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8/6/2019 BILL NOTICE to Establish a Parliamentary Budget Office
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NOTICE
_____
This Bill to be submitted to the National Assembly is published for general information
to the public together with a statement of its objects and reasons.
Dar es Salaam
June, 2011
Dr. Thomas D. Kashilillah
CLERK OF THE NATIONAL ASSEMBLY
AN Act to establish a Parliamentary Budget Office; to provide for a
transparent budgetary procedure and budget oversight; and to providefor other related matters.
ENACTED by Parliament of the United Republic of Tanzania.
PART I - PRELIMINARY
1. (1) This Act may be cited as the Budget Act, 2011. Short title andcommencement
(2) This Act shall come into operation on the date which
the Minister may, by notice published in the Gazette, appoint.
2. In this Act, unless the context otherwise requires - InterpretationBudget means the process by which Government sets
levels to efficiently collect revenue and allocate the spending
of resources among all sectors to meet national objectives;
Budget Office means the Parliamentary Budget Office
established by section 3;
Commission has the meaning ascribed to it under theNational Assembly (Administration) Act;
compliance report means one of several reports
submitted to the National Assembly by the Minister under section
11;
financial year means the period of twelve months
ending on 30th June of each year;
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standing committee has the meaning ascribed to it under
the National Assembly (Administration) Act;
Minister means the Minister responsible for finance;
Plan means the National Assembly Plan;
public corporate has the meaning ascribed to it in the
Public Corporations Act;
PART II - PARLIAMENTARY BUDGET OFFICE
3.(1) There is established an office to be known as theParliamentary Budget Office in the parliamentary service.
Parliamentary
Budget Office.
(2) The Budget Office shall consist of persons appointed
by the Commission on such terms and conditions applicable to
Parliamentary employees under the National Assembly
(Administration) Act.
(3) A person shall be appointed to the Budget Office who
holds at least a graduate degree or a certified professional
level/qualification from a recognized higher learning institution
either of the following fields:-
(a) finance;(b)economic;(c) tax law;(d)accountancy;(e)public administration and personnel.4. (1) There shall be a Parliamentary Standing
Committee on Budget which shall be composed of all
Chairpersons of other Committees.
(2) The Parliamentary Budget Committee shall be led byChairperson of the Standing Committee responsible for finance
and its Vice Chairman shall be appointed from among
Chairpersons of Parliamentary Oversight Committees.
(3) The Budget Committee shall
(a) focus on the preliminary estimates and the
Parliamentary
Budget Office
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macroeconomic plan and programs and submit
recommendations to the Speaker;
(b)Consider the National Budget and compileamendments after refer them to the relevant
Committees;
(c)Carry on such other functions relating to the Budgetas may be assigned to it by Parliament under this
Act or any other law in force.
5. The functions of the Budget Office shall be to-(a) provide the National Assembly with timely and
objective analysis of the national budget and economy.
Functions of the
Budget Office.
(b)provide budget related information to relevantcommittees;
(c)prepare reports on budgetary projections and economicforecasts and options to reduce the budget deficit;
(d)study budget proposals and trends and whereappropriate, suggest changes in the content or format of
such proposals or trends;
(e)propose, where necessary, alternative scenarios forvarious macro economic variables in respect of any
financial year;
(f) prepare estimates for the expenditure of the NationalAssembly Fund for each financial year in accordance
with the procedure laid down by the provisions of Part
V of the National Assembly (Administration) Act;
(g)perform such other functions as may be assigned to itby the Commission.
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PART III -THE BUDGETARTY PROCESS
National Budget
Plan6. (1) The Minister shall prepare and lay before the National
Assembly a National Budget Plan for a subsequent year.
(2) The Plan shall be laid before the NationalAssembly during its February Meeting every year.
(3) The Plan shall state the broad strategic
macroeconomic issues that will be the basis of the budget of the
succeeding financial year and the medium term and shall include
-
(a) an assessment of the current financial year and theprojected state of the economy for the succeeding
three years.
