable achievements

of the period was the undertaking and finalization of PEFA covering Central Government. The report

revealed steady improvement in PFM systems since the 2010 PEFA assessment with a significant

influence from PFMRP implementation. Out of 31 PIs, 12 ratings improved, 5 are in process of

improving, 9 PIs have not changed and 2 have fallen. Weaknesses revealed in the PEFA exercise

resulted into fine-tuning of the PFMRPIV M&E framework which was one of the key objectives of the

Sept 2013 Joint Supervision Mission. New milestones were identified; others were merged while others

were improved to make them more “SMART”.

Report Layout

This report comprises of four chapters: Chapter one provides background information and introduction; Chapter

two covers progress on implementation of the planned activities for six months (July–December) 2013; Chapter

three reports the budget execution and Chapter four highlights on challenges and recommendations for next

period of implementation. Annex 1 give detailed assessment of milestone status as at the end of December, 2013

based on M&E Framework for 2012 – 2017; annex 2 gives a detailed of financial status per component as of

December 2013 and 3: Procurement Progress report for the period ended December, 2013.

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CHAPTER ONE

INTRODUCTION

1.0 Introduction

PFMRP Phase IV which was launched in June 2012 complements efforts to achieve national policy

objectives stated in Tanzania Development Vision 2025, Five Year Development Plan (FYDP) 2011/12-

2015/16 and MKUKUTA/MKUZA II by ensuring achievement of the following:

(i) Economic growth and poverty reduction achieved through policy-based budget

management and resource mobilization and allocation, improved fiscal discipline and

sustainable budget balance;

(ii) Service delivery improvement through the introduction of result-based management,

program based budgets, accountability and performance audits;

(iii) Good governance through improved transparency, accountability and efficient controls.

PFMRP IV is designed to be an enabler towards enhancing revenue mobilization, improving planning

and budgeting; ensuring transparency; accountability; efficiency and effectiveness in the use of

resources and implementation will be through five Key Results Areas which are: Revenue management;

Budget and Planning; Budget execution, Transparency and Accountability; Budget Control and

Oversight; and Change management, Program Monitoring and Communication. Table 1.1 gives a

summary of KRA overview.

The Public Financial Management Reform Program is implemented in line with the on-going reforms in

the Public Sector which aim at improved performance, efficiency and effectiveness in service delivery

for sustainable economic growth. In doing so, PFMRP IV will address interventions which will be:

i. Comprehensive to include the various key reform activities in the PFM systems as well as the

cross-cutting issues related to capacity building, improving infrastructure for service delivery,

and reviewing the institutional policy and regulatory frameworks;

ii. Captured in a well defined Monitoring and Evaluation framework, sequenced to manage

priorities and ensure a more accurate cash forecasting and achievement of results;

iii. Linked and inter-dependent with clear demarcation of responsibilities and accountability;

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iv. Better standardized and automated systems to ensure attainment of desired results in financial

recording and reporting;

v. Well managed, with effective institutional arrangement to support implementation of the

programme;

vi. Focused, aiming at supporting agencies and initiatives which are likely to have a great cross

cutting impact on the PFM system.

Table 1.1 KRA and components overview

Key Result Area (KRA) Major Component,

Department and KRA-

TWG

KRA 1: Revenue Management

Leader: CPAD

Focus: improving revenue forecasting and resources mobilization and

reviewing & streamlining existing revenue policies, laws and regulations.

The intervention aims at developing appropriate model for revenue

forecasting to improve cash flow forecasting to spending units. Also the

KRA will continue to improve external resource management, review

retention schemes and enhance capacity for managing public investments.

1. CPAD – MoF

2. TR - MoF

3. PMO-RALG

4. External Finance -

MoF

5. MDAs

KRA 2:Planning and Budgeting

Leader: BC

Focus: improving macro-fiscal policy, planning, MTEF credibility,

enhancing budget classification by adopting GFS 2001 and CoFoG

standards, facilitate program based budgeting, broadening the scope of the

chart of accounts, enhancing monitoring, reporting and accountability and

review of the Medium Term Strategic Planning & Budgeting Manual

(MTSPBM) to enable the national development planning and budgeting

system to articulate national policy priority targets with the desired

institutional results.

1. CB – MoF

2. CPAD – MoF

3. PMO-RALG

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KRA 3: Budget Execution, Transparency and Accountability

Leader: ACCGEN

Focus: achieving greater predictability of resources to spending units;

strengthening capacity on procurement, cash and debt management; and

improving the scope and quality of financial recording and reporting

1. PPRA

2. PPPD

3. ACCGEN - MoF

4. CPAD - MoF

5. DGAM - MoF

KRA 4: Budget Control and Oversight

Leader: IAG

Focus: strengthening capacity on audit functions (internal and external) as

well as oversight function of the Parliament. The interventions involves

providing technical guidance and capacity building to MDAs and LGAs in

the areas of internal audit and to facilitate timely independent external

examination of financial and performance auditing and report to the public

1. IAG - MoF

2. NAO (and

Parliament PACs)

3. TR

KRA 5:Change Management Programme Monitoring and

Communication

Leader: DPD

Focus: cross cutting issues including capacity building on change

management, Monitoring and Evaluation, stakeholders’ communication,

coordination and leadership for efficient and effective programme

implementation.

1. DFMIS - MoF

2. GCU - MoF

3. DPD – MoF

4. PMO – RALG

5. ACGEN - MoF

6. DAHRM - MoF

7. Zanzibar

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CHAPTER TWO

PROGRESS ON IMPLEMENTATION OF PLANNED ACTIVITIES

There is notable progress with regard to some milestones, but the report also highlights some delays in

implementation in other milestones and reveals that other milestones remain at risk for implementation

if remedial action is not taken.

2.1 Highlights on Targets/Outputs and Implementation Status of Milestones as per M&E

Framework

The number of assessed milestones has been reduced because some milestones have been merged, a few

new milestones have been created, the implementation of which will commence during FY 2014/15. The

number of milestones has been reduced from 167 to 153. Thus, the review was done on the 153

milestones budgeted for implementation in FY 2013/14 showed that, 28 milestones (18%) had been

achieved. However, 101 milestones (66%) recorded a satisfactory implementation progress (on track)

while 9 milestones (6%) are pending, 13 milestones (9%) delayed in implementation and 2 (1%) are at

risk. Pending and delayed milestones were dependent on the accomplishment of other milestones. For

milestones reliant on diagnostic work/studies, the formulations of action plans for the implementation of

the recommendations are an example for delayed progress. Status of implementation of milestones per

KRA as at 31st December, 2013 is displayed in Table 1 below and the detailed information on each

milestone is outlined in Annex 1. Progress toward achieving the output under each KRA is presented in

the next part.

Table 1: Cumulative Milestone Status for FY 2013/14

KRA Achieved On Track Pending Delayed At Risk Total

KRA 1 - 17 1 - 1 19

KRA 2 2 8 5 3 - 18

KRA 3 9 30 - - 1 40

KRA 4 8 25 2 2 - 37

KRA 5 9 21 1 8 - 39

TOTAL 28 101 9 13 2 153

Percentage 18 66 6 9 1 100

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KRA 1 Revenue Management:

Objective: Strengthened systems, processes and procedures for improving the operational capability of

the revenue collection by June 2016.

Output 1.2: The Government improves efficiency in domestic revenue mobilization both at the policy

and the administration levels by updating legal instruments towards international best practices.

Achievements include:

i. A draft of Tax Administration Bill has been submitted to the cabinet for approval. It is expected

that Cabinet approval and Attorney General Verification will be done in time for the draft Act to

be submitted to parliament.

ii. The first draft of new TR Bill has been submitted to Cabinet Secretariat for an initial review.

Implementation Status of Milestones as Per M&E Result Framework

The implementation status on the 19 milestones was fairly satisfactory of which 17 (89.4%) were on

track with 1 pending and 1 at risk.

Figure 1 below depicts schematic presentation of KRA 1 status as at June, 2013.

89.40%

5.30% 5.30%

Fig 1: KRA 1 Milestone Status

Achieved

On Track

Pending

Delayed

At Risk

A milestone assessed to be at risk is the Bill for an act to amend the Local Government Finances Act No.

9 of 1982 (Milestone 1.3.7). The delayed milestones are 1.1.1 and 1.1.2 which were merged to form a

new milestone on undertaking a study to identify ways of improving tax revenue forecast and action

plan by June 2014.

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The table below highlights the mid-year expenditure in KRA 1.

Component Name

Sources

of

Fund

Approved Budget Fund Released Total Commitment

and Expenditure

% of

expenditure

against fund

released

% of

expenditure

against budget

1 2 3 4 7 9 10

POLICY

ANALYSIS DEPARTMENT

GoT 100,000,000 53,700,000 52,700,000 98% 53%

BF 228,000,000 86,000,000 86,000,000 100% 38%

Project 56,597,600 - - 0%

TOTAL FOR

COMPONENT

384,597,600 139,700,000 138,700,000 99% 36%

MINISTRY OF NATURAL

RESOURCES

AND TOURISM

BF

162,250,000 90,000,000 28,027,000

31% 17%

TOTAL FOR

COMPONENT

162,250,000 90,000,000 28,027,000 31% 17%

EXTERNAL

FINANCE

GoT 100,000,000 - - 0%

BF 379,060,000 162,060,000 158,658,980 98% 42%

Project 25,000,000 0%

TOTAL FOR

COMPONENT

504,060,000 162,060,000 158,658,980 98% 31%

PMO-RALG GoT - - -

BF 600,930,000 435,430,000 77,652,500 18% 13%

TOTAL FOR

COMPONENT

600,930,000 435,430,000 77,652,500 18% 13%

TOTAL KRA 1 1,651,837,600 827,190,000 403,038,480 49% 24%

KRA 2 Budgeting and planning

Objective: Strengthened capacity of planning and budget management, including results and program

based budgeting, within MoF, MDAs and LGAs by June 2016.

Output 2.1: Strengthened capacity of MDAs, RSs and LGAs in implementing program based

budgeting by June 2016. Achievements include:

i. The Chart of accounts has been modified to accommodate Program Based Budgeting (PBB) and

the .

ii. Training for MDAs will be done after third quarter with LGAs to be decided after review of the

action plan.

Output 2.2: Increased effective utilization of Planning and budgeting tools by 2016. Achievements

include:

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i. The PER process has been strongly revitalized, the PER Group has continued to conduct regular

meetings on the on-going 5 studies and an annual dissemination workshop is planned to be done

in October 2014.

ii. Training for MDAs on Prioritization and Planning and on the new budget cycle was carried out.

Implementation Status of Milestones as Per M&E Result Framework

During the period under review, 2 milestones (11%) were achieved, 8 milestones (44%) were on track, 5

milestones (28%) were pending and 3 milestones (17%) delayed in implementation. Figure 2 below

depicts the schematic presentation for KRA 2 status as at December, 2013.

11%

44%28%

17%


Achieved

On Track

Pending

Delayed

The milestones delayed are those related to action plan for budget legal framework and MTSPBM.

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The table below highlights the mid-year expenditure in KRA 2.

Component Name

Sources

of

Fund


and Expenditure

% of

expenditure

against fund

released

% of

expenditure

against budget

1 2 3 4 7 9 10

GOVERNMENT

BUDGET

DIVISION

GoT 1,500,000,000 525,390,000 - 0% 0%

BF 470,400,000 343,600,000 -

0% 0%

TOTAL FOR

COMPONENT

1,970,400,000 868,990,000 - 0% 0%

PMO-RALG GoT - - -

BF 44,000,000 44,000,000 - 0% 0%

TOTAL FOR

COMPONENT

44,000,000 44,000,000 - 0% 0%

TOTAL KRA 2 2,014,400,000 912,990,000 - 0% 0%

KRA 3: Budget Execution, Accountability and Transparency

Objective: Improved utilization of public resources in a more effective, efficient and transparent manner

by June 2016

Output 3.1: Improved public procurement performance by PEs by 2015. Achievements include:

i. 120 PEs were audited and the results indicated the compliance level of 64%.

ii. PPA 2011 has been disseminated to 85 Board of Directors and 189 Accounting officers of

Public Entities.

iii. A survey to update database on unit costs for common activities in construction works

undertaken in 7 regions.

iv. PMIS is in fully functional in 364 PEs with 699 registered users.

Output 3.2: Strengthened public sector procurement by June 2015. Achievements include:

i. Verification and update of the database for 1,109 Public Procurement and Supplies Staff (now

includes Tanga, Morogoro and Lake Zone).

ii. Draft of the National procurement policy is in place and the stakeholders’ inputs in the draft

National Procurement Policy.

Output 3.3: Strengthened capacity of MDAs, RSs and LGAs in Cash management by 2015.


i. 163 LGA are operating 7 bank accounts.

ii. 271 staff from MDAs trained on cash management.

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Output 3.5: Improved integrity and content of government financial statements and the migration from

IPSAS cash to IPSAS accrual accounting for all government accounts is progressing in accordance with

plans. Achievements include:

i. Action plan for migration towards IPSAS Accrual accounting is under implementation with the

opening balances for the financial year 2012/2013 for all MDAs established in order to facilitate

the implementation of IPAS Accrual;

ii. 250 accountants from MDAs and Regions were trained on migration to IPSAS Accrual.

iii. PFA has been reviewed by stakeholders and awaits to be tabled to Parliament for enactment.

Output 3.6: Improved accountability in management of Government Assets for supporting migration to

IPSAS Accrual. Achievements include:

i. An interim report for valuation of Government assets in 34 MDAs and RSs is available for

discussion;

ii. Asset management software is installed and tested while training of 40 staff will be undertaken

in fourth quarter of FY 2013/14.

Implementation Status of Milestones as per M&E Result Framework

Out of 40 assessed milestones in KRA 3, achievement was realized in 9 (22.5%) milestones, which

include finalization of National procurement policy draft, the preparation and issuing of public

procurement regulations. Satisfactory progress (on track) was recorded in 30 (75%) milestones and

1(2.5%) milestone was at risk.

Figure 3 below depicts the schematic presentation for KRA 3 status as at December, 2013.

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22.50%

75%

2.50%


Achieved

On Track

Pending

Delayed

At Risk

The table below shows the expenditure in KRA 3 as at December 2013

Component Name

Sources

of

Fund


and Expenditure

% of

expenditure

against fund

released

% of

expenditure

against budget

1 2 3 4 7 9 10

ACCOUNTANT

GENERAL DEPARTMENT

GoT 400,000,000 - - 0%

BF 4,355,547,615 1,947,250,000 1,250,607,908

64% 29%

TOTAL FOR

COMPONENT

4,755,547,615 1,947,250,000 1,250,607,908 64% 26%

GOVERNEMNT ASSET

MANAGEMENT

DIVISION

GoT 500,000,000 120,000,000 - 0% 0%

BF

2,010,000,000 1,490,500,000 155,476,647

10% 8%

TOTAL FOR

COMPONENT

2,510,000,000 1,610,500,000 155,476,647 10% 6%

PUBLIC

PROCUREMENT

POLICY DIVISION

GoT 100,000,000 30,000,000 - 0% 0%

BF 776,000,000 505,000,000 118,368,683

23% 15%

TOTAL FOR

COMPONENT

876,000,000 535,000,000 118,368,683 22% 14%

POLICY ANALYSIS

DEPARTMENT

GoT - - -

BF 800,000,000 - -

0%

TOTAL FOR

COMPONENT

800,000,000 - - 0%

TOTAL KRA 3 8,941,547,615 4,092,750,000 1,524,453,238 37% 17%

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Objective: Improved adherence and enforcing of MDAs and LGAs to financial internal controls, rules,

laws, regulations and audit recommendations by June 2016

Output 4.1: Increased coverage and quality of the internal audit functions by 2016. Achievements

include:

i. Internal Audit manual/guidelines, standards and quality assurance improvement programme in

line with International Standards developed.

ii. A consultant is already engaged for conducting technical audits for 70 projects.

iii. Survey to identify weaknesses of MDAs audit committees was conducted.

iv. Training on roles of internal auditors for 226 stakeholders (Mayors, Council Chairpersons and

Internal Audit) was conducted.

v. Training on roles of internal auditors to 114 audit committees’ chairpersons was conducted.

Output 4.2: Strengthened External audit functions by 2016. Achievements include:

i. 12 NAOT offices have been connected with WAN.

ii. The study on two of five Team Mate modules is completed. The activation of the Two of the five

Team Mate modules will be conducted.

iii. The Citizen Audit report for 5 General Audit Reports in Kiswahili language has been prepared

internally and printed.


During the period, 8 milestones (21.6%) were achieved, 25 milestones (67.6%) were on track, 2 (5.4%)

pending and 2 (5.4%) milestones delayed.

Figure 4 below depict milestone status for KRA 4 by December, 2013.

