The Budget Act

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CHAPTER 439
THE BUDGET ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Application.
3. Interpretation.
part ii
MACRO-ECONOMIC AND FISCAL FRAMEWORK
4. Principles of fiscal policies and management.
5. Fiscal policy objectives.
6. Macroeconomic and fiscal forecasts.
7. Coordination with National Development Plan.
part iii
MANAGEMENT OF BUDGET PROCESS
8. Responsibilities of National Assembly.
9. Parliamentary Budget Committee.
10. Powers and functions of Minister.
11. Responsibilities of Minister responsible for planning.
12. Powers and functions of Permanent Secretary and Paymaster-General.
13. Powers and functions of Planning Commission.
14. Commissioner for Budget.
15. National Plan and Budget Guidelines Committee.
16. Commissioner for Policy Analysis.
17. Powers and functions of Treasury Registrar.
18. Powers and functions of accounting officers.
part iv
BUDGET PREPARATION AND APPROVAL PROCESS
19. Stages in budget process.
20. National Development Plan.

ers and functions of accounting officers.
part iv
BUDGET PREPARATION AND APPROVAL PROCESS
19. Stages in budget process.
20. National Development Plan.

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372
21. Plan and budget Guidelines. 22. Budget of public entities. 23. Submission of budget estimates and related documents for approval. 24. Submission of other budget documents to National Assembly. 25. National Assembly to consider budget estimates. 26. Approval of national budget by National Assembly. 27. Expenditure appropriation. 28. Where Appropriation Act is not yet in force. 29. Appropriations to lapse at end of financial year. 30. Duration of appropriations and warrants. 31. Submission of budget policy highlights. 32. Submission of Finance Bill. 33. Withholding of approval. 34. Government deviation from financial objectives. 35. Sources of Contingency Fund. 36. Minister to administer Contingency Fund. 37. Advances from Contingency Fund. 38. Parliamentary approval for payments made from Contingency Fund. 39. Financial statements in respect of Contingency Fund. 40. Accruals and investments. 41. Reallocation of funds. 42. Excess revenues. 43. Submission of supplementary budget.

in respect of Contingency Fund. 40. Accruals and investments. 41. Reallocation of funds. 42. Excess revenues. 43. Submission of supplementary budget.

part v
BUDGET EXECUTION, MONITORING, EVALUATION
AND REPORTING
44. Commitment of approved budget. 45. Authorities for expenditure. 46. Grants of credit. 47. Withdrawal from Consolidated Fund. 48. Disbursement of fund to National Assembly and Judiciary Fund. 49. Accountant-General’s Warrants. 50. Assumption of commitments. 51. Multi-annual commitments. 52. Commitment control system. 53. Report on expenditure commitments. 54. Development project contracts. 55. In-year reporting.

ti-annual commitments. 52. Commitment control system. 53. Report on expenditure commitments. 54. Development project contracts. 55. In-year reporting.

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THE BUDGET ACT [CAP. 439 R.E. 2023]
56. Compliance report.
57. Mid-year statements of Government.
part vi
MANAGEMENT OF REVENUES
58. Principles for management of revenues.
59. Responsibility in revenue collection and management.
part vii
OVERSIGHT OF PUBLIC ENTITIES AND
EXTRA-BUDGETARY AGENCIES
60. Budgetary and financial management of local government authority.
61. Powers of Minister to waive tax, fees or charges.
62. Budgetary and financial management of extra-budgetary agencies.
part viii
GENERAL PROVISIONS
63. Regulations, instructions, and directions.
64. Extension of time.
65. Liability on failure to meet requirements of this Act.
66. Corrective measures against entities included in Government and
public entities.
67. Indemnity of public officers.
68. Overriding effect of Act.
69. Transitional provisions.
part ix
CONSEQUENTIAL AMENDMENTS
70–75. Omitted.

ntities.
67. Indemnity of public officers.
68. Overriding effect of Act.
69. Transitional provisions.
part ix
CONSEQUENTIAL AMENDMENTS
70–75. Omitted.

