British Influence on Commonwealth Budget Systems: The Case of the United Republic of Tanzania
AbstractSeveral features of Tanzania's budget system find their roots in the arrangements inherited from the United Kingdom. These include a legal framework that emphasizes accountability; a cabinet of ministers with strong budget decision-making powers; a parliament with very limited budget powers; and a similar external audit organization. In both countries, budget execution is decentralized to individual ministries, with accounting officers responsible to a parliamentary accounts committee. These similarities are blended with contrasts, including in Tanzania: a presidential system of government, one dominant political party, a written constitution, and some fragmentation in central budget decision-making within the executive.
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This paper has been announced in the following NEP Reports:
- NEP-ACC-2007-05-04 (Accounting & Auditing)
- NEP-AFR-2007-05-04 (Africa)
- NEP-ALL-2007-05-04 (All new papers)
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