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21.60%

67.60%

5.40% 5.40%


Achieved

On Track

Pending

Delayed

The table below shows the expenditure in KRA 4 as of December 2013

Component

Name

Sources

of Fund Approved Budget Fund Released

Total Commitment

and Expenditure

% of

expenditure

against fund

released

% of

expenditure

against budget

1 2 3 4 7 9 10

INTERNAL

AUDITOR GENERAL

DIVISION

GoT 750,000,000 105,000,000 105,000,000 100% 14%

BF 1,589,000,000 844,810,000 576,103,000

68% 36%

TOTAL FOR

COMPONENT

2,339,000,000 949,810,000 681,103,000 72% 29%

NATIONAL

AUDIT OFFICE2

GoT 15,250,000,000 1,334,375,000 9,058,462,305 679% 59%

BF 2,422,000,000 786,075,000 786,075,000 100% 32%

TOTAL FOR

COMPONENT

17,672,000,000 2,120,450,000 9,844,537,305 464% 56%

PPRA

GoT 950,000,000 151,000,000 33,140,151 22% 3%

BF 1,117,188,000 343,906,000 333,191,391 97% 30%

Project 2,616,895,000 961,301,040 509,910,857 53% 19%

TOTAL FOR

COMPONENT

4,684,083,000 1,456,207,040 876,242,399 60% 19%

TREASURY REGISTRAR

GoT 600,000,000 70,000,000 69,333,949 99% 12%

BF 1,028,800,000 758,100,000 309,707,699 41% 30%

TOTAL FOR

COMPONENT

1,628,800,000 828,100,000 379,041,648 46% 23%

TOTAL KRA 4 26,323,883,000 5,354,567,040 11,780,924,352 220% 45%

2 The commitment shown is for the construction of Dodoma office building which is designated to be NAOT Head quarters.

The construction contract was signed some three years ago with the value of TShs. 15bn. The constructors have finished

their work and the building is expected to be handed over in June, so far the committed amount need to be paid and the

Government is yet to release the full amount

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KRA 5 – Change Management, Programme Monitoring and Communication

Objective: Improved management practices with increased accountability and leadership to better

manage performance of PFMRP.

Output 5.2: Utilization of EPICOR modules increased from seven to ten. Achievement includes:

i. 381 end users trained on EPICOR new version (9.05).

Output 5.3: All software development and module upgrades are coordinated with the overarching plans

for ICT integration. Achievements include:

i. The MoF server room has been modified to manage acquisition of software and development.

Output 5.4: Improved communication and public access to key fiscal information to stakeholders.


i. The final draft of communication strategy has been submitted to the MoF Head of Departments

for comments.

Output 5.5: Coordination and Standardization of PFM Training Achieved. Achievements include:

A PFM training mapping exercise finalized and the draft report is under discussion.

Output 5.12: National systems and processes for intergovernmental transfers to LGAs streamlined and

rationalized. Achievements include:

The finalization of action plan for streamlining and rationalizing the national processes and

systems for intergovernmental transfers to LGAs. Implementation of some actions in the short

term started in FY 2013/14 and others will be included in FY 2014/15.

133 LGAs are all operating its accounts by using Epicor 9.05


In KRA 5, achievement recorded in 9 milestones (23.1%), 21 milestones (53.8%) recorded a satisfactory

progress, 1 milestone (2.6%) was pending and 8 (20.5%) milestones delayed for implementation.

Figure 5 below depicts the schematic presentation for KRA 5 status as at December, 2013.

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23.10%

53.80%

2.60%

20.50%


Achieved

On Track

Pending

Delayed

The table below shows the expenditure in KRA 5 as at December 2013

Component Name

Sources

of

Fund


and Expenditure

% of

expenditure

against fund

released

% of

expenditure

against budget

1 2 3 4 7 9 10

FINANCIAL

INFORMATION

MANAGEMENT SYSTEM

GoT 750,000,000 230,000,000 46,749,369 20% 6%

BF

1,744,000,000 325,000,000 92,480,038 28% 5%

TOTAL FOR COMPONENT 2,494,000,000 555,000,000 139,229,407 25% 6%

PMO-RALG GoT - - -

BF 786,270,000 79,610,000 - 0% 0%

TOTAL FOR COMPONENT 786,270,000 79,610,000 - 0% 0%

ADMNISTARTION

DEPARTMENT

GoT 200,000,000 140,000,000 27,660,000 20% 14%

BF 207,000,000 90,000,000 10,000,000 11% 5%

TOTAL FOR COMPONENT 407,000,000 230,000,000 37,660,000 16% 9%

GOVERNEMNT

COMMUNICATION UNIT

GoT 300,000,000 64,900,000 22,200,000 34% 7%

BF 323,500,000 262,725,000 116,600,230 44% 36%

TOTAL FOR COMPONENT 623,500,000 327,625,000 138,800,230 42% 22%

PLANNING

DEPARTMENT

GoT 1,057,295,000 176,050,000 176,050,000 100% 17%

BF 1,566,300,000 1,217,300,000 924,056,469 76% 59%

Project 32,291,200 - - 0%

TOTAL FOR COMPONENT 2,655,886,200 1,393,350,000 1,100,106,469 79% 41%

ZANZIBAR BF 500,000,000 300,000,000 - 0% 0%

TOTAL FOR COMPONENT 500,000,000 300,000,000 - 0% 0%

TOTAL KRA 5 7,466,656,200 2,885,585,000 1,415,796,106 49% 19%

CHAPTER THREE

20

BUDGET EXECUTION

3.1 Funds Disbursement and Release

The approved budget for FY 2013/14 is Tshs. 46,398,324,415 out of which Tshs. 2,730,783,800 are

Project funds, Tshs. 22,557,295,000 Government funds and Tshs. 21,110,245,615 are Basket funds. Out

of the committed funds (Tshs.16,217,888,000), Basket fund donors disbursed Tshs. 14,463,386,303.

Basket Funds and the status of disbursements is shown in table 3.1 below.

Table 3.1: Basket Funds Disbursement by Development Partners for July-December 2013/14

DPs Commitment Actual Disbursement Difference

DP

DPs Local

Currency

Amount in

(US )

Amount in

(Tshs.) Date

Amount

USD Amount in Tshs.

Amount

USD

Amount in

Tshs.

DANIDA DKK 11,876,870 2,064,200 3,302,720,000 22.07.2013 1,896,844 3,041,608,322

167,356

261,111,678

KFW EUR 600,000 777,180 1,243,488,000 28.07.2013 787,863 1,263,818,917

(10,683)

(20,330,917)

Canada CAD 2,024,903 1,975,900 3,161,440,000 18.10.2013 1,927,897 3,075,987,846

48,003

85,452,154

DFID GBP 2,661,463 4,023,600 6,437,760,000 30.08.2013 3,097,702 4,968,188,168

925,898

1,469,571,832

Ireland EUR 1,000,000 1,295,300 2,072,480,000 05.09.2013 1,318,300 2,113,783,049

(23,000)

(41,303,049)

Sub

Total 10,136,180 16,217,888,000 9,028,606 14,463,386,303

1,107,574

1,754,501,697

3.2 Fund flows

The available Basket funds in the holding account was Tshs. 21,274,239,543 out of which Tshs.

1,661,787,834 was opening balance, Tshs. 5,149,065,406 was unspent balance returned by components

and Tshs. 14,463,386,303 was disbursement by DPs. The amount released to components was Tshs.

10,111,366,000 as detailed in table 3.2.

21

Table 3.2 Movement in Holding Account with the Bank of Tanzania from July-December 2013/14

PFMRP BASKET FUND HOLDING ACCOUNT No. 9931206081

Date Description

Amount in

USD Amount in Tshs.

01.07.2013 (a) Opening Balance 1,042,082 1,661,787,834

Add Inflows

Returned Unspent Balances

02.08.2013 Vote 21 (Budget & External Finance)

341,401 550,460,000

02.08.2013 Zanzibar

303,506 491,674,075

16.08.2013 Vote 50

500,962 811,377,873

11.09.2013 Vote 50 1,241,685 2,011,145,137

11.09.2013 Vote 21 (CPAD)

81,555 132,108,150

04.12.2013 Vote 23 (ACGEN)

11,202 18,060,747

16.12.2013 Vote 23 (ACGEN)

395,709 637,530,598

20.12.2013 Vote 50

310,050 496,708,825

(b) Unspent Balance Total 3,186,069 5,149,065,406

DP Releases

22.07.2013 Denmark 1,896,844 3,041,608,322

28.07.2013 KfW

787,863 1,263,818,917

30.08.2013 DFID 3,097,702 4,968,188,168

08.09.2013 Ireland 1,318,300 2,113,783,049

18.10.2013 CIDA 1,927,897 3,075,987,846

(c) DP Release Total 9,028,606 14,463,386,303

Funds Available (a+b+c) 13,256,757 21,274,239,543

Less Outflows `

23.08.2013 Accountant General

546,902 877,025,000

23.08.2013 PMO-RALG

220,077 352,920,000

23.08.2013 Vote 7,21 and 50 2,008,144 3,220,308,000

04.09.2013 NAOT

490,277 786,075,000

23.10.2013 Ministry of Natural Resources and Tourism

56,426 90,000,000

26.11.2013 Vote 7,21 and 50 2,194,386 3,508,693,000

22

26.11.2013 Accountant General

669,334 1,070,225,000

12.12.2013 PMO-RALG

129,170 206,120,000

Amount Transferred to Exchequer 6,314,716 10,111,366,000

Balance in The Holding Account as at 31 December,2013 6,942,041 11,076,199,184

Note: Holding Account Balance have been translated at Tshs. 1,595.5248 per US $ at 31 December 2013

3.3 Actual Expenditure and Commitment

During the reporting period, actual expenditure and commitment amounted to Tshs. 15,124,212,175

equivalent to 107% of the total funds released. Actual expenditure and commitment by source was GoT

Tshs. 9,591,295,774 equivalent to 320% of the released funds3; Project Tshs. 509,910,857 (53%) and

Basket Funds Tshs. 5,023,005,545 equivalent to 50% of the released funds. Table 3.3 below is the

summary of overall funds release against actual expenditure for July 2013 to December 2013 while table

3.4 shows the summary breakdown by component recipients.

Table 3.3: PFMRP IV Summary of Fund Release and Actual Expenditure and Commitment for July-

December 2013/14

SOURCE OF FUNDS

APPROVED

BUDGET

CUMMULATIVE

RELEASE

CUMMULATIVE

EXPENDITURE

AND

COMMITMENT

% ON

RELEASE

GOT 22,557,295,000 3,000,415,000 9,591,295,7744 320%

PROJECT 21,110,245,615 10,111,366,000 5,023,005,545 50%

BF 2,730,783,800 961,301,040 509,910,857 53%

GRAND TOTAL 46,398,324,415 13,399,074,040 15,031,732,138 117%

3 The over expenditure and commitments is caused by NAO see Note 1& 2

4 The over expenditure and commitments is caused by NAO see Note 1 & 2

23

Table 3.4: PFMRP IV Fund Release against Expenditure and Commitment by component for FY 2012/13

Component Name

Sources

of

Fund

Approved Budget Fund Released Expenditure to

date

Commitments to

Date

Total

Commitment and

Expenditure

Fund Balance Budget Balance

% of

expenditure

against budget

1 2 3 4 5 6 7 8 9 10

POLICY

ANALYSIS

DEPARTMENT

GoT 100,000,000 53,700,000 52,700,000 - 52,700,000 1,000,000 46,300,000 53%

BF 1,028,000,000 86,000,000 86,000,000 - 86,000,000 - 942,000,000 8%

Project 56,597,600 - - - - - 56,597,600 0%

TOTAL FOR COMPONENT 1,184,597,600 139,700,000 138,700,000 - 138,700,000 1,000,000 1,044,897,600 12%

MINISTRY OF

NATURAL

RESOURCES AND

TOURISM

BF 162,250,000 90,000,000 28,027,000 - 28,027,000 61,973,000 72,250,000 17%

TOTAL FOR COMPONENT 162,250,000 90,000,000 28,027,000 - 28,027,000 61,973,000 72,250,000 17%

EXTERNAL

FINANCE

GoT 100,000,000 - - - - - 100,000,000 0%

BF 379,060,000 162,060,000 85,398,980 73,260,000 158,658,980 3,401,020 217,000,000 42%

Project 25,000,000 25,000,000 0%

TOTAL FOR COMPONENT 504,060,000 162,060,000 85,398,980 73,260,000 158,658,980 3,401,020 342,000,000 31%

BF 1,431,200,000 559,040,000 77,652,500 - 77,652,500 481,387,500 872,160,000 5%

TOTAL FOR COMPONENT 1,431,200,000 559,040,000 77,652,500 - 77,652,500 481,387,500 872,160,000 5%

GOVERNMENT

BUDGET

DIVISION

GoT 1,500,000,000 525,390,000 - - - 525,390,000 974,610,000 0%

BF 470,400,000 343,600,000 - - - 343,600,000 126,800,000 0%

TOTAL FOR COMPONENT 1,970,400,000 868,990,000 - - - 868,990,000 1,101,410,000 0%

Component Name

Sources

of

Fund

Approved Budget Fund Released Expenditure to

date

Commitments to

Date

Total

Commitment and

Expenditure

Fund Balance Budget Balance

% of

expenditure

against budget

1 2 3 4 5 6 7 8 9 10

ACCOUNTANT

GENERAL

DEPARTMENT

GoT 400,000,000 - - - - - 400,000,000 0%

BF 4,355,547,615 1,947,250,000 850,607,908 - 1,250,607,908 - 2,408,297,615 29%

TOTAL FOR COMPONENT 4,755,547,615 1,947,250,000 850,607,908 - 1,250,607,908 - 2,808,297,615 26%

PPRA

GoT 950,000,000 151,000,000 - 33,140,151 33,140,151 117,859,849 799,000,000 3%

BF 1,117,188,000 343,906,000 59,401,380 273,790,011 333,191,391 10,714,609 773,282,000 30%

Project 2,616,895,000 961,301,040 509,910,857 - 509,910,857 451,390,183 1,655,593,960 19%

TOTAL FOR COMPONENT 4,684,083,000 1,502,699,040 569,312,237 306,930,162 876,242,399 626,456,641 3,181,383,960 19%

GOVERNEMNT

ASSET

MANAGEMENT

DIVISION

GoT 500,000,000 120,000,000 - - - 120,000,000 380,000,000 0%

BF 2,010,000,000 1,490,500,000 155,476,647 - 155,476,647 1,335,023,353 519,500,000 8%

24

TOTAL FOR COMPONENT 2,510,000,000 1,215,000,000 155,476,647 - 155,476,647 1,059,523,353 1,295,000,000 6%

PUBLIC

PROCUREMENT

POLICY DIVISION

GoT 100,000,000 30,000,000 - - - 30,000,000 70,000,000 0%

BF 776,000,000 505,000,000 93,878,308 24,490,375 118,368,683 386,631,317 271,000,000 15%

TOTAL FOR COMPONENT 876,000,000 535,000,000 93,878,308 24,490,375 118,368,683 416,631,317 341,000,000 14%

INTERNAL

AUDITOR

GENERAL

DIVISION

GoT 750,000,000 105,000,000 105,000,000 - 105,000,000 - 645,000,000 14%

BF 1,589,000,000 844,810,000 481,633,000 94,470,000 576,103,000 268,707,000 744,190,000 36%

TOTAL FOR COMPONENT

2,339,000,000

949,810,000

586,633,000

94,470,000

681,103,000

268,707,000

1,389,190,000

29%

NATIONAL AUDIT

OFFICE

GoT 15,250,000,000 1,334,375,000 1,312,036,182

7,746,426,1235 9,058,462,305 (7,724,087,305) 13,915,625,000 59%

BF 2,422,000,000 786,075,000 786,075,000 - 786,075,000 - 1,635,925,000

32%

TOTAL FOR COMPONENT 17,672,000,000 2,120,450,000 2,098,111,182 7,746,426,123 9,844,537,305 (7,724,087,305) 15,551,550,000 56%