(b)the macro economic and fiscal policies for thespecified period;
(c) targets for overall revenues, total aggregateexpenditure and domestic and external borrowing
for the succeeding financial year and the medium
term;
(d)the criteria used to allocate or apportion theavailable public resources among the various
programmes;
(e)proposal for financing any deficits for the financialyear;
(f) forecast financial position for the financial year towhich the budget relates and the next two financial
years;
(g)the Governments policy objectives that will guidebudget decisions during the financial year and the
policy areas that the Government will focus onduring the financial year.
Procedure for
adopting the
National
Budget Plan
7. (1) The Plan once laid before the National Assembly
shall be committed to the Parliamentary Budget Committee in
accordance with the procedure laid down in Parliamentary
Standing Orders.
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(2) In considering the Committee shall consult
The Budget Office or any person that it considers necessary and
shall, lay its report before the National Assembly in its
subsequent Meeting.
(3) The National Assembly shall discuss the report ofthe finance committee and make necessary general and specific
recommendations to the Government.
8.(1) The Minister shall, not later than 20th
June of each
year, lay before the National Assembly, the annual estimates of
revenue and expenditure for the subsequent financial year.
Annual
estimates.
(2) The annual estimates laid before the National Assembly
under the provisions of sub-section (1) shall specify all measures
taken by the Government to implement audit recommendations
made by the National Assembly in the previous year.
9. (1) Prior being laid before the National Assembly, the
annual estimates shall be considered by parliamentary standing
committees pursuant to the procedure stipulated under
parliamentary standing orders.
Consideration
of estimates by
parliamentary
committees.
(2) Each standing committee shall consider, discuss and
review the estimates referred to it under the provisions of
subsection (1) in consultation with the Budget Office.
10. (1) Every public corporation shall be required toprepare its budget and submit to its Ministry by the end of April
each year.
Preparation ofbudget by
public
corporations.
(2) The budget referred to under subsection (2) shall
comprise estimates of -
(a) all revenue for the period;(b)capital and recurrent Expenditure.(3) The approved budget by Treasury must be annexed to
the annual estimates of expenditure and revenue listed before the
National Assembly each year.
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PART IV - OVERSIGHT OF THE NATIONAL BUDGET
Monthly
publication of
revenues
11.(1) Within twenty-one days after the end of each
month the Minister shall publish in the Gazette a statement of
actual revenues collected by category and net exchequer issues
by Ministry.
Compliance
report12.(1) The Minister shall, three months after the laying
of the budget before the National Assembly, and every quarter
thereafter, lay before the National Assembly, sequentially and
cumulatively, a compliance report in such form and of such
content as may be prescribed.
(2) Where the National Assembly is not in session on
the date specified under subsection (1), the compliance report
shall be laid before the National assembly on the second day
immediately after the reconvening of the National Assembly.
(3) A compliance report shall -
(a) indicate for the period under review, the extentto which the objectives and targets in the budget
policy statement wee met;
(b)specify the following amounts and comparethem with the corresponding targets for the
period under review -
(i) the actual revenue for the relevant period
and a comparison of the expected;
(ii) the actual expenditure per vote,
distinguishing between capital and current
expenditure for that period, and for the
financial year up to the end of that period.
(iii) actual borrowing for that period, and for
the financial year up to the end of the
financial year.
(4) In the event that objectives and targets were not met,
the compliance report shall so state-
(a)the reasons why such objectives and targets werenot met;
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(b)the remedial measures being undertaken to ensurethat objectives and targets not met will be made
good in the next quarter;
(c)any proposed Government policy decisions thatmay materially affect the objectives and targets in
the budget statement of intent or the countrys
overall fiscal and economic performance.
PART V MISCELLANEOUS PROVISIONS
13. (1) The Permanent Secretary for the time being in-
charge of the Treasury may from time to time request for
information from any public institution that is necessary for
purposes of preparing any report that is required to be prepared by
this Act.
Authority to
obtain
information.
(2) A request under subsection 1 must be in writing and
may provide guidance in terms of the date by which, and the
format in which, the information must be provided and any public
institution, that is so requested, must comply with the request.
14. The Minister shall, on the recommendations of the
finance committee, make such regulations as necessary for the
better carrying out of the provisions of this Act and, withoutprejudice to the generality of the foregoing, such regulations shall
provide for
Regulations.
(a)the contents and form of the various reports requiredunder this Act;
(b)the times in which the quarterly compliance reports shallbe laid before the National Assembly;
Recommended