Procesos de gestión en la gerencia educativa

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8.6 Local government planning process and budgeting cycle

Local government’s planning process and budgeting cycle is governed by a number of policies and laws. The legal basis for the LGAs planning and budg- eting in Tanzania is determined from the village level up to the LGA level. The laws which prescribe planning and budgeting at LGA level are as follows:

8.6.1 The URT Constitution of 1977 and Zanzibar Constitution of 2006

The Constitution of the United Republic of Tanzania (URT 1977) outlines the legislative functions and roles of various bodies involved in the man- agement of public finances. These bodies include Parliament (the Legisla- ture), the President (the Executive), and the Controller and Auditor General (CAG). On the other hand, the Zanzibar Constitution (RGZ 1985) empowers the minister responsible for finance to submit a bill for authorization to the House of Representatives at the beginning of every financial year.

8.6.2 The Public Finance Act No. 6 of 2001

The Public Finance Act No. 6 of 2001 is applicable to both the United Repub- lic of Tanzania Government and the Zanzibar Revolutionary Government. It empowers the minister responsible for finance to estimate and cause to be prepared and laid before the National Assembly a budget before the com- mencement of each financial year (URT 2001). The Act also indicates that the minister should address (a) estimates of the revenues, expenditure and financing requirements for the government of Tanzania for that year; and (b) for each vote on expenditure, a statement of the classes of outputs expected to be provided from that vote during the year and the performance criteria to be met providing those outputs.

8.6.3 The Finance Act

The annually adjusted Finance Act empowers the Minister for Finance and Economic Affairs to raise money by imposing taxes, levies, fees, and charges to mobilize funds to finance the budget. This act also applies in Zanzibar on union-related sources of revenues, such as customs.

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8.6.4 The Annual Appropriation Act (AAA) 2005

The Annual Appropriation Act (AAA) empowers the Minister for Finance and Economic Affairs to draw money from the Consolidated Fund and al- locate it to various votes. It also provides powers for reallocation of funds between votes. The Act also gives the power to the Minister of Finance to borrow. It states that ‘the powers conferred upon the Minister by this section shall be in addition to the powers of the Minister under the Government Loans, Guarantees and Grants Act, 1974’. The Act provides a mandate to the minister responsible for finance to allocate money to the Zanzibar govern

8.6.5 The Public Procurement Act 2004

The URT Public Procurement Act of 2004 sets out rules and procedures for the procurement or purchasing of goods and services. This Act replaced the Public Procurement Act of 2001 in order to improve the regulation of public procurement by establishing the public procurement regulatory authority, tender boards, principles and methods of purchasing goods and services, and dispute settlement. In Zanzibar, the Zanzibar Public Procurement and Dis- posal of Public Assets Act (2005) applies to all procurement and disposal of public assets undertaken by a procuring and disposing entity, except where it is provided otherwise by Act.

8.6.6 Local Government Finance Act No. 9 of 1982

The Local Government Finance Act (1982) was amended by the Miscellane- ous Act No. 6 of 1999. The amended Act stipulates the requirements and pro- cedures to be followed by mainland LGAs in preparing annual estimates of revenues and expenditures. The Zanzibar Local Authority Act of 2014 guides the LGAs in Zanzibar. The Zanzibar Local Authority Act stipulates the struc- ture and procedures for planning and budgeting at local level.

In practice, there are two interlinked approaches to planning in the local gov- ernment system, the bottom-up approach and top-down. Budgeting involves the determination of resources and their use for planned and prioritized ac- tivities for attainment of local government objectives. In essence, all LGAs are supposed to prepare three sets of plans: the strategic plan, Medium-Term Expenditure Framework (MTEF) plan, and annual plan.

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The MTEF is a major planning and budgeting tool with a 3-year time ho- rizon. This is a process and an approach to planning and budgeting based on clearly defined performance targets drawn from the strategic plan. This approach enables LGAs to link resources to the attainment of specific ob- jectives drawn from MKUKUTA clusters which are linked to local authority strategic objectives. The MTEF tool is augmented with other instruments, including the Strategic Budget Allocation System (SBAS), Epicor-based IFMS, LGMD, and Local Government Planning and Reporting (PlanRep2). The following section explains Tanzania’s institutional structure for LGAs’ planning and budgeting.

8.6.7 National Budget Guidelines Committee (BGC)

The macro-economic review is facilitated by the Budget Guidelines Com- mittee (BGC), which is charged with responsibility for preparing the annual Budget Guidelines. This committee is composed of officers from the Min- istry of Planning and Finance; the President’s Office – Planning Commis- sion (PO-PC); the Prime Minister’s Office – Regional Administration and Local Government (PMO-RALG); and the President’s Office – Public Service Management (PO-PSM). The BGC has the role to set the annual planning and the Budget Guidelines for the medium-term fiscal period, which is nor- mally three years.

8.6.8 Regional and district structures and functions

There are three main district structures, with the following functions:

1. Regional Consultative Council (RCC): Among other roles, the RCC has