TREASURY

REGISTRAR

GoT 600,000,000 70,000,000 69,333,949 - 69,333,949 666,051 530,000,000 12%

BF 1,028,800,000 758,100,000 309,707,699 - 309,707,699 448,392,301 270,700,000 30%

TOTAL FOR COMPONENT 1,628,800,000 828,100,000 379,041,648 - 379,041,648 449,058,352 800,700,000 23%

FINANCIAL

INFORMATION

MANAGEMENT

SYSTEM

GoT 750,000,000 230,000,000 46,749,369 - 46,749,369 183,250,631 520,000,000 6%

BF 1,744,000,000 325,000,000 84,534,038 7,946,000 92,480,038 232,519,962 1,419,000,000 5%

TOTAL FOR COMPONENT 2,494,000,000 555,000,000 131,283,407 7,946,000 139,229,407 415,770,593 1,939,000,000 6%

ADMNISTARTION

DEPARTMENT

GoT 200,000,000 140,000,000 27,660,000 - 27,660,000 112,340,000 60,000,000 14%

BF 207,000,000 90,000,000 10,000,000 - 10,000,000 80,000,000 117,000,000 5%


GOVERNEMNT

COMMUNICATION

UNIT

GoT 300,000,000 64,900,000 22,200,000 - 22,200,000 42,700,000 235,100,000 7%

BF 323,500,000 262,725,000 116,600,230 - 116,600,230 146,124,770 60,775,000 36%


PLANNING

DEPARTMENT

GoT 1,057,295,000 176,050,000 176,050,000 - 176,050,000 - 881,245,000 17%

BF 1,566,300,000 1,217,300,000 238,928,184 685,128,285 924,056,469 293,243,531 349,000,000 59%

Project 32,291,200 - - - - - 32,291,200

5 The commitment shown is for the construction of Dodoma office building which is designated to be NAOT Head quarters. The construction contract was

signed some three years ago with the value of TShs. 15bn. The constructors have finished their work and the building is expected to be handed over in June, so

far the committed amount need to be paid and the Government is yet to release the full amount

25

TOTAL FOR COMPONENT 2,655,886,200 1,393,350,000 414,978,184 685,128,285 1,100,106,469 293,243,531 1,262,536,200 41%

ZANZIBAR

BF 500,000,000 300,000,000 - - - 300,000,000 200,000,000 0%

TOTAL FOR COMPONENT 500,000,000 300,000,000 - - - 300,000,000 200,000,000 0%

TOTAL FOR PROGRAM 46,398,324,415 14,073,082,040 5,785,561,230 8,938,650,945 15,124,212,175 (1,747,772,228) 32,243,644,775 33%

TOTAL BY

SOURCE

GoT 22,557,295,000 3,000,415,000 1,811,729,499 7,779,566,274 9,591,295,774 (6,590,880,774) 19,556,880,000 43%

BF 21,110,245,615 10,111,366,000 3,463,920,874 1,159,084,671 5,023,005,545 4,391,718,363 10,998,879,615 24%

Project 2,730,783,800 961,301,040 509,910,857 - 509,910,857 451,390,183 1,769,482,760 19%

TOTAL FOR PROGRAM 46,398,324,415 14,073,082,040 5,785,561,230 8,938,650,945 15,124,212,175 (1,747,772,228) 32,325,242,375 33%

26

CHAPTER FOUR

CHALLENGES AND RECOMMENDATIONS

During the period, program implementation encountered challenges including:

(i) Late submission of reports from some components: The delay on submission of reports

from some components is one of challenges the Secretariat has been facing. The

components do not submit reports timely, which results in delays in the finalisation of a

consolidated report for sharing with stakeholders.

(ii) Lack of M&E Specialist: The delay in having in place the Monitoring and evaluation

specialist for the programme contributed to the inadequate follow-up of M&E framework

and reporting. The M&E Specialist was recruited at the end of reporting period.

(iii)Delays in ToRs/procurement approval process: There are some cases in which

components provide incomplete or unsatisfactory information in the draft ToRs for

recruitment of services/programme inputs. This has resulted in significant delays in DPs

granting “no objection” to the undertaking of some activities impacting on milestone

progress.

(iv) Lack of GoT disbursements: DPs have expressed concern over the low level of

disbursement from the GoT side. As at Dec 2013, this represented only 13% of the funds

committed. This affected a number of components in undertaking their activities.

Recommendations

(i) Component managers have to appoint officers who will be responsible for preparing and

submitting the report timely to PFMRP secretariat. These officers will work with the

M&E specialist to ensure reporting is according to best practice.

(ii) The components should ensure that comprehensive Terms of Reference are submitted to

the secretariat in good time to allow for the due procurement process from no objection

stage to actual steps required by procurement regulations.

(iii)The recently agreed quarterly financial and procurement reporting should facilitate the

stakeholders to discuss and seek remedial solutions for red flags and challenges identified

during the quarter.

27

Annex 1

PFMRP MID-YEAR REPORT FOR FY 2013/14

PFMRP IV M&E RESULT FRAMEWORK 2012 – 2017

STATUS AS AT 30TH

DECEMBER 2013

CODE: MILE STONE DESCRIPTIONS STATUS

(State

whether

Achieved, On

track,

Delayed

Pending, At

Risk)

COMMENTS ON THE STATUS RESPONSIBLE

COMPONENT

KRA 1: Revenue Management

Output 1.1: Improved quality of forecasting of fiscal aggregates for three years on a rolling basis

1.1.1 Undertake a study to identify ways of

improving tax revenue forecast and action

plan by June 2014

Pending The study is yet to be conducted. There is need to

develop capacity development plan to have trainers

(ToT) who are well equipped on revenue forecasting

PAD

1.1.2 A team of trainers in revenue forecasting

developed by June 2014 (The milestone to be

reviewed in line with recommendation from

the study)

On track A study/training to 15 staff on macroeconomic

diagnostic was conducted in December 2013. The

received funds in Q3 will be used to conduct more

traning. If training is done appropriately, the ToT can

train MDAs.

PAD

28

Output 1.2:The Government improves efficiency in domestic revenue mobilization both at the policy and the administration levels by

updating legal instruments towards international best practices

1.2.1 The study on Non Tax Revenue (NTR) -

“Integration and Harmonization of Revenue

Collection Systems” completed by November

2013.

On track Draft report of the study has been circulated to

stakeholders for comments and inputs. Stakeholders

workshop held in Dec 2013 and comments shared

with the consultant. Final report due in April 2014.

PAD

1.2.2 Action plan to implement the

recommendations from review of non-tax

collection developed by June 2014

On track The action plan will be developed once the study is

finalized. To be included in FY2014/15 so that

stakeholders are called to work on action plan. There

is also a possibility to draw on DPs who can assist

with action plan workshop so that it is finalized

before June 2014.

PAD

1.2.3 Costed action plan incorporated in FY

2015/16 for implementation

Pending This milestone depends on the completion of

milestone 1.2.2

PAD

1.2.4 Submission of a bill to Parliament to enact

Tax Administration Act for the purpose of

establishing a common tax procedure among

different taxes collected by Tanzania revenue

authority (TRA) by February 2014

On track The Tax Administration Bill drafted and submitted to

Attorney General’s Office for vetting. Now waiting

for Parliament for approval hopefully in next budget

session. Harmonizing of tax procedures due to EAC

commitments.

PAD

1.2.5 Review laws, rules and regulations for local

government revenue system to improve LGA

own sources in line with best practice by

June, 2016

On track

Stakeholders meeting to review local government

finance Act No 7,8 and 9 of 1982 and urban

rating Act has been done.

Preparation of Cabinet Bill of an Act to amend

the Local Government Finance Act No. 7, 8 and 9

of 1982 and submit to the cabinet are scheduled

PMO-RALG

29

to be implemented in FY 2014/15

1.2.6 Take policy action to improve revenue

mobilization from natural resource sectors by

June, 2014

On track Review of antiquity entrance fee is completed

Review of Forest loyalty charges for forest

product has been done and new charges are in use

Review of photographic tourism regulation is in

final stage

Collection of tourism development levy started

(TRA collected on behalf of MNRT)

MNRT

1.2.7 Computerized revenue collection to at least

50% from MNRT by June 2016

On track The Ministry has developed and started using

Tourism Hunting Management System, Photographic

Tourism Management System & Tourism Business

Registration and Licensing System. Training on

Tourism Business Registration and Licensing System

has been done to 21 users of the system.

MNRT

1.2.8 Review the current system of tax exemptions

with the value-added Tax (VAT) regime and

amend the VAT Act with a view to be in line

with international best practices by November

2014

On track

The Cabinet paper for the VAT Act is being prepared

with support from IMF consultant. The draft cabinet

paper will be shared to stakeholders for comments.

Draft concept submitted to Cabinet in Dodoma and it

now approved. Estimated to bring in more revenue

(about TZS1.1 trillion per year). Balance of activity

to be shared in FY2014/15. PAD to share roadmap

PAD

Output 1.3: Strengthened capacity of local government authorities to collect revenue by 2015

30

1.3.1 Completed assessment and evaluation of

revenue potential for major sources of

revenue to all LGAs by June 2014

On track The assessment and evaluation is completed and draft

report will be shared to stakeholders in the next

quarter

PMO-RALG

1.3.2 Local Authorities Tax administration teaching

and practice modules established and TOT

completed for all finance management staff at

the regional levels by June 2014

On track The milestone was planned to be implemented using

Local funding. Fund for this milestone was not

released. The milestone dismissed.

PMO-RALG

1.3.3 PMO - RALG staff and Finance Management

Officers at RS are trained in tax revenue

plans and budgets to spearhead LGAs tax

reviews and reforms, June 2014

On track The ToR has been prepared and submitted to DPs for

no objection. Request. The training will be conducted

upon approval from the DPs.

PMO-RALG

1.3.4 Four (4) revenue accountants, 3 Council

management team members and 1 FMO from

each LGA and RS are trained on own source

revenue management in every two years.

On Track The milestone planned activities scheduled to be

implemented in FY 2014/15.

PMO-RALG

1.3.5 Establishment of known and clear revenue

data base by each source of revenue, presence

of trained personnel and a clear follow up

arrangement at PMORALG and RS levels by

June, 2015

On track The milestone is planned to be implemented during

FY 2014/15, I-tax revenue database to be

implemented.

PMO-RALG

1.3.6 Completed study on the effectiveness,

relevancy and sufficiency of the provisions of

the Local Government Finances Act No. 9 by

June, 2014

On track The Finances Act No.9 was reviewed and areas to be

amended were identified and a report is in place. The

report is to be shared with other stakeholders.

Stakeholders meetings will be carried in FY 2014/15.

PMO-RALG

1.3.7 A bill for an act to amend the Local

Government Finances Act No.9 of 1982 is

finalized and submitted to the Cabinet by June

At risk The milestone will be implemented in F Y 2014/15. PMO-RALG

31

2014

Output 1.4: Increase of Donor funding that flows through the exchequer system by 2016

1.4.1 National framework for managing

development cooperation (Development

Cooperation Framework, DCF) reviewed,

disseminated and put in operation by March

2014

On track Development Cooperation Framework (DCF) final

draft is already shared with Government stakeholders

and DP’s. DP’s comments are waited to be

incorporated.

EFD

1.4.2 Revised AMP user guideline clearly

communicated to both parties by December

2014

On track AMP user guidelines to be shared with stakeholders.

Training of EFD staff on AMP New Version awaiting

release of funds.

EFD

1.4.3 Analysis of the trends of the direct project

fund portfolio disbursed via exchequer system

published and shared annually by June 2015

On Track Collection and compilation of data have been done,

the analysis of which is expected to be undertaken in

the fourth quarter of FY 2013/14.

EFD

KRA 2: Planning and Budgeting:

Output 2.1: Strengthened capacity of MDAs, RSs and LGAs in implementing program based budgeting by June 2016.

2.1.1 All Sub programs, program objectives and

performance indicators defined by December

20124

Delayed Programs Based Budgeting (PBB) template

developed and MOF organized a working session end

of August 2013 with 8 pilot Ministries (Ministry of

Finance, Water, Works, Transports, Education,

Health, Community Development and Agriculture).

The assignment to MDAs was to convey FY 13/14

budget into PBB format. Another session will be

conducted in third quarter in this FY.

GBD

2.1.2 Chart of Accounts modified to accommodate Achieved Chart of accounts has been modified to accommodate GBD

32

program based budgeting by Aug 2013 PBB.

2.1.3 MTEF reviewed to make program based

budget compatible by September 2016

On track The reviewed MTEF will build on the existing one.

MDAs and LGAs have been informed on the coming

change, preparation began. It was agreed to move the

timeline for all MDAs and LGAs to be compatible to

September 2016 with continuous follow-up of the

roll-out. The MTEF will partly be reviewed in the

fourth quarter of FY 2013/14.

GBD

2.1.4 Progress on the PBB Action plan

implementation annually

Delayed The activities lagging behind will be dealt with in the

FY 2013/14

GBD

2.1.5 Completed phased training for all MDAs and

RSs by September 2016

On track Existing PBB Action Plan will be reviewed after the

third quarter working session with pilot Ministries. It

will include a Policy paper in order for the Cabinet to

formally authorize the use of PBB. PBB will be

implemented in stepwise fashion starting with a

number of Pilot ministries and then move to other

MDAs, regions and LGAs. All MDAs and LGAs to

be compatible by September 2016. The training to

selected MDAs will be conducted after the review.

GBD

2.1.6 Completed phased training for all LGAs by

September 2016

Pending The pilot for MDAs is still ongoing. The training for

LGAs will be decided at a later stage.

GBD

Output 2.2:Increased effective utilization of Planning and budgeting tools by 2016

2.2.1 MTSPBM reviewed by June 2013 Delayed It is not done yet as it requires a joint work with the

Planning Commissioner. However, initial timeline

won’t be met as MTSPBM is planned to be reviewed

this financial year (2013/2014).

GBD

33

2.2.2 Sixty MDAs, 21 RSs and 133 LGAs trained

in MTSPBM by June 2014

On track However, completion may be delayed as MoF is only

at the stage of developing a Training Budget Manual.

GBD

2.2.3 Reviewed MTSPBM to be applied during FY

2013/14

Pending To be applied in FY 2014/15 GBD

2.2.4 Annexes to budget book volume II for

Executive Agencies completed by June 2014

On track This milestone will be partially achieved by timeline,

as only some of the 133 public agencies will be

covered by June 2014. It will be included in the PBB

Action Plan; the level of detail required for these

annexes is still under discussion. MoF plans to

organize training on MTEF to public agencies.

GBD

2.2.5 Action plan on implementation of

recommendations on budget legal framework

completed by June 2013

The milestone to be shifted to Planning

Division and CB to share the AFRITEC

report with Planning Division.

Delayed Mainly due to external constraints. Review of the

Public Finance Act is under process but the new

Constitution is likely to further delay it. The Local

Government Finance Act will also need to be

changed, as it currently doesn’t include IFMS. The

PPP Act will also be changed. In parallel, the

Parliamentary Budget Committee is pushing to have

a separate Budget Act.

GBD

2.2.6 At least 10 PER Main Dialogue meetings held

by June 2016

On track The PER process has been strongly revitalized since

June 2012. The PER Champion Group has had

regular meetings on the on-going 5 studies and an

annual dissemination workshop is planned for

beginning of October 2014.

GBD

2.2.7 Phased training to MDAs, RSs and LGAs

Budget Committees on resources

prioritization and planning

On track Training for MDAs on Prioritization and Planning

was carried out and also MDAs were oriented to the

New budget cycle for their comments and

GBD

34

implementation

Output 2.3: Strengthened capacity of LGAs for MTEF preparation by 2015

2.3.1 Proposal for budget information to be

included in the Budget guideline to be

submitted to National Budget Guideline

committee by October annually.

Achieved The process of collecting, scrutinizing and submitting

all LGAs own source budget information to National

Budget guideline Committee has successful been

done.

PMO-RALG

2.3.2 Recommendations of various studies on

LGAs budget allocation formula reviewed by

June 2014

On track ToR developed and shared to stakeholders, it will be

carried in the third and fourth quarters of FY

2013/14. The no objection was granted.

PMO-RALG

2.3.3 Agreement on improvement of LGAs budget

allocation formulas among the sector Ministry

(PMORALG, MOF, PO-PSM and Sectors)

completed by June 2014

Pending Pending achievement of 2.3.2. PMO-RALG

2.3.4 All LGAs budget allocation formulae

reviewed by June, 2014

Pending Pending achievement of 2.3.3 PMO-RALG

2.3.5 All reviewed LGAs budget allocation

formulae applied in the budget preparation

during 2014/15 for the FY 2015/16 budget.

Pending Pending achievement of 2.3.4 and the activity is

planned to be conducted in the FY 2014/15.

PMO-RALG

2.3.6 Monitoring arrangements are in place for

measuring deviations in actual releases

against all formula-based allocations to LGAs

by June 2015.

Pending Pending achievement of above milestones PMO-RALG

Output 2.4: Quality and comprehensiveness of budget documentation as well as public access to key fiscal information

KRA 3: Budget Execution, Transparency and Accountability

35

Output 3.1 Strengthened public sector procurement by June 2015

3.1.1 Action Plan for implementing Public

Procurement Act is developed by December

2014

On track Regulations for implementing PPA, 2011 have been

approved for use from December, 2013. Action plan

for implementing the Act will be developed in

collaboration with other key stakeholders in the

fourth quarter of FY 2013/14.

