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While there have been instances where Government and civil society have worked together constructively, the relationship between the two sectors is more often characterized by mutual suspicion and antagonism. Government has validly criticized civil society for not being transparent, and for not always offering tangible solutions when it is critical of Government policy or practices. On its part civil society has often had to fight to be included in policy processes, and has on many instances been included in a superficial manner not intended to give it an opportunity for substantive input. Developing a binding agreement on the way in which these two sectors can engage with each other in a constructive manner can address these problems, and contribute to creating a healthy and beneficial working relationship between civil society in all its diversity and Government. In this note, we are guided by the Code of Good Practice on Policy Dialogue developed in Canada. The document is available at: . Tanzania is about to undergo an African Peer Review Mechanism self-evaluation exercise on a national scale, and this could provide an excellent opportunity to address the possibility of an agreement between civil society and Government on quality engagement between the two sectors.

Read more by clicking on the pdf link below:

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Quality of Engagement.pdf 51.41 KB


District level Public Expenditure Tracking

Presented on 17 August, 2006 at the NGO Forum by the FCS

Public Expenditure Tracking (PET) is ‘following the money’ from where it is disbursed by central government authorities, through local government, to end users such as in schools and clinics. Expenditure Tracking promotes greater transparency and accountability, and will therefore improve public service delivery.

It is good to realize that the government is motivated to improve governance, including transparency and accountability. This is clearly described in MKUKUTA, but also more specifically in the plans of the Prime Ministers Office - Regional and Local Governments, in which it seeks to promote public expenditure tracking in districts by CSO’s.

What can you do?
Every citizen has the right to know how District and Village governments spend the people’s money. As NGOs and NGO networks we are in an excellent position to obtain such information, to analyse it and to pass it on to the citizens you serve in an understandable manner. Moreover, we can let our local government know what people think about the way their money is spent.

Here are several ways to get started:

  • Join the Local Governance Working Group of the Policy Forum. Meets every lastThursday of each month at the Policy Forum office from 10.00 – 13.00. Contact:
  • Request the PETS Training Manual, developed by HakiKazi, TGNP, REPOA and the Policy Forum. Contact:
  • Contact TGNP, HakiKazi or REPOA to follow one of their Public Expenditure Tracking training programmes
  • Share your experiences with the Policy Forum or the REPOA Tanzania Governance Noticeboard (

Read more on District Level PETS by clicking on this link!

Gertrude Mugizi, Coordinator, Policy Forum, P.O. Box 38486, Dar es Salaam, TANZANIA Tel/Fax: (255 22) 2772611


Is Central Government Managing Money Well?
Findings from Recent Audit Reports


Why this Leaflet?
Despite the fact that the Government is currently working to strengthen local government, much of its dayto-
day operations are still highly centralized. Currently, about three-quarters of all the money that Government spends flows through central Government Ministries, Departments and Agencies (MDAs).

The MDAs get their money in large part from the taxes that all citizens pay, such as income tax or valueadded tax (VAT), as well as donor support. This money funds a range of services that are administered at the central Government level, such as salaries, major construction projects, secondary education, and national health interventions.

The Controller and Auditor General (CAG) inspects the accounts of each ministry on a yearly basis and records instances where the accounts do not give satisfactory explanation of how the money has been spent. The CAG compiles a report for each MDA, which is then tabled in the Parliament’s Public Accounts Committee (PAC) for deliberation and scrutiny. The PAC issues recommendations for follow up.

This report is then meant to be discussed in open sessions of Parliament and forwarded to the Ministry of Finance for further action. Implementation of this process has been somewhat weak. Audit reports have not been fully debated in Parliament. Significantly there appears to have been little action taken on the audit findings. This may now be changing. Soon after his election, President Kikwete announced that the CAG would be given legal powers to follow up on negative findings. He has also said that public servants found guilty of embezzlement should be handed over to the police to be prosecuted rather than go before administrative tribunals that impose more lenient “disciplinary measures.”

This leaflet presents the findings of CAG Annual Reports for MDAs for the three most recent financial 1 years for which data is publicly available (2002/03, 2003/04, and 2004/05). It highlights recent key findings, and compares the findings of the different ministries.

To access the leaflet in full in PDF, click here.

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Audit Report Leaflets.pdf 525.8 KB



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