PPRA

3.1.2 New public procurement regulations prepared

and issued by June 2013

Achieved Regulations prepared, signed and gazetted PPD

3.1.3 Procurement training needs assessment

exercise completed by Dec 2014

On track ToRs for TNA in MDAs developed and shared to

stakeholders for comment.

PPD

3.1.4 [300] procurement staff trained on public

procurement by June 2017 as per TNA.

On track It will be done after completion of TNA exercise. It

was agreed that the number and type of training will

be revisited depending on the findings and

recommendations of the TNA. There may be need to

prepare for training modules given the TNA

recommendations.

PPD

3.1.5 Strategy to develop Procurement Management

Unit (PMU) structures in Public Sector by

June 2015

On track Stakeholders’ meeting (compromised Head of PMUs)

was held to provide comments on proposed PMU

structure. At the moment the PPD is incorporating

comments provided by stakeholders and will be

presented to DAHRM for further actions.

PPD

3.1.6 Procurement and supplies staff database

maintained and updated by December, 2015

On track Data base information for 1,109 Public Procurement

and Supplies Staff have been verified (in Tanga,

Morogoro and Mwanza region) and updated.

PPD

36

3.1.7 National procurement policy draft is finalized

by Dec 2014

Achieved Draft National Public Procurement Policy finalized

and submitted to PS MOF for further actions.

PPD

3.1.8 Stakeholders’ comments incorporated by

June, 2013

Achieved Stakeholders’ meeting conducted and comments

incorporated in the draft National Procurement

Policy.

PPD

3.1.9 PPDs' office and staff capacity enhanced by

June, 2017

On Track PPD

3.1.10 -

3.1.17

The following milestones are related to the

final national procurement policy:

20 members of PPD staff equipped with

skills on public policy formulation,

implementation and evaluation by June,

2013

National procurement policy developed and

shared by December, 2014

National procurement policy (NPP) strategy

developed and implemented by June 2015

Printing and uploading the NPP on the

website by June, 2015

National procurement policy and

procurement law synchronized by June,

2015

Monitoring the implementation of the

National procurement policy by June, 2015

Evaluation and feedback of the

implementation of the National procurement

On track

On track

On track

Eight PPD staff capacity enhanced with skills on

public policy formulation, implementation and

evaluation. The training for another 8 PPD Staff is

scheduled in the fourth quarter.

The fund re-allocation request for implementing the

said milestone was submitted, a response is awaited.

Will be done after completion of the National Public

Procurement Policy. The 2014 onwards targets for

the national procurement policy are all on track –

targets within reach.

PPD

37

policy by June, 2016

1000 Stakeholders acquainted with the

National procurement Policy by June, 2016

Output 3.2: Strengthened capacity of MDAs Rs and LGAs in Cash Management by 2015

3.2.1 600 staff of MDAs and LGAs Trained on cash

Management using standardized materials by

June 30 2015

( Milestones to be reviewed and aligned after

the East AFRITAC recommendations on Cash

and Banking Arrangement Mission)

On track 271 staff from MDAs trained on cash Management.

100 staff from MDAs will be trained in cash

management on the third quarter of FY 2013/14

ACGEN

3.2.2 Six bank accounts operated by each LGA by

December, 2013

Achieved Each LGA is now operating with six bank accounts ACGEN

Output 3.3: Strengthened public debt management capacity by 2015

3.3.1 The agreed actions arising from the Feb. 2012

World Bank debt management report shared

with key stakeholders by July 31, 2012

Achieved The report has been shared and it is available in the

Ministry of Finance website

PAD

3.3.2 Debt management policy developed and

shared by June 2014

On track

With technical support from the World Bank and the

East African MEFMI, MOF conducted a debt

sustainability analysis (DSA) in September 2013,

which covers both domestic and external debt. The

DSA report will be published by March 2014.

PAD

38

3.3.3 Capacity of 50 Public Debt Management Staff

enhanced to undertake DSA on external,

domestic debt and contingent liabilities by

June 2014

On track

Despite funds not being available, capacity continues

adhoc basis (such as secondment of GoT to MEFIM

on risk management and another to WB HQ) while

waiting for administrative measures to be completed

on the approval of DMO structure. The structure

would include a middle office - MO (PAD), front

office -FO (BoT) and Back Office- BO (ACGEN)

PAD, ACCGEN

3.3.4 Reviewed Government Loans, Guarantees

and Grants Act submitted to the Cabinet by

June 2014

On track

Review in progress. The Government Loans,

Guarantee and Grants Act, No.30 Cap. 134 (R.E

2004) reviewed; and the medium Term Debt Strategy

reviewed too.

PAD

3.3.5 Debt Management department established by

June 2016.

On track

Establishment of DMO office is awaiting approval

from PO-PSM

PAD

Output 3.4: Improved Integrity and content of government financial statements and migration from IPSAS cash Basis to

IPSAS accrual is progressing in accordance with the plans.

3.4.1 Completed review of the IPSAS guideline

issued by PMORALG in 2008/09 to

accommodate the recent IPSAS updates by

June 2013

At risk The milestone is not clear to ACCGEN

ACGEN

3.4.2 Training to MDAs, RSs and LGAs accounting

officers to develop awareness on IPSAS

Accrual by June 2014

On track 320 people (chief accountants from MDAs, Public

Accounts Committee (PAC) members and staff from

foreign embassies) have been trained. 172 accounting

officers are expected to be trained in fourth quarter of

FY 2013/14.

ACGEN

39

3.4.3 Capacity building to 250 staffs from MDAs,

RSs and embassies to enhance skills in IPSAS

Accrual by 2014.

Achieved 250 staff from MDAs and Embassies were trained in

IPSAS accrual.

ACCGEN

3.4.4 Public Finance Act. of 2001 and regulations

reviewed to address migration to IPSAS

accrual by 2016

On track The work is in progress. The Public Finance Act has

been reviewed by stakeholders. It is waiting to be

tabled to the Parliament for enactment.

ACGEN

3.4.5 Consolidated template of financial statements

to include MDAs, Rs, LGAs, Controlled

entities and GBEs developed by June 2016

On track Currently the template of financial statement of

MDAs and RS has been completed. The rest of

entities will be taken on board as per the road map.

ACGEN

3.4.6 250 government accountants in MDAs /LGAs

trained in IPSAS accrual and accrual

modules for Epicor by September 2013

Achieved Training was conducted on IPSAS Accrual basis to

MDAs, RS & Embassies accountants.

ACGEN

3.4.7 Plan for migration towards IPSAS Accrual

accounting is completed by December 2013.

Achieved The 5 year road map is in place and often upgraded to

be fully compliant to IPSAS.

ACGEN

3.4.8 Plan is approved for execution and

stakeholder information sessions have been

completed by January 2014

Achieved The plan has been approved and is in use. Awareness

been done to some of the stakeholders (e.g. PAC

members). Other groups will follow

ACGEN

3.4.9 All legislative and policy supports have been

identified by 31st Dec.2014

On track Some of the legislative and policy supports have been

identified such as accounting policy, PFA,

Accounting manual, LGF act and TR act. The

committee is still collecting opinions from various

stakeholders

ACGEN

40

3.4.10 Milestones for the transition have been

identified and approved (E.g. Public Finance

Act of 2001 and Regulations) amendments by

October 2014

On track Pending the completion of milestone 3.4.5 (Review

of PFA and its Regulations) Some milestones have

been identified

ACGEN

3.4.11 Consolidated accounts with IPSAS Accrual

by June 2017

On track Chart of accounts in use by LGAs has been reviewed;

the harmonization to integrate with central

government chart of accounts process is on-going, the

process is planned to be completed in March 2014.

Preparation and communication of reporting

templates for consolidation is completed.

ACGEN

3.4.12 ACGEN to compile and produce financial

statements disaggregated on the basis of

economic classification and by sectors

Output 3.5: Improve accountability in management of Government asset management for supporting migration to IPSAS

Accrual

3.5.1 Uploading of 70 additional MDAs in

EPICOR by June 2017

On track Currently, 35 MDAs and RS already uploaded in

SAGE and it is anticipated that more 7 MDAs will be

uploaded in SAGE for FY 2013/14.

GAMD

3.5.2 Asset Management (tracking) software

installed, tested and users are trained on use

of software by June 2014

On track Assets management (tracking) software installed and

tested, it is planned that at the end of June 2014, 40

staff will be trained on the same.

GAMD

3.5.3 GAM capacity enhanced on asset

management function by June 2016

On Track 40 staff scheduled to attend training by June 2014. GAMD

3.5.4 Asset Management Policy prepared and

submitted by June 2015

On Track Contract has been awarded and ongoing. The

consultant has submitted an inception report and

feedback provided by the client will be incorporated

for submission of an interim report.

GAMD

41

3.5.5 Valuation of Government assets in 34 MDAs

and RSs completed by June 2017

On Track A consultant has submitted an interim report and

feedback provided by the client will be incorporated

by the submission of draft final report.

GAMD


Output 4.1: Increased coverage and quality of the internal audit functions by 2016

4.1.1 Operational plan developed and approved by

June, 2013

Achieved Operation Plan for 5 year 2013 – 2017 approved and

disseminated to all Internal Audit Units.

IAG

4.1.2 Internal Audit manual/guidelines, standards

and quality assurance improvement

programme in line with International

Standards will be in place by June, 2013

Achieved a) The manual was prepared. Consultant is

incorporating comments from stakeholders.

b) Quality assurance and improvement program

procedures (QAIP) manual was prepared,

approved and disseminated.

c) Consultant for preparing Audit Committees

guidelines selected.

d) Manuals for LGAs and MDAs have been

reviewed by consultants (August 2012) to ensure

consistency with the International Practice

Framework (IPPF), training has been provided on

IPPF and inception report was produced for

guidelines on quality assurance. Stakeholders’

consultation conducted.

IAG

4.1.5 Effective IAU and audit committee

established and internal auditors conduct

compliance audit and evaluate effectiveness

of internal control in MDAs and LGAs by

June 2016

On Track a) Data base of internal auditors and members of

audit committees established. Training on

business processes of EPICOR for 38 internal

auditors in MDAs was conducted and 20 internal

auditors undertook professional courses (CIA,

CFE and CPA).

b) To date awareness workshop on roles of internal

IAG

42

auditors for 351 stakeholders (Mayors, Council

Chairpersons and Internal Audit) conducted.

c) Training on roles of internal auditors to 264 audit

committees’ chairpersons conducted.

4.1.6 The Pilot stage of Computerized Audit will be

finalized by June 2014

On track -Procurement of audit software is at tendering stage.

-Training will be conducted after procurement of

audit software

IAG

4.1.7 Computerized Audit in place by June 2016.

Pending IAG

4.1.8 Technical Audits are conducted for 70

Projects by 2016

On track Technical Audits for 8 projects will be conducted in

quarter three of FY 2013/14.

4.1.10 550 internal auditors and other stakeholders

trained in risk management process and risk

based audit by June, 2016.

On track a) 121 stakeholders have been trained on risk based

management process.

b) 138 internal auditors staff from MDAs and LGAs

have been trained in risk based audit.

c) IAGD is underway to hire a consultant to develop

a risk management M&E framework

IAG

Output 4.2: Strengthened External audit functions by 2016

4.2.1 The committee report on needs of legal

amendments (existing laws) to contribute

towards reaching level 3 submitted to the

attorney General and awareness programs

conducted by December 2012

NEW MILESTONE:

Maintain and enhance independence of CAG

by 2016 (Issues related to New Constitution,

AFROSAI-E)

Achieved An AFROSAI-E team elevated NAOT to level 3 of

AFROSAI-E capability model in early 2013. The

ambition is now to move towards level 4. As such, a

report on need to revise the Laws and Policies was

submitted to the Attorney General’s Office for action,

however with the ongoing Constitutional review, the

amendment of various laws will follow after the new

Constitution. NAOT submitted to the Constitutional

Review committee NAOT views on Articles related

to NAOT meanwhile addressing Independence of the

NAOT

43

CAG.

4.2.2 100% of auditors are moved from auditee

premises to NAO offices by 2015

On track Construction of Dodoma and Rukwa on going,

Dodoma (80%), Rukwa (50%). Procurement process

for identification a Consultant to supervise

construction of two office buildings in Iringa and

Mara regions is in final stage.

NAOT

4.2.3 300 Auditors trained on Risk Based Audit

and 200 in IT audit by 2014

On track The milestone will be achieved in the fourth quarter

of FY2013/14 as the plan is to train 300 auditors on

Risk Based Audit and 200 in IT audit.

NAOT

4.2.4 Two Value for Money audit reports to be

produced each year by NAO staff without

technical assistance from external consultant

by 2014.

Achieved More than 5 performance audits p.a. are being carried

out using internal coaching, providing a base to build

on.

NAOT

4.2.5 600 Auditors trained on international

standards of auditing and full adoption of

International Audit Standards by June 2016

Achieved 300 Auditors trained on international standards of

auditing and full adoption of International Audit

Standards.

NAOT

4.2.6 Closing of books of accounts for Parastatals

harmonized and audit modalities agreed by

2014.

On track Forum with 176 CEOs of Public bodies to discuss on

harmonization of closing of books of accounts and

round table with Board of Directors of Parastatals

was conducted. Decision to harmonize closing of

books of accounts needs time and more discussion at

technical level. A follow up will be held on the fourth

quarter of FY 2013/14.

NAOT

4.2.8 Scoping study to ascertain the parameters of

the outstanding matters Database is

completed by November 2012

Delayed The scoping study has been completed. Data for the

outstanding audit recommendations has been

collected, analysis is ongoing. The analysis will be

completed in FY 2013/14

NAOT

44

4.2.9 Establish a database that will separate

findings (monetary and non monetary) and

recommendations including by age, and

record follow up actions by December 2013.

On track Creation of data base for tracking outstanding audit

recommendations is ongoing. Data for last two years

has been collected analysis including preparations of

software requirements is ongoing

NAOT

4.2.10 300 Auditors trained on audit commanding

language (ACL) and other audit based

software by 2014

On track 200 Auditors has been trained on ACL. The office

has created a group of IT auditors who eventually

will form IT audit unit.

NAOT

4.2.11 NAO Headquarter is connected to 10

Regional offices using WAN by 2014

Achieved 12 NAOT offices have been connected with WAN

fiber optics, the office is currently using intranet for

internal communication with the help of WAN

NAOT

4.2.12 Two of five Team mate modules applied in

auditing by October 2014

On track The study on Two of five Team Mate module

completed by internal staff. The activation of the

Two of five Team Mate module and elementary

training to 40 team mate champion will be conducted

and completed by June 2014.

NAOT

Output 4.3: Improved transparency on audit report (Central, Local and Parastatals levels) to strengthen scrutiny and accountability)

4.3.1 Citizen audit reports published annually for

the 5 General audit reports two months by

June 2017

On track The citizen audit report for 5 General audit reports in

Kiswahili language has been prepared internally and

printed. Dissemination and feedback monitoring is

expected in next quarter.

NAOT

Output 4.4:Improved Performance of Parastatals by June 2016

4.4.1 Ten (10) Parastatals signed Performance

Contracts with TR by June 2014

Pending

The performance contracts are yet to be agreed with

the 10 parastatals.

TR

4.4.2 Database on Parastatals set up and functioning

by December 2014

Achieved The TR’s database (TRIMS) developed need to be

transferred to the New TR Office at Samora and

updated.

TR

45

4.4.3 M&E mechanism for measuring Parastatals

compliance rate set up, reviewed and

implemented by June 2015

On track Establishment of monitoring framework is reliant on

the enactment on the new TR Bill. Given the

timeframe for the Bill there is optimism that the

framework will be set up by June 2014. Further, TR

undertook review of 31 financial regulations, 31 staff

regulations, 32 schemes of service, 3 voluntary

agreements and 12 strategic plans.

TR

4.4.4 New TR's Bill presented to the Parliament by

June 2014

On track

During the period under review, the proposed cabinet

paper was submitted to IMTC for deliberation by

Cabinet. The relevant comments and corrections have

been incorporated and the Bill is awaiting

resubmission to Cabinet. Once approval is granted,

the Draft Bill will be tabled before Parliament.

TR

4.4.5 150 Parastatals Act Reviewed to be in line

with the New TR Act by June 2014

On Track The review of the individuals’ Parastatals acts will

begin after the bill is passed. However areas of

conflicts have been identified and incorporate in the

new TR act

TR

4.4.6 TR's Office Capacities enhanced by June

2015

On track A Training Needs Assessment was undertaken which

enabled the preparation of a training program for 56

staff. Working tools procured and office strategic

plan prepared.

TR

Output 4.5: Strengthened Capacity of oversight functions of Parliamentary Accounts Committees by 2016

4.5.1 Capacity building interventions to PACs

conducted

On track 3 Parliamentary oversight Committees (PAC, LAAC)

and Finance & Economic Committee trained on

understanding of CAG reports and interrogation

skills. The three committees (PAC, LAAC and

budget committee) conducted site visits. PAC hosted

NAOT

46

international conference for SADC Parliamentary

Accounts Committee in Arusha.

Output 4.6: Improved public procurement performance by PEs by 2015

4.6.1 Annual PPRA audit results confirm positive

trend on a yearly basis

On track Annual Procurement Audits was conducted for FY

2012/13 in 120 PEs and the results indicated

compliance level of 64% which is slightly lower than

those of FY 2011/12 (65%).The annual report for

compliance level will be produced in April 2014.

PPRA

4.6.2 Revised Procurement Implementation and

monitoring tools issued by March 2014

On Track Procurement Implementation tools are being

reviewed in line with the PPA, 2011 and regulations.

PPRA

4.6.3 New Public Procurement Act, 2011,

Regulations and Tools disseminated to major

PE's and other key stakeholders by December

2015

On track PPA, 2011 has been disseminated to 85 Board of

Directors and 189 Accounting officers of Public

Entities. PPA has been disseminated in June and July

2013. Dissemination of Public Procurement Act,

Regulations and Tools is planned to be carried out in

the fourth quarter of this FY 2013/14 to 40 LGAs, 40

MDAs and 50 PO-PBs.

PPRA

4.6.4 Procurement Plans aligned with MDAs,

LGAs and Parastatals Institutional Strategic

Plans by June 2015

Achieved It has been mandatory that Public Procurement Plan

to be part of the strategic plan and budget in the new

PPA 2011. This will be emphasized in the coming

dissemination workshops of PPA, 2011 and its

regulations.

PPRA

4.6.5 Value for money procurement enhanced by

Framework contracts for common use items

and services by June 2017

On track In collaboration with GPSA, a survey to update

database on unit costs for common activities in

construction works has been done in 7 regions in

Tanzania. The report will be shared with stakeholders

for validation in April, 2014.

PPRA

4.6.6 PPRA operational and outreach capacity On track An assessment for developing a permanent office in PPRA

47

strengthened by June 2014

Dar es Salaam has been done. Renovation of a

building that will be used for coastal zonal office is

being finalized. In FY 2013/14 two other zonal

offices will be constructed in Arusha and Dodoma

regions. Recruitment permit has been granted by PO-

PSM and the advertisement made, currently selection

of candidates for interview is on underway..

4.6.7 All (493) PEs will have a fully functional

PMIS as a reporting tool for procuring entities

to report back to PPRA by Nov 2014

On track PMIS fully functional in 364 PEs with 699 registered

users. 350 staffs were trained on PMIS by July –

December 2013.

PPRA

4.6.8 e-procurement will start functioning as pilot

stage by Nov. 2016

On track Tender on consultancy for the preparation of detailed

e-procurement system requirement will be floated in

quarter three of FY 2013/14 following approval of

the new Regulations under PPA, 2011. A study tour

was done by the Board in India to learn experiences

on e-procurement. PPRA is planning to hold

sensitization and consultative meetings with key

stakeholders in FY 2013/14. PPRA will prepare a

road map for e-procurement and share it to

stakeholders.

PPRA

4.6.9 Completion of audits of one-third of all PEs

annually – current total PEs: 493

On track 120 PEs audited in FY 2012/13 and 100 PEs will be

audited in FY 2013/14. The target of auditing at least

one-third of all PEs has therefore not been attained.

PPRA

4.6.10 Follow up audit of 100 PEs to be done

annually by 2016

On track Following up implementation of previous audit

recommendations is part of annual procurement audit

plans. A database for following up the audit

recommendations will be formulated in FY 2013/14.

PPRA

KRA 5: Cross-Cutting Issues (Change Management and Programme Monitoring),

48

Output 5.1: Coordinate Integration, interfacing and rationalization of Government financial systems.

5.1.1 ICT mapping exercise showing location and

owners of all and peri-financial software

commenced with inception report published

by December 2012

On track Using the draft report from the consultant, it has been

decided to continue the work in-house using a

taskforce (PMORALG, BoT, MoF, NBS, PO-PSM)

to complete the report being led by FISM. Final

report to be ready by Mid-March.

FISM

5.1.2 Stakeholder coordination meetings held to

gather input and agree on cross functional

responsibilities for financial systems Planning

held on by December, 2012

Achieved Stakeholders meeting was conducted and the inputs

were taken into account for amendments on ICT

mapping report

FISM

5.1.3 Sequenced, prioritized and costed action plan

to bring all GoT financial and peri-financial

software under one common Government

financial systems architecture with supporting

technical, infrastructure and management

structures completed and approved by the

GoT by June, 2013

Delayed It has delayed because it waits the amendments of

ICT mapping report which is already on progress.

Team from FISM and ACGEN worked on draft

action plan and the taskforce to complete the action

plan.

FISM

5.1.4 Integration/Interfacing plan is engaged and

series of planned actions are being executed

and completed by October, 2015

On track. It waits the development and approved of costed

action plans from ICT mapping report

FISM

5.1.5 IFMS infrastructure installed to new 35

LGAs, RSs and PMORALG institutions and

connected to central server at Dodoma and

MoF by Dec 2014

Delayed The execution of supply contract was in progress.

Software was delivered. Hardware expected to be

delivered and installed in February, 2014.

Connection of Epicor 9.05 to new LGAs planned to

be implemented in FY 2014/15.

PMO-RALG

49

5.1.6 MoF IFMS linked to PMO-RALG IFMS to

the immediate capture of the Approved

Budget and all Exchequer transfers to RSs

and LGAs respectively by June 2013.

Delayed There is need to recruit a consultant to create an

interface between the two EPICOR systems.

FISM/PMO-

RALG

5.1.7 Completed capacity building to key users of

IFMS from all LGAs, RS and PMORALG

institutions by June 2013.

On Track The initial stages with respect to this activity are in

place. The completeness of the whole processes is

expected to be on or before the end of 30th

September, 2013 as promised.

PMO-RALG

5.1.8 Audit of IFMIs in LGAs conducted by June

2015

On track Target within reach PMO-RALG

Output 5.2: Utilization of EPICOR modules increased from seven to ten

5.2.1 EPICOR system upgrade complete by

December 2014

Achieved EPICOR system has been upgraded from version

7.3.5 to version 9.05 with 10 modules installed of

which 6 are activated

ACGEN

5.2.2 ACGEN Staff capacity enhanced by Dec.2014 On track Training to 40 ACCGEN staff. ACGEN

5.2.3 Training for IFMS end users on the upgraded

modules conducted by Dec 2014

On track Training in progress as 381 end users were trained on

the new version of EPICOR.

ACGEN

Output 5.3: All software development and module upgrades are coordinated with the overarching plans for ICT integration

5.3.1 FISM is operationalized and controls are put

in place to manage software acquisition and

development by 2015

Delayed The first phase for the rehabilitation of Server room

is on the final phase (civil works and electrical) and

the installation of air conditioner for cooling system

and security doors planned for next year

FISM

5.3.2 FISM staff capacity enhanced by June, 2015. On Track 7 staffs have been trained on Data Center

Infrastructure Specialists, ICT Security, Database

Management and Data Center Operations Specialists

7 more staff will be trained in the remained time of

FISM

50

FY 2013/14.

Output 5.4: Improved communication and public access to key fiscal information to stakeholders by 2016.

5.4.1 Support the Budget Division to publish the

relevant documents and fiscal information

On track Approved National Budget for 2012/13 published in

the website by September

GCU

5.4.2 MoF Communication Strategy developed and


On track The final draft Ministry Communication strategy was

developed and distributed to the HoD's for comments.

GCU

5.4.5 Fiscal Information and Budget Transparency

Publication Cycle developed and


On track Information is yet to be provided GCU

5.4.6 Develop an action plan to modernize MoF

website (structure, content and user

friendliness) by June 2015

On track The structure of the Ministry website was developed

for changing the style of the website contents and

layout.

GCU

Output 5.5: Coordination and Standardization of PFM Training Achieved

5.5.1 Training mapping exercise completed by Dec

2012

Achieved The training mapping exercise is completed and the

final report is in place.

DAHRM

5.5.2 Capacity building Plan developed and shared

with key Stakeholders by February 2014.

On track This milestone will be worked out in 2013/14 DAHRM

5.5.3 An impact assessment of PFM training is

conducted to measure staff performance

following various trainings by June 2015

Pending This milestone will be worked out in 2013/14.

Training needs assessment was done, the action plan

need to be prepared.

DAHRM

Output 5.6: PFMRP Component Managers are being guided by detailed multi-year operating plans

5.6.1 All activities are presented for inclusion in

PFMRP annual work plan are presented

within the context of a detailed multi-year

Achieved The 2012/13 PFMRP Annual Work plan (as well as

five year provisional work plan) includes activities

that are continually verified to be aligned with

PD

51

operating plans annually component operational plans.

Output 5.7: PFM activities are effectively planned and implemented

5.7.1 Training on Change Management and

Strategic Planning completed by December

2014

On track The training programme for change management was

prepared and it will be conducted in the third quarter

of FY 2013/14, the Component Managers and

PFMRP focal persons will be trained.

PD

5.7.2 Results Based Management training has been

delivered to 60 PFMRP Component managers

by June 30, 2014.

On track Training on results based Management will be

conducted in the third quarter of FY 2013/14.

PD

Output 5.8: Effective coordination of activities and support provided to the programme implementers

5.8.1 Secretariat procurement process completed by

July 2012

Delayed Programme Coordinator for Secretariat is yet to be

confirmed, other required staff are on board. The

confirmation of Acting PC is underway as some

discussions for procedures are on process.

PD

5.8.2 Secretariat work plan is completed annually

alongside the PFMRP annual work plan

On track The Secretariat work plan will be completed when

the components work plan are approved.

PD

5.8.3 PFMRP Co-ordination secretariat facilitated

annually.

On track The PFMRP Secretariat is being facilitated. ACGEN, PD

Out Put 5.9: PFM programme oversight and review is being guided by clearly defined milestones derived from an agreed M&E framework

5.9.1 Annual review and amendment of the M&E

framework to ensure ongoing congruence and

relevance annually by Nov 2012

Achieved The M&E framework was reviewed to incorporate

the recommendations of the PEFA 2013 report, IGFT

to LGAs reports and new milestones that were

developed during 2013 Joint Supervision Mission.

PD

52

Output 5.10 All major PFM reforms have been coordinated with and informed by relevant government and DP stakeholders groups

5.10.1 PFM information session completed to

disseminate results of: ICT mapping exercise,

ICT Harmonization Integration Plan by June

2014 IAG action plan, ACGEN’s Plan to

transition to Accrual Accounting

Delayed It waits ICT study to be completed. The TWGs

agreed to hold awareness/information sessions on

various PFM themes (migration to IPSAS accrual

and creation of DMO) The information sessions were

not performed as planned

PD, IAG,

ACGEN

5.10.2 Minimum of one PFM reform information

day conducted for CSOs , DPs and GoT

during Public Service day annually by

Dec.31st each year

On track Not done but it planned to be done during the

Parliamentary Budget session.

PD

Output 5.11: PFMRP implemented efficiently and effectively through result based management approach.

5.11.1 PFMRP implemented according to annual

work plan and milestones are being met

On track The PFMRP Annual work plan for 2013/14 has been

implemented as per the plan and the components

have been guided to achieve the agreed milestone.

The PFMRP annual report was prepared and

approved by JSC in November 2013

PD

5.11.2 Annual supervision mission are conducted by

Sept 30 of each year commencing 2012.

On track The 2013 Supervision Mission was carried out

successfully and the program rated as Satisfactory.

PD

5.11.3 Independent program evaluations are

completed towards end in 2014/15

On track The evaluation is planned to take place in 2014. PD

5.11.4 Dialogue structures are working as evidenced

by combined DP/GoT surveys/independent

evaluation to ensure effective program

implementation

On track The dialogue has been on-going and working as

required within the PFMRP structure.

PD

Output 5.12: National systems and process for intergovernmental transfer to LGAs streamlined and rationalized

53

5.12.1 TORs (for Streamlining and rationalizing

National systems and processes for

intergovernmental transfers to LGAs)

completed by July 2012.

Achieved The study was conducted and the action plan on the

recommendation of the mapping exercises on the

intergovernmental transfers was prepared and shared

to key stakeholders. According to the action plan ,

some of the recommendation started FY 2013/14

and others will start next financial year 2014/15

PD

5.12.2 Mapping commences September, 2012 Achieved The inception report for Mapping exercise was

submitted on February, 2013. The consultant is the

field collecting data

PD

5.12.3 Review and mapping of the systems and

processes for intergovernmental transfers

initiated with inception report finalized by

October 2012,

Achieved The mapping exercise is completed and report has

been shared and approved.

PD

5.12.4 Comprehensive and sequenced action plan on

a recommendation of the mapping exercises

on the intergovernmental transfers finalized

by June 2013.

Achieved The action plan on the recommendation of the

mapping exercises on the intergovernmental transfers

was prepared and shared to key stakeholders.

According to the action plan , some of the

recommendation started FY 2013/14 and others will

start next financial year 2014/15

PD

5.12.5 Reports to be produced annually by end

September

On track Reports to be produced following the implementation

of the action plan starting Sept 2014

PD

Output 5.13: Strengthened Public Financial Management Reforms in Zanzibar by 2017

5.13.1 Support to jointly (DPs, ZNZ and MoF)

agreed Strategic plan on PFM reform in

Zanzibar)

Delayed It is waiting development of the strategy ZANZIBAR

54

The Milestones below will start to be reported in an annual report of FY 2013/14 and on-wards about their implementation progress.

These milestones were formulated during the September 2013 TWG discussion with Component managers. The milestones are per

Key Result Areas.

KRA 1: Revenue Management; Strengthened systems, processes and procedures for improving the operational capability of the

revenue collection by June 2016

1.3.8 Improvement of Financial Management in

LGAs by June 2015

PMO-RALG

KRA 2: Budgeting and planning; Strengthened capacity of planning and budget management, including results and program based

budgeting within MOF, MDAs and LGAs by June 2016

2.2.9 Budget reallocation warrants published by

September every year

GBD

2.2.10 Government approves actions for improving

budget credibility based on a review of

reallocation warrants in the past four years by

June 2014

GBD

2.4.1 Public Access to key fiscal information:

Timely publication of key fiscal information as

a. Budget guidelines published by

December every year

b. Executive budget proposal (Vol I to

IV) as submitted to Parliament

Published by June every year

On track a. Budget guidelines published

b. Executive budget proposal (Vol II,III, and IV)

c. Approved budget (II,III, and IV)

d. Quarterly budget execution report published

e. Year-end budget execution report published

f.

55

c. Approved budget (all volumes)

published by September every year

d. Quarterly budget execution report

published within a month after end of

quarter

e. Year-end budget execution report

published by October every year

f. Citizens budget published by

November every year

2.4.2 Action plan for improving quality and

comprehensiveness of budget documentation

based on PEFA assessment developed by

December, 2013

On track

2.4.3 Changes in quality and comprehensiveness of

budget documentation reflected in 2014-15

budget documentation

KRA 3: Budget Execution, Accountability and Transparency; Improved utilization of public resources in a more effective, efficient

and transparent manner by June 2016

3.2.3 ACCGEN to present a monthly report on

payment arrears to ceiling committee effective

Dec 2013

ACGEN

3.4.12 ACGEN to compile and produce financial

statements disaggregated on the basis of

economic classification and by sectors

ACGEN

KRA 4: Budget control and oversight: Improved adherence and enforcing of MDAs and LGAs to financial internal controls, rules.

Laws, regulations and audit recommendations by June 2016

56

4.1.3 450 Internal auditors trained on

implementation of Quality assurance and

Improvement Program procedures Manual by

June 2015

IAG

4.1.4 Independent quality assurance assessment

(Internal Audit Units) IAUS in MDAs and

LGAs completed by June 2016

IAG

4.1.9 Implementation status of corrective measures

for internal and external audits (CAG

recommendations) submitted by all the IAUs

in MDA/LGA to IAGD on quarterly basis by

June 2014

IAG

4.1.10 To train 300 Accounting Officers, Head of

Departments, Audit Committee members and

internal Auditors on the guideline for Fraud

Risk management, Internal control, Risk

Management Monitoring and Evaluation by

June 2017

IAG

4.1.11 Study to assess the ICT needs for effective

internal audit management and control by June

2015

IAG

57

Annex 2

Period Covered: 1st July - 31st December 2013

POLICY ANALYSIS DEPARTMENT

Output Code and Description: 1.1 Improved quality of forecasting of fiscal aggregates for three years on a rolling basis

Milestone Code

and Description Actual Progress

Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

1.1.2 A team of

trainers in revenue

forecasting

developed by June

2013

A study/training to 15

staff on Macroeconomic

Diagnostic was conducted

in December 2013

3

268,597,600

53,700,000

52,700,000 -

52,700,000

1,000,000

214,897,600

Output Code and Description: 1.2 The government improves efficiency in domestic revenue mobilization both at the policy and administration levels by updating legal

instruments towards international best practices.

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

58

1.2.4 Submission

of a bill to

Parliament to enact

Tax Administration

Act for the purpose

of establishing a

common tax

procedure among

different taxes

collected by

Tanzania revenue

authority (TRA) by

June 2014

The draft Tax

Administration Bill and

Submit to Attorney

General’s Office for

vetting

2

63,000,000

33,000,000

33,000,000 -

33,000,000

-

30,000,000

1.2.8 Review the

current system of

tax exemptions

with the value-

added Tax (VAT)

regime and amend

the VAT Act with

a view to be in line

with international

best practices by

November 2013

The Cabinet paper for

VAT Act has been

prepared and submitted it

to the IMTC

3

53,000,000

53,000,000

53,000,000 -

53,000,000

-

-

Output Code and Description: 3.4 Strengthen Public Debt Management Capacity

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

3.4.5 To establish

Debt Management

Department by

June 2014

3

800,000,000

-

- -

-

-

800,000,000

TOTAL FOR COMPONENT

1,184,597,600

139,700,000

138,700,000 -

138,700,000

1,000,000

1,044,897,600

59

MINISTRY OF NATURAL REOURCES AND TOURISM

Output Code and Description: The Government improves efficiency in domestic revenue mobilization both at the policy and the administration levels by updating legal

instruments towards international best practices.

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

1.2.7 Computerize

revenue collection

to at least 50% of

participating

MDAs by 2016

The Ministry has

developed and started

using Tourism Hunting

Management System,

Photographic Tourism

Management System &

Tourism Business

Registration and

Licensing System.

Training on the Tourism

Business Registration

and Licensing System

has been done to 21 users

of the system.

1

162,250,000

90,000,000

28,027,000.00 0

28,027,000.00

61,973,000.00

72,250,000

TOTAL FOR COMPONENT

162,250,000

90,000,000

28,027,000

28,027,000.00

61,973,000.00

72,250,000

60

PROME MINISTER'S OFFICE REGIONAL ADMINISTRATION AND LOCAL GOVERNMENT

Output Code and Description: 1.3: Strengthened capacity of local government authorities to collect revenue by 2015

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

1.3.1 Completed

assessment and

evaluation of

revenue potential

for major sources of

revenue to all LGAs

by June 2014

On progress - Study to

Identify Revenue Potential

have been done. Report

submitted to PMORALG

Management and DPs for

comments.

2

102,800,000

102,800,000

- -

-

102,800,000

-

1.3.5 Establishment

of known and clear

revenue data base

by each source of

revenue, presence

of trained personnel

and a clear follow

up arrangement at

PMORALG and RS

levels by June, 2014

Two activities are on

progress and one activity is

planned to be conducted on

Quarter III as fund for the

activity not yet received

2

498,130,000

332,630,000

77,652,500 -

77,652,500

254,977,500

165,500,000

Sub Total

600,930,000

435,430,000

77,652,500 -

77,652,500

357,777,500

165,500,000

61

Output Code and Description: 2.3 Strengthened capacity of LGAs for MTEF preparation by 2015

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

2.3.4 All LGAs

budget allocation

formulae reviewed

by June, 2014

On progress - ToR

prepared and submitted to

DPs for no objection

request.

2

44,000,000

44,000,000

- -

-

44,000,000

-

Sub Total

44,000,000

44,000,000

- -

-

44,000,000

-

Output Code and Description: 5.1 Strengthened capacity of LGAs for MTEF preparation by 2015

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.1.7 Completed

capacity building to

key users of IFMS

from all LGAs, RS

and PMORALG

institutions by June

2013.

Planned to be done on

Quarter IV as funds will be

fully released to implement

this milestone

3

786,270,000

79,610,000

- -

-

79,610,000

706,660,000

Sub Total

786,270,000

79,610,000

- -

-

79,610,000

706,660,000

TOTAL FOR COMPONENT

1,431,200,000

559,040,000

77,652,500 -

77,652,500

481,387,500

872,160,000

62

EXTERNAL FINANCE DIVISION

Output Code and Description: 1.4 Increase of Donor funding that flows through the exchequer system by 2016

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

1.4.1 National

framework for

managing

development

cooperation (JAST)

be reviewed and

put in operation by

December 2014

Development

Cooperation Framework

final draft shared with

stakeholders. It is

currently under

Government approval

process

2

88,060,000

88,060,000

85,398,980 -

85,398,980

2,661,020

-

1.4.2 Revised

JAST and AMP

user guideline

clearly

communicated to

both parties by

December 2012

AMP user guideline

shared with stakeholders.

Training of EFD staff on

AMP New Version

awaiting release of funds.

2

342,000,000

-

- -

-

-

342,000,000

1.4.3 Analysis of

trends of direct

project fund

portfolio disbursed

via the exchequer

published and

shared annually by

June 2015

Underground work

undertaken. To be

completed after release of

funds.

3

74,000,000

74,000,000

-

73,260,000

73,260,000

740,000

-

TOTAL FOR COMPONENT

504,060,000

162,060,000

85,398,980

73,260,000

158,658,980

3,401,020

342,000,000

63

GOVERNMENT BUDGET DIVISION

Output Code and Description: 2.1 Strengthened capacity of MDAs, RSs and LGAs in implementing program based budgeting by June 2016.

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

2.1.1 All Sub

programs,

program

objectives and

performance

indicators defined

by June 2012

PBB template developed

and MoF organized a

working session end of

August 2013 with 8 pilot

Ministries (Ministries of

Finance, Water, Works,

Transports, Education,

Health, Community

Development and

Agriculture). The

assignment to MDAs was

to convert FY 13/14

budget into PBB format.

Another session will take

place in the third quarter.

2 218,200,000 218,200,000 0 0 0 218,200,000 0

2.1.2 Chart of

Accounts modified

to accommodate

program based

budgeting

Modification of the Chart

of Accounts has been

done (one segment

added).Implementation

done in the FY 2014/15 1 175,000,000 73,000,000 0 0 0 73,000,000 102,000,000

64

2.1.3 MTEF

reviewed to make

program based

budget compatible

by September

2014

The reviewed MTEF will

build on the existing one.

MDAs and LGAs have

been informed on the

coming change,

preparation has begun. It

was agreed to move the

timeline for all MDAs and

LGAs to be compatible to

September 2016 but with

a continuous follow-up of

the roll-out.

2 278,900,000 126,400,000 0 0 0 126,400,000 152,500,000

Upgrading SBAS tool is

done and training

conducted to MDAs, RSs

and LGAs.

65

2.1.5 Completed

phased training for

all MDAs and RSs

by June 2014 Existing PBB Action Plan

will be reviewed after the

third quarter working

session with pilot

Ministries. It will include

a Policy Paper in order for

the Cabinet to formally

authorize the use of PBB.

PBB will be implemented

in a stepwise fashion

starting with a number of

Pilot ministries and then

move to other MDAs,

regions and LGAs. All

MDAs and LGAs to be

compatible by September

2016.

2 201,040,000 40,000,000 0 0 0 40,000,000 161,040,000

66

Output Code and Description: 2.2 Increased effective utilization of Planning and budgeting tools by 2016

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

2.2.1 MTSPBM

reviewed by June

2014 Pending as it requires joint

work with the Planning

Commissioner. However,

initial timeline won’t be

met as MTSPBM is

planned to be reviewed

this financial year

(2013/2014).

3 208,210,000 104,390,000 0 0 0 104,390,000 103,820,000

2.2.4 Annexes to

budget book

volume II for

Executive

Agencies

completed by June

2014

This milestone will be

partially achieved by

timeline, as only some of

the 133 public agencies

will be covered by June

2014. It will be included

in the PBB Action Plan;

the level of detail required

for these annexes is still

under discussion. MoF

plans to organize training

on MTEF to public

agencies

2 128,000,000 0 0 0 0 0 128,000,000

2.2.2 Sixty MDAs,

21 RSs and 133

LGAs trained in

MTSPBM by June

2014

2 542,250,000 140,000,000 0 0 0 140,000,000 402,250,000

67

Gender Responsive

Budgeting Manual

completed and will be

used for training to

MDAs, RSs and LGAs.

Training on Gender

mainstreaming scheduled

in third quarter.

2.2.6 At least 10

PER Man

Dialogue meetings

held by June 2016

The PER process has been

strongly revitalized since

June 2012.

2 218,800,000 167,000,000 0 0 0 167,000,000 51,800,000

The PER Champion

Group has had regular

meetings on the on-going

5 studies and an annual

dissemination workshop is

planned for beginning of

October 2014

TOTAL FOR COMPONENT

1,970,400,000

868,990,000

-

868,990,000

1,101,410,000

68

PUBLIC PROCUREMENT POLICY DIVISION

Output Code and Description: 3.1 Strengthened public sector procurement by June 2015

Milestone Code and

Description Actual Progress

Status

(1,2

or 3)

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

3.1.3 Procurement

training needs

assessment exercise

completed by Dec

2014

TORs for TNA in

MDAs developed and

shared with DPs. 2

152,500,000

85,000,000

- -

-

85,000,000

67,500,000

3.1.6 Procurement and

supplies staff database

maintained and

updated by December,

2015

Particulars for 187

PMU staff in MDAs,

LGAs and RS’s in the

Lake Zone collected

and verified.

2

141,500,000

138,421,400

76,714,780

3,360,000

80,074,780

58,346,620

3,078,600

3.1.10 Twenty (20)

members of PPPD

staff equipped with

skills on public policy

formulation,

implementation and

evaluation by June,

2014

8 PPD staff capacity

enhanced with skills

on public policy

formulation,

implementation and

evaluation. Training

Schedule for another 8

PPD Staff in place.

2

145,000,000

145,000,000

17,163,528

21,130,375

38,293,903

106,706,097

-

3.1.11 National

procurement policy

developed and shared

by December, 2014

National Procurement

Policy Draft finalized. 2

256,000,000

107,578,600

- -

-

107,578,600

148,421,400

3.1.12 National

procurement strategy

developed and

implemented by June,

2015

Preparation for

stakeholders meeting

on public procurement

started.

2

181,000,000

59,000,000

- -

-

59,000,000

122,000,000

69

TOTAL FOR COMPONENT

876,000,000

535,000,000

93,878,308

24,490,375

118,368,683

416,631,317

341,000,000

GOVERNMENT ASSETS MANAGEMENT DIVISION

Output Code and Description: 3.5: Improved accountability in management of Government Assets for supporting migration to IPSAS Accrual

Milestone Code and

Description Actual Progress

Status

(1,2

or 3)

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

3.5.1: Uploading of

assets information for

70 MDAs and RS in

SAGE completed by

June 2017

35 MDAS and RS

already uploaded in

SAGE

2

184,000,000

6,000,000

- -

-

6,000,000

178,000,000.00

3.5.2: Assets

management(tracking)

software installed,

tested and

operationalized by

June 2015

Assets


software installed and

tested

2

579,000,000

234,000,000

- -

-

234,000,000

345,000,000.00

3.5.3: GAM capacity

enhanced on assets

management function

by June 2016

6 GAMD staff were

trained on asset

management function

2

220,000,000

160,000,000

- -

-

160,000,000

60,000,000.00

3.5.4: Assets

management Policy

developed by June

2015

The assignment is

underway, scheduled

for completion by June

2015

2

138,000,000

130,000,000

58,202,504 -

58,202,504.08

71,797,496

8,000,000.00

3.5.5: Valuation of

Government Assets in

70 MDAs and RS

completed by June

2017

Consultant continue

with assignment for 7

MDAs

2

1,389,000,000

1,080,500,000

97,274,143 -

97,274,143.00

983,225,857

308,500,000.00

TOTAL FOR COMPONENT

2,510,000,000

1,610,500,000

155,476,647

-

155,476,647

1,455,023,353

899,500,000

70

INTERNAL AUDITOR GENERAL DIVISION

Output Code and Description: output 4.1: Increased coverage and quality of the internal audit functions by 2016

Milestone Code


Status

(1,2 or

3)

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

4.1.5: Effective

internal audit units

and audit

committees

established to all

MDAs and LGAs

by June, 2016

Data base of internal

auditors and members of

audit committees

established.

2

1,028,000,000

522,810,000

382,108,000 -

382,108,000

140,702,000

505,190,000

Quarter one Internal audit

report and audit

committees reports was

reviewed

20 internal auditors

undertake professional

course ( CIA, CFE and

CPA)

Workshop to … internal

audit stakeholders on the

roles and responsibilities

of internal audit Unit in

the MDAs and RSs

conducted in Mwanza

71

Short term training locally

to 150 members of Audit

Committees in MDAs and

RSs on Financial,

Auditing and Procurement

are conducted

Training on Laws of

HCMIS

4.1.7 Computerized

Audit in place by

June 2016.

NIL

650,000,000

- -

-

-

650,000,000

4.1.8 Technical

Audits are

conducted for 70

Projects by June,

2016

NIL 2

228,000,000

-

- -

-

-

228,000,000

4.1.10: 550

internal auditors

trained in risk

management

process and risk

based audit by

June, 20167

Training on

implementation of risk

management Guidelines

was facilitated to 121 staff

out of that 40 was Head

of Department and Unit

from 10 Ministries; 8 was

District Executive

Directors, 63 was Head of

Department from 8

LGAs; 8 was Members of

Audit Committee from 4

LGAs; and two Head of

Section from 1 RS

2

433,000,000

427,000,000

204,525,000

94,470,000

298,995,000

128,005,000

6,000,000

72

Monitoring the

Implementation of Risk

Management Guidelines

was conducted to 15

Ministries, 4 Regional

Secretaries and 9 LGAs

Training on Risk Based

Internal Auditing was

facilitated to 40 Internal

Auditor; out of that 10

from 5 Ministries; 10

from IAGD; and 20 from

10 LGAs

To develop Risk

Management Monitoring

and Evaluation

Framework by June 2014

TOTAL FOR COMPONENT

2,339,000,000

949,810,000

586,633,000

94,470,000

681,103,000

268,707,000

1,389,190,000

73

NATIONAL AUDIT OFFICE

Output Code and Description: 4.2 Strengthened External audit functions by 2016

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

4.2.1: The

committee report

on needs of legal

amendments

(existing laws) to

contribute towards

reaching level 3

submitted to the

attorney General

and awareness

programmes

conducted by

December 2012

Awareness

conducted to

auditors in 4 zones

(Dar es Salaam

zone, Lake zone,

Central zone,

Northern zone).

Report completed

and submitted to

Attorney General

waiting for the new

constitution for

overall review of

the laws.

1

39,000,000

39,000,000

39,000,000 -

39,000,000

-

-

4.2.2:100% of

Auditors are moved

from auditee

premises to NAO

offices by 2015

Two regional

Offices in Dodoma

and Rukwa are on

progress. 80% of

Dodoma building is

completed and 50

% of Sumbawanga

building is

completed

2

15,250,000,000

1,334,375,000

1,312,036,182

7,746,426,123

9,058,462,305

(7,724,087,305)

13,915,625,000

4.2.3: 300 Auditors

trained on Risk

Based Audit and

200 in IT audit by

2014

The training will be

conducted in 3rd

quarter

3

289,570,000

-

- -

-

-

289,570,000

74

4.2.5: 300 Auditors

trained on

international

standards of

auditing and full

adoption of

International Audit

Standards by 2014

300 auditors were

trained on

international

standards of

auditing and full

adoption of

International Audit

Standards using

internal facilitators

1

384,150,000

300,150,000

300,150,000 -

300,150,000

-

84,000,000

4.2.8: Scoping

study to ascertain

the parameters of

the outstanding

matters Database is

completed by June

2014

The collection of

data for baseline

has been

completed, the

analysis of the data

collected is on

going

1

104,500,000

104,500,000

104,500,000 -

104,500,000

-

-

4.2.10: 200

Auditors trained on

audit commanding

language (ACL)

and other audit

based software by

2014

The activity will be

conducted in 3rd

quarter

3

260,750,000

-

- -

-

-

260,750,000

4.2.12: Two of five

TeamMate

modules applied in

auditing by

October 2014

The activity is

scheduled to be

conducted in 3rd

quarter

3

148,500,000

-

- -

-

-

148,500,000

Output Code and Description: 4.3: Improvement transparency on audit reports (central, local and parastatal levels to strengthen scrutiny and accountability)

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

75

4.3.1: Citizen audit

reports available

for the 4 General

audit reports by

June 2013

This activity is

going to be

conducted in 3rd &

4th quarters

3

220,835,000

-

- -

-

-

220,835,000

Output Code and Description: 4.5 Strengthened Capacity of oversight functions of Parliamentary Accounts Committees in Mainland Tanzania

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

4.5.1: Capacity

building

interventions to

PACs and LAAC

conducted by 2016

3 Parliamentary

oversight

Committees (PAC,

LAAC) and

Finance &

Economic

Committee were

trained on

understanding of

CAG reports and

interrogation skills.

Three committees

(PAC, LAAC and

budget committee)

conducted site

visits.

PAC hosted

international

conference for

SADC

Parliamentary

Accounts

Committee which

was held in Arusha

2

974,695,000

342,425,000

342,425,000 -

342,425,000

-

632,270,000

TOTAL FOR COMPONENT

76

17,672,000,000 2,120,450,000 2,098,111,182 7,746,426,123 9,844,537,305 (7,724,087,305) 15,551,550,000

77

TREASURY REGISTRAR OFFICE

Output Code and Description: 4.4: Improved performance of parastatals by June 2016

Milestone Code


Status

(1,2 or

3)

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

4.4.4 New TR's

Bill presented to

the Parliament by

June 2014

During the period under

review, the proposed TR

Bill was submitted to

IMTC for deliberation by

Cabinet. The relevant

comments and

corrections have been

incorporated and the Bill

is awaiting resubmission

to Cabinet. Once

approval is granted, the

Draft Bill will be tabled

before Parliament.

Delayed

300,500,000

272,300,000

115,587,700 0

115,587,700

156,712,300

28,200,000

4.4.5 150

Parastatals’ Acts

Reviewed to be in

line with the New

TR Act by June

2014

Not implemented

awaiting for the New TR

Bill to be in place

On

track

274,000,000 0

-

-

274,000,000

78

4.4.6 TR's Office

Capacities

enhanced by June

2014

A Training Needs

Assessment was

undertaken which

enabled the preparation

of a Training Programe

for 56 staff. Four staff

were sponsored to attend

long courses whereby

one attended training

abroad. Working Tools

were procured including

Computers. A Draft

Strategic Plan was also

prepared.

Ontrack

883,300,000

444,800,000

263,453,948 -

263,453,948

181,346,052

438,500,000

1.2.10 M & E

mechanism for

measuring

Parastatals

compliance rate set,

reviewed and

implemented by

June

2015(D01S12)

Establishment of

monitoring framework is

dependent upon the

enactment on the new TR

Act. It is envisaged that

the Bill will be finalized

in the near future which

will enable the

Monitoring Framework

to be set up by June

2014. Additionally, TR

undertook review of

11Financial Regulations,

1 Staff Regulations, 3

Schemes of Service, 4

Voluntary Agreements, 4

Strategic Plans, 2

Quarterly Reports and 27

Audited Financial

Reports.

On

track

51,000,000

51,000,000 0

-

51,000,000

-

79

4.4.1 Ten pilot

parastatal signed

performance

contracts with TR

by June 2013

(D02S01)

Delayed 120,000,000

60,000,000 0

-

60,000,000

60,000,000

TOTAL FOR

COMPONENT 1,628,800,000

828,100,000

379,041,648

379,041,648

449,058,352

800,700,000

80

PUBLIC PROCUREMENT REGURATORY AUTHORITY

Output Code and Description: Improved Public Procurement Performance by Procuring Entities (PEs)June,2015

Milestone Code

and

Description

Actual Progress Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

4.6.1 Annual

PPRA audit

results confirm

positive trend on

a yearly basis

Carried out review of

120 audit reports

carried out in last year

for distribution to

respective audited

PEs. The results were

also summarized and

included in the

Annual Performance

Evaluation Report

2012/13.

2

779,750,000

260,405,989

17,019,800

174,590,000

191,609,800

68,796,189

519,344,011

4.6.3 New

Public

Procurement Act

2011,

Regulations and

Tools

disseminated to

major PEs and

other key

stakeholders by

2015

Dissemination is

planned to be carried

out during the 3rd

Quarter. In the

meantime

procurement

implementation tools

are being revised to

align them with PPA,

2011 and the draft

Regulations

2

99,200,000.00

99,200,011

-

99,200,011

99,200,011

-

(11)

81

Participated in the 6th

East African

procurement Forum

in Uganda .The 6th

East African

Procurement Forum

(EAPF) under the

theme: “Promoting

Value for Money in

Public Procurement”

was held at Speke

Munyonyo Resort,

Kampala from 20th to

22nd November,

2013.Tanzania

delegation comprised

27 delegates from

Public institutions as

well as private sectors

as follows NSSF(4),

Babati District

Council (1), BOT (2)

PPRA (9), ERB(1),

GPSA(2), TCRA (1),

PASAT (1),

TCRA(1), PPAA(1),

TACECA (1),

1 30,792,000

30,792,000

42,381,580.00

42,381,580.00

(11,589,580.00)

-

4.6.5 Value for

money

procurement

enhanced

through

Framework

contract in

procurement of

common use

items and

services by June

2017

2 400,000,000

400,000,000 205,852,462

205,852,461.92

194,147,538.08

-

82

4.6.6 PPRA

Operational

Outreach

capacity

strengthened by

June,2014

(1)Prepared, print and

circulate Tanzania

Procurement Journal

supplement (pullouts)

in Daily News papers

on weekly basis. (2)

Aired TV sports in 3

television stations

until the end of the

first Quarter.

2

577,000,000.00

300,000,000

100,564,422

100,564,422.10

199,435,577.90

277,000,000.00

Renovation of one

zonal office for

coastal regions is in

progress while

procurement for

contractor for

renovation of Arusha

zonal office and the

Head office are in

final stages. TBA has

been engaged as a

consultant for the

renovation works.

2

950,000,000.00

151,000,000

-

33,140,151

33,140,150.84

117,859,849.16

799,000,000.00

Short term training

will be attended from

the third quarter

2

68,432,000.00

-

68,432,000.00

Procurement Process

of Furniture and IT

equipments for the

Head office and

Zonal office will be

completed from the

third quarter

2

1,045,060,000

- -

-

1,045,060,000

83

4.6.7 All (393)

PEs will have a

fully functional

PMIS as a

reporting tool

for procuring

entities to report

back to PPRA

by Nov 2014

1)Carried out

Training in

Morogoro, Arusha,

Mwanza and Mbeya

Centres (2) IS staff

attended short

training on IT

Technologies (3)

Procurement of a

consultant for review

of PMIS has been

initiated

2

594,835,000

214,809,040

203,493,973

203,493,973

11,315,067

380,025,960

4.6.11 Annual

Procurement

Performance

Evaluation

Report prepared

and published

Annually

Planned activities will

be done from the third

quarter

2

139,014,000

-

-

-

139,014,000

TOTAL FOR COMPONENT

4,684,083,000

1,456,207,040

569,312,237

306,930,162

876,242,399

579,964,641

3,227,875,960

84

ACCOUNTANT GENERAL'S DEPARTMENT

Output Code and Description: 3.2 Strengthened capacity of MDAs, RSs and LGAs in Cash management by June 2015

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

3.3.2 600 STAFF

OF MDAs AND

LGAS Trained

on cash

Management

using

standardized

materials by June

2015

Tailor made short term

training in PFM for

Accountants from MDAs.

3

200,400,000

134,398,370

134,398,370

134,398,370

-

66,001,630

Output Code and Description: 3.4 Improved integrity and content of government financial statements and migration from IPSAS cash to IPSAS accrual accounting

for all government accounts is progressing in accordance with plans

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

3.4.7 Plan for

migration

towards IPSAS

accrual is

complete by 31st

Dec 2013

Workshops for 150

stakeholders to

communicate the migration

plan on the implementation

of IPSAS Accrual basis

conducted.

2

808,700,000

593,377,250

193,377,250 -

593,377,250

215,322,750

3.4.11 Consolidated

accounts with

IPSAS Accrual

by June 2017

Consultative meetings

with 50 key stakeholders to

identify legislative and

policy support done.

2

293,500,000

199,235,000

199,235,000 -

199,235,000

-

94,265,000

85

Output Code and Description: 5.2 Utilization of EPCOR Modules Increased from seven to ten

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.2.1 EPICOR

system upgrade

completed by

Dec 2014

To upgrade epicor from

version 7.3.5 to version

9.05 with three additional

modules for independent

sites by December 2014

To train IFMS end users on

the upgraded modules by

December 2014

To connect TISS at 10

stand alone MDAs and 24

RASs by June 2015

2

937,500,000

100,068,592

85,000,000

85,000,000

837,431,408

5.2.3 Training for

IFMS end user

on the upgraded

modules

conducted by

Dec 2014

To train 10 SDU staff on

short term specialized

courses abroad by June

2014 To build capacity on

operationalization of

EPICOR Modules by June

2014 To build

capacity on database

management development,

maintenance and support

operations for Government

IFMS

2

708,900,615

476,397,288

76,397,288

76,397,288

232,503,327

86

Improvement of

Financial

Management in

LGAs by June

2015 (Shifted to

PMO-RALG)

To conduct workshops to

165 LGAs Treasurers on

improvement of financial

reports in LGAs by 2015

3

519,000,000

519,000,000

5.8.3 PFMRP

Co- ordination

secretariat

facilitated

annually

1

887,547,000

443,773,500

162,200,000

162,200,000

443,773,500

ACGEN

statutory and

administrative

services

delivered by

June, 2017.

Office accommodation

constructed/rehabilitated in

all zones by June 2014

3

400,000,000

-

- -

-

-

400,000,000

TOTAL FOR COMPONENT

4,755,547,615

1,947,250,000

850,607,908

1,250,607,908

-

2,808,297,615

87

FINANCIAL INFORMATION SYSTEM MANAGEMENT DEPARTMENT

Output Code and Description: Coordinate integration, interfacing and rationalization of government financial systems.

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4.00 5 6 7.00 8(6+7) 9(5-8) 10(4-5)

5.1.2. Stakeholder

coordination

meetings held to

gather input and

agree on cross

functional

responsibilities for

financial systems

Planning held on

December, 2012

Stakeholders meeting was

conducted and the inputs

were taken into account

for amendments on ICT

mapping report

1 230,000,000 62,424,462 46,749,369 0 46,749,369 15,675,093 167,575,538

5.1.3. Sequenced,

prioritized and

costed action plan

to bring all GoT

financial and peri -

financial software

under one common

Government

financial systems

architecture with

supporting

technical

infrastructure and

management

structures

completed and

approved by the

GoT by June, 2013

It has delayed because it

waits the amendments of

ICT mapping report

which is already on

progress

3 912,000,000 1,200,000 1,200,000 0 1,200,000 0 910,800,000

88

5.1.4. Integration /

Interfacing plan is

engaged and series

of planned actions

are being executed

and completed by

October, 2015

It waits the development

and approved of costed

action plans from ICT

mapping report

3 450,000,000 27,116,500 19,130,000 7,946,000 27,076,000 40,500 422,883,500

Output Code and Description: All software development and module upgrades are coordinated with the overarching plans for ICT integration

5.3.1. FISM is

operationalized and

controls are put in

place to manage

software

acquisition and

development by

June, 2015

The rehabilitation of

Server room is on the

final phase with

installation of air

conditioner for cooling

system and security doors

on progress

2 482,000,000 103,445,000 3,445,000 0 3,445,000 100,000,000 378,555,000

5.3.2. FISM staff

capacity enhanced

by June, 2015

2 FISM staffs have

attended specialized

course in Data Specialist

2 420,000,000 360,814,038 60,759,038 0 60,759,038 300,055,000 59,185,962

3 FISM staffs have

attended course in

Software Development

TOTAL FOR COMPONENT 2,494,000,000 555,000,000 131,283,407 7,946,000 139,229,407 415,770,593 1,939,000,000

89

GOVERNMENT COMMUNICATION UNIT

Output Code and Description: 5.4 - Stakeholders Consultation and Public access to key Fiscal Information to Stakeholders by 2016.

Milestone

Code and

Description

Actual Progress Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.4.1: Support

the budget

division and

policy analysis

division to

publish the

relevant budget

documents and

fiscal

information On Progress

2

350,400,000.00

158,640,000.00

78,455,115.00 -

78,455,115.00

80,184,885.00

191,760,000.00

5.4.2: MoF

Communication

Strategy

developed and

Implementation

by June, 2014.

The final draft Ministry

Communication strategy

was developed and

distributed to the HoD's for

comments.

2

200,100,000.00

124,900,000

26,260,115

26,260,115.00

98,639,885.00 75,200,000

5.4.3: Develop

an action plan

to modernize

MoF website

(structure,

content and

user friendly)

by June 2015.

The structure of the

Ministry website was

developed for changing the

style of the website

contents and layout.

3

73,000,000.00

44,085,000

34,085,000.00

34,085,000.00

10,000,000.00 28,915,000

TOTAL FOR COMPONENT

623,500,000

327,625,000

138,800,230

-

138,800,230

188,824,770

295,875,000

90

ADMINISTRATION AND HR MANAGEMENT

Output Code and Description: 5.5 Coordination and Standardization of PFM training achieved

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund

Balance

Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.5.2: Capacity

building plan

developed and

result

measurement

framework shared

with key

stakeholders by

Feb 2014.

2 168,500,000

150,000,000 37,660,000 0 37,660,000 112,340,000 18,500,000

5.5.3: An impact

assessment of

PFM training is

conducted to

measure staff

performance

following various

trainings by June

2015.

3 238,500,000

80,000,000 0.00 0.00 0.00 80,000,000 158,500,000

TOTAL FOR COMPONENT 407,000,000

230,000,000

37,660,000 0.00 37,660,000 192,340,000

177,000,000

91

PLANNING DIVISION

Output Code and Description: 5.6 PFMRP Component Managers are being guided by detailed multi-year operating plans

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.6.1 All

activities are

presented for

inclusion in

PFMRP annual

work plan are

presented within

the context of a

detailed multi-

year operating

plans by June

2014

PFMRP activities

was prepared and

included in the

annual work plan

for financial year

2014/15, the Five

year work plan

was reviewed to

accommodate the

work plan and

Budget for

2014/15

1 95,500,000 95,500,000 25,000,000 0 25,000,000 70,500,000 0

Output Code and Description: 5.7 PFM activities are effectively planned and implemented

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.7.1 Training on

Change

Management and

Strategic

Planning

completed by

December,2014

The training

programme for

change

management was

prepared and it

will be conducted

third quarter, the

Component

Managers and

2 371,700,000 371,700,000

- 353,650,585 353,650,585 18,049,415 0

92

PFMRP focal

persons will be

involved.

5.7.2 Results

Based

Management

training has been

delivered to 60

PFM RP

Component

managers by June

30,2014

Training on results

based

Management will

be conducted in

third quarter 2 483,386,200 -

- -

-

- 483,386,200

93

Output Code and Description: 5.8 Effective Co-ordination of activities and support provided to the program implementers

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.8.3 PFMRP Co-

ordination

secretariat

facilitated

annually

The PFMRP

Secretariat was

facilitated through

provision of office

equipment,

consumables,

Leave and

refreshments

during official

time.

2 416,200,000 319,700,000

- 319,700,000 319,700,000

- 96,500,000

Output Code and Description: 5.9 PFM Program oversight and review is being guided by clearly defined Milestones derived from an agreed M&E framework

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

94

5.9.1 Annual

review and

amendment of the

M&E framework

to ensure ongoing

congruence and

relevance is

established by

November 2013.

The M&E

framework was

reviewed to

incorporate the

recommendations

of the PEFA 2013

report, IGFT to

LGAs reports and

new milestones

that were

developed during

2013 Joint

Supervision

Mission.

1 130,000,000 130,000,000 130,000,000 - 130,000,000

-

-

Output Code and Description: 5.10 All major PFM reforms have been coordinated with and informed by the relevant government and DP stakeholder groups

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.10.1 Minimum

of one PFM

reform

information day

conducted for

CSOs , DPs and

GoT during

Public Service

day annually by

Dec.31st each

year

Not done but it

planned to be done

during the

Parliamentary

Budget session.

3 511,300,000 76,910,000

- -

- 76,910,000 434,390,000

95

Output Code and Description: 5.11 PFMRP implemented according to annual work plan and milestones are being met

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.11.1 PFMRP

implemented

according to

annual work plan

and milestones

are being met

The PFMRP

Annual work plan

for 2013/14 has

been implemented

as per the plan and

the components

have been guided

to achieve the

agreed milestone.

The PFMRP

annual report for

was prepared and

approved by JSC

in November 2013

2 277,500,000 80,000,000 77,184,632 - 77,184,632 2,815,368 197,500,000

Output Code and Description: 5.12 PFMRP implemented efficiently and effectively through result based management approach.

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

96

5.12.1 Annual

supervision

mission are

conducted by

Sept 30 of each

year commencing

2012.

The 2013 Joint

Supervision

Mission was

carried out

successfully and

the program rated

as Satisfactory.

1 91,000,000 82,140,000 71,793,552 0 71,793,552 10,346,448 8,860,000

5.12.1 Dialogue

structures are

working as

evidenced by

combined

DP/GoT Survey

results

The dialogue

meeting was held

as required within

the PFMRP

structure and

decisions were

made. The

programme

documents was

discussed and

approved by the

High level

dialogue meeting

(JSC). These

documents

includes PFMRP

annual report,

2013 PEFA report,

2013 Joint

Supervision

Mission, Annual

Work plan and

Budget for

2013/14

1 190,100,000 190,100,000 64,500,000 11,777,700 76,277,700 113,822,300

-

97

Output Code and Description: 5.13 National systems and processes for intergovernmental transfers to LGAs streamlined and rationalized

Milestone Code


Status

(1,2,3)*

Approved

Budget

Fund

Released

Expenditure

to date

Commitments

to Date

Total

Commitment

and

Expenditure

Fund Balance Budget

Balance

1 2 3 4 5 6 7 8(6+7) 9(5-8) 10(4-5)

5.13.1

Comprehensive

and sequenced

action plan on a

recommendation

of the mapping

exercises on the

intergovernmental

transfers finalized

by June 2013

The action plan on

the

recommendation

of the mapping

exercises on the

intergovernmental

transfers was

prepared and

shared to key

stakeholders.

According to the

action plan , some

of the

recommendation

started FY

2013/14 and

others will start

next financial year

2014/15

1 47,300,000 47,300,000 46,500,000 - 46,500,000 800,000

-

98

5.13.2 Reports to

be produced

annually by end

September

Reports to be

produced

following the

implementation of

the action plan

starting Sept 2014

2 41,900,000 -

- -

-

- 41,900,000

TOTAL FOR COMPONENT

2,655,886,200

1,393,350,000

414,978,184

685,128,285

1,100,106,469

293,243,531

1,262,536,200

ZANZIBAR

500,000,000

300,000,000

-

-

-

300,000,000

200,000,000

GRAND TOTAL

46,398,324,419

14,073,082,045

5,785,561,236

8,938,650,952

15,124,212,175

(1,747,772,228)

32,325,242,375

99

Annex 3

MID-YEAR PROCUREMENT PROGRESS REPORT

FOR THE PERIOD 2013/14 (JULY - DECEMBER 2013)

CONSULTANCY SERVICES

1 2 3 4 5 6 7 8 9

Procurement

Reference No.

Performance

Budget Codes

Package total Amount in Tshs. Selection

Method

Implementation

status as on

30.12.2013

Remarks/

Milestone

Implementing

Component Local (Tshs.) Foreign

(Tshs.)

Total amount

(Tshs.)

1.02 Prepare JAST II and

AMP user guidelines

and disseminate

80,000,000

-

80,000,000 On-going Done internally 1.4.2 EXT. FINANCE

1.03 Conduct stakeholders

Workshop to review

JAST II and AMP user

guidelines

- 42,000,000 42,000,000 IC Financed by

UNDP and

expected to be

completed in June

2014

1.4.2 EXT. FINANCE

1.05 Carry out 3 PER

thematic studies

conducted

- 100,000,000 100,000,000 IC Not initiated 2.2.6 BUDGET

DIVISION

1.09 Review Public

Procurement Systems - 120,000,000 120,000,000 On-going Not initiated. This

was deferred until

when the policy

and strategy is in

place

3.2.12 PPD

1.10 Conduct training

needs’ assessment for

Procurement and

Supplies Staff in

LGA'S

67,500,000 55,000,000 122,500,000 On-going Draft report is

being prepared by

the Consultant

3.2.3 PPD

1.11 Valuation of

Government assets

19,000,000 1,200,000,000 1,219,000,000 NCB ToRs developed

and waiting for no

objection

3.6.5 DGAM

1.12 Train 40 GAMD staff

on the use of Asset


- 70,000,000 70,000,000 SS Not Initiated by

the User

Department

3.6.2 DGAM

100

software-ASSET

AUDITOR

1.13 Train 150 Internal

Auditors in MDAs

RSs and LGAs on

usage of audit software

tools

190,000,000 190,000,000 SS This was Deferred

until when the

Consultancy for

the same is done

4.1.5 IAG

1.14 Develop Risk

Management

Monitoring and

Evaluation Framework

- 50,000,000 50,000,000 CQ Not yet initiated

by the user

department

4.1.6 IAG

1.15 Construction of two

new office buildings

1,500,000,000

-

1,500,000,000 QCBS on-going for

Iringa and

Musoma office

4.2.2 NAO

1.21 Carry out Integration

series of planned

actions

- 100,000,000 100,000,000 QC Not initiated

because ICT

mapping study is

yet to be

completed. This

activity is

postponed to next

year

5.1.4 DFMIS

1.28 Train 180 Treasurers

and Accountants on

proper management of

LGAs Own source

Revenue

collection/reporting

70,000,000 70,000,000 QC Draft ToRs

developed

ACGEN

(PMORALG)

1.29 Train 147 Treasurers

on management and

reporting of unspent

balances in the LGAs

100,000,000 100,000,000 QC Draft ToRs

developed

ACGEN

(PMORALG)

1.30 Civil contracts to

facilitate PFMRP

Coordination Unit

700,000,000 700,000,000 On-going Done 5.8.3 ACGEN

1.31 Prepare and produce

video and radio

documentary on PFM

reforms

50,000,000

-

50,000,000 IC No objection to

undertake

internally not

granted

5.10.3 DP

1.32 Develop and

implement Zanzibar

PFMRP Strategy

500,000,000 500,000,000 QCBS Not initiated 5.13.1 PO-Zanzibar

101

-

1.01 Establish LGAs

revenue data base - 165,500,000 165,500,000 CQ Not initiated 1.3.5 PMORALG

1.04 Develop, install and

operationalize a non

taxed revenue

collection system for

natural resources

products and tourism

services

- 90,000,000 90,000,000 IC Not initiated 1.2.6 MNRT

1.06 Carry out Procurement

Audits in 115

Procuring Entities

420,000,000 420,000,000 On-going Preparation of

draft ToRs

3.1.1 PPRA

1.07 Renovate Kurasini

Building for expansion

of Head office

75,000,000 75,000,000 On-going Supervising

works which is

more than 80%

complete

3.1.6 PPRA

1.08 Implementation of the

plan to move from

IPSAS Cash basis to

IPSAS Accrual

50,000,000 50,000,000 IC Not initiated 3.5.7 ACGEN

1.22 Upgrade epicor from

version 7.3.5 to

version 9.05 with three

additional modules for

independent sites

- 100,000,000 100,000,000 SS Draft ToRs being

prepared

5.2.1 ACGEN

1.23 Train IFMS end users

on the upgraded

modules

- 102,500,000 102,500,000 SS Not initiated 5.2.1 ACGEN

1.24 Connect TISS at 10

stand alone MDAs and

24 RASs

- 85,000,000 85,000,000 SS Not initiated 5.2.1 ACGEN

1.25 Build capacity on

operationalization of

EPICOR Modules

100,000,000 100,000,000 SS Draft ToRs

prepared.

5.2.3 ACGEN

1.26 Build capacity on

database management

development,

maintenance and

support operations for

100,000,000 100,000,000 QC Not initiated 5.2.3 ACGEN

102

Government IFMS

1.27 Conduct two

Workshops to 70

Districts Treasurers on

improvement of

financial reports in

LGAs

140,000,000 140,000,000 QC Not initiated ACGEN

1.16 Train 200 auditors on

IT audit - 100,000,000 100,000,000 CQ Not initiated

(Technical

assistance from

India)

4.2.3 NAO


International standards

of auditing

- 50,000,000 50,000,000 CQ Not initiated 4.2.5 NAO


Quality assurance of

the CAG reports

- 15,000,000 15,000,000 IC Not initiated 4.2.5 NAO

1.19 Train 100 auditors

ACL and other audit

based software

- 50,000,000 50,000,000 On-going Not initiated

(Technical

assistance from

India)

4.2.10 NAO

1.20 Prepare Citizen

version of the 4

general audit reports

- 15,000,000 15,000,000 IC Done internally 4.3.1 NAO

GOODS

1 2 3 4 5 6 7 8 9

Procurement

Reference

No.

Description Package total Amount in Tshs.

Selection

Method

Implementation

status as on

30.12.2013

Remarks/

Milestone

Implementing


(Tshs.)

Total

amount

(Tshs.)

2.01 Air Conditioners 4,000,000

-

4,000,000 GPSA Not initiated 5.8.3 DP

2.02 Books, Reference

and Periodicals

20,000,000 20,000,000 NS Not initiated 5.5.2 DAP

103

2.03 Computer and

photocopiers

74,000,000 15,000,000 89,000,000 GPSA Photocopier

amounted

Tzs.44,958,000

for PD, Computer

amounted Tshs.

30,412,500.00 for

TR

1.2.9, 5.5.2,

5.8.3, 1.2.11 DP, TR, DAP

2.06 Communication

network equipment

for integration

- 800,000,000 800,000,000 NCB Postponed until

next FY after

Action Plan for

ICT mapping is

finalized

5.1.3 DFMIS

2.07 Software for

integration of

planned actions

150,000,000 150,000,000 NCB Postponed until

next FY after

Action Plan for

ICT mapping is

finalized

5.1.3 DFMIS

2.08 Software for asset

auditing 250,000,000 250,000,000 NCB 3.6.2 DGAM

2.09 Server 100,000,000

100,000,000 NCB See 2.07 above 5.3.1 DFMIS

2.10 Computer

accessories

168,300,000 68,900,000 237,200,000 GPSA 5.8.3, 1.2.9;

1.2.10; 5.5.2;

5.4.1; 5.4.5;

5.4.3; 5.4.4;

3.2.9; 3.2.11

TR, DP, DAP,

GCU, PPD

2.11 Filling cabinets 12,500,000

-

12,500,000 GPSA Not initiated 3.4.5 TR

2.12 Food and

Refreshments

15,000,000 17,300,000 32,300,000 GPSA Not initiated 5.8.3, 5.11.4;

5.9.1 TR, DP, GCU

2.13 Fuel 116,250,000 85,000,000 201,250,000 GPSA Not initiated 5.8.32.1.5;

2.2.1; 2.2.2;

2.2.4; 4.1.7;

4.1.6; 5.3.1;

5.1;4; 3.2.6;

3.2.11; 3.2.12

BUDGET, DP,

IAG, PPD,

DFMIS

104

2.15 Furniture 60,000,000 60,000,000 GPSA Not initiated 1.2.9, 5.8.3;

5.3.1 DFMIS, DP,

TR

2.17 Motor vehicle

(4WD)

100,000,000 100,000,000 200,000,000 NCB Awaiting

approval from

PMORALG

1.2.9 TR

2.19 Newspaper and

Magazine

10,000,000

-

10,000,000 NS on-going 5.8.3 DP

2.20 Photocopiers 20,000,000

-

20,000,000 NCB Technical

specifications

prepared

5.8.3 DP

2.21 Printers and

scanners

20,000,000

-

20,000,000 GPSA Printers and

Scanners

amounting TZS.

7,890,000 has

been procured

1.2.9 TR

2.22 Stationeries 356,300,000 89,000,000 445,300,000 GPSA Not initiated 1.2.7, 5.5.2;

5.5.3; 2.1.1;

2.1.3; 2.1.5;

2.2.1; 2.2.6;

2.2.4; 2.2.2;

2.1.1; 2.1.2;

2.1.3; 4.1.5;

5.4.2; 5.3.1;

1.1.3; 1.4.3;

5.11.2; 5.12.4;

5.12.5; 5.11.1;

5.10.3

DAP, DFMIS,

DP, GCU,

IAG, PAD,

PPD, TR,

BUDGET,

EXTERNAL

2.25 Motor vehicle

(4WD)

100,000,000 100,000,000 200,000,000 NCB Awaiting

approval from

PMORALG

5.8.3 DP

2.04 Computer supplies

and accessories

0 7,300,000 7,300,000 GPSA Not initiated 5.8.3, 1.2.9;

1.2.10; 5.5.2;

5.4.1; 5.4.5;

5.4.1; 5.4.4

PMORALG

2.14 Fuel - 51,250,000 51,250,000 GPSA Not initiated 1.3.1, 1.3.5;

2.3.4; 5.1.7;

5.1.8

PMORALG

2.24 Stationeries - 16,030,000 16,030,000 GPSA Not initiated 1.3.5, 2.3.4 PMORALG

105

2.05 Computer Software

for upgrade of

epicor from version

7.3.5 to version 9.05

50,000,000 50,000,000 100,000,000 NS Not initiated 5.2.1 ACGEN

2.16 Motor vehicle

(4WD)

100,000,000 100,000,000 NCB Awaiting

approval from

PMORALG

5.8.3 ACGEN

2.18 IT equipment - 24,000,000 24,000,000 GPSA Not initiated 1.2.6 MNRT

2.23 Stationeries 15,000,000 6,000,000 21,000,000 GPSA Not initiated 4.2.2, 4.3.1 NAO

NON-CONSULTANY SERVICES

1 2 3 4 5 6 7 8 9

Procurement

Ref. No.

Description Package total Amount in

Tshs.

Selection

Method

Implementation

status as on

30.12.2013

Remarks/

Milestone

Implementing

Component

Local (Tshs.) Foreign

(Tshs.)

Total amount

(Tshs.)

Selection

Method

Beneficiary

3.01 Advertisement in

media

20,000,000 20,000,000 NS Not initiated 1.2.8 TR

3.02 Food and

refreshments

132,400,000 61,000,000 193,400,000 GPSA Not initiated 5.8.3, 5.11.1;

5.11.4; 5.5.3;

2.1.3;

2.1.51.4.3;

5.6.1; 5.7.2;

5.9.1; 5.10.3;

5.11.2; 5.11.4;

5.11.4

EXT.

FINANCE,

BUDGET,

GCU, DAP,

DP

106

3.03 Printing 330,510,000 280,040,000 610,550,000 GPSA Not initiated 5.10.3, 5.11.1;

5.6.1; 5.8.3;

5.10.3; 5.11.1;

5.7.2; 5.10.3;

5.11.1; 1.2.10;

1.2.7; 5.5.3;

5.4.1; 5.4.3;

5.4.4; 5.4.5;

5.4.6; 5.4.2;

3.2.11; 2.1.3;

2.1.5; 2.2.1;

2.2.2; 2.2.4;

4.1.6; 1.2.2;

1.4.1; 1.4.3

EXT.

FINANCE,

BUDGET,

PPD, IAG,

GCU, DAP,

DAP, DP,

PAD

3.05 Publicity 23,000,000 120,000,000 143,000,000 NCB Not initiated 5.10.3, 5.10.3;

5.4.2; 3.2.3;

3.2.11

DP, DPP,

CGU

3.06 Publicity,

publication and

advertisement

10,000,000 50,000,000 60,000,000 NCB Not initiated 5.4.2, 5.4.4 GCU

3.08 Software license

fees for roll out

internal audit

software to 15

MDAs and 15 LGAs

225,000,000 225,000,000 SS Not initiated 4.1.5 IAG

3.09 Maintenance of

motor vehicles

40,000,000

40,000,000

SS Not initiated 1.2.9 TR

3.04 Printing - 25,000,000 25,000,000 GPSA Not initiated 4.3.1 NAO

3.07 Software license for

version 9.05

600,000,000 600,000,000 SS Draft ToRs

prepared

5.2.1 ACGEN

WORKS

1 2 3 4 5 6 7 8 9

Procurement

Ref. No.

Description Package total Amount in Tshs.

Selection

Method

Implementation

status as on

30.12.2013

Remarks/

Milestone

Implementing


(Tshs.)

Total

amount

(Tshs.)

107

4.01 Renovate Kurasini

Building for

expansion of Head

office

682,500,000

682,500,000 NCB Works completion

is over 80% of

total works

3.1.5 PPRA

4.02 Zonal offices in

Dodoma and

Mwanza

192,500,000 - 192,500,000 NCB Not initiated 3.1.6 PPRA

4.03 Completion of

ongoing

construction of

office buildings in

Dodoma and Rukwa

6,650,000,000

- 6,650,000,000 NCB At Dodoma,

works is

81%while in

Rukwa the

contract was

terminated while

the progress was

30% complete.

4.2.2 NAO

4.04 To construct two

new office buildings

7,000,000,000 - 7,000,000,000 NCB Drawings of the

buildings done.

Pre-qualification

tender was

expected in Jan.

2014

4.2.2 NAO

4.05 Rehabilitation of

server room

300,000,000 300,000,000 NCB Not initiated 5.3.1 DFIMS

Documents

THE UNITED REPUBLIC OF TANZANIA MINISTRY OF … Year Progress... · THE UNITED REPUBLIC OF TANZANIA MINISTRY OF ... MID – YEAR PROGRESS REPORT FOR FY ... Pending and delayed milestones