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CHAPTER 439
THE BUDGET ACT
An Act to provide for the effective and transparent regulation and oversight of
the national budget process, principles of fiscal management, plan and budget
guidelines, powers of the National Assembly in relation to budget; to provide
for powers and functions of the Minister, Permanent Secretary, Planning
Commission and Commissioner for Budget in relation to preparation and
approval of the national budget and expenditure appropriation; to provide
for establishment and administration of Contingent Fund, withdrawal from
Consolidated Fund, management of revenues, oversight of subsections and
public entities and to provide for other related matters. [1st July, 2015]
[s. 1]
Acts Nos. 11 of 2015
8 of 2017
1 of 2018
9 of 2018
1 of 2023
PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Budget Act. 2. This Act shall apply to Mainland Tanzania. 3.

of 2018
9 of 2018
1 of 2023
PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Budget Act. 2. This Act shall apply to Mainland Tanzania. 3.

In this Act, unless the context otherwise requires-
“Accountant-General” has the meaning ascribed to it under
the Public Finance Act;
“accounting officer” has the meaning ascribed to it under
the Public Finance Act;
“appropriation” means an authorisation made by Parliament under
an Appropriation Act allowing payment to be made out of the
Consolidated Fund or out of any other public fund established
by any written law under specific conditions or purpose;
Short title
Application
Interpretation
Cap. 348
Cap. 348

of any other public fund established
by any written law under specific conditions or purpose;
Short title
Application
Interpretation
Cap. 348
Cap. 348

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THE BUDGET ACT [CAP. 439 R.E.

nt of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.375
THE BUDGET ACT [CAP. 439 R.E.

2023]
“budget” means the annual estimates of the revenues and
other receipts the expenditures of the Government,
including estimates of the National Judiciary, grants to
local authorities submitted for the approval of Parliament;
“budget cycle” means series of activities and timeframes
involved in the budget process from preparation,
approval, execution, monitoring and reporting;
“compliance report” means one of several reports submitted
to the National Assembly by the Minister under section 56;
“Consolidated Fund’’ has the meaning ascribed to it in the
Constitution;
“Constitution” means the Constitution of the United
Republic of Tanzania, 1977;
“extra budgetary agency” means an agency which operates
outside the government budget system;
“financial year” means, in relation to-
(a) the Government, a period of twelve months ending on
30th June of each year; and
(b) a public authority or other body, the period specified by
or under the relevant law or instrument relating to that
authority or body or as determined by the competent
authority of that authority or body;
“principles of fiscal responsibilities” means principles of
public finance provided for in the Public Finance Act and
those referred to under section 4 of this Act;
“Government” means ministries, independent departments,
regional secretariat, local government authorities and
public entities;
“Minister” means the Minister responsible for finance;
“Money Bills” means the Finance Bill, the Appropriation Bill
or any other bill which is providing for financial matters;
“next financial year” means a period commencing on the
1st July of the next calendar year and ending on 30th June
of the next following calendar year;
“Paymaster-General” means an officer who is vested
with powers to control the issue of public money to
accounting officers and who, in that capacity and subject
Cap.

ral” means an officer who is vested
with powers to control the issue of public money to
accounting officers and who, in that capacity and subject
Cap.

2
Cap. 348
Cap. 348

2
Cap. 348
Cap. 348

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E.

rnment of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E.

2023]
376
to the directions of the Minister, control the issue of
public moneys to ministries and departments of the
Government, and perform such other functions as the
Minister may by regulations prescribe;
“Permanent Secretary” means the Permanent Secretary to
the Treasury;
“public entities” means public institutions including
parastatals, Government agencies, local government
authorities and public social security schemes;
“public moneys’’ include-
(a) the public revenues of the United Republic; and
(b) any trust or other money held, whether temporarily or
otherwise, by an officer in his official capacity either
alone or jointly with any other person, whether an
officer or not;
“plan and budget guidelines” means the plan and budget
guidelines referred to under this Act;
“regional economic blocks” includes East African
Community, Southern Africa Development Community
and Common Market for Eastern and Southern Africa
and such others economic blocks;
“Supplementary Appropriation Act” means any Act, the
purpose of which is to supplement the Appropriation
already granted by an Appropriation Act; and
“Treasury Registrar” has the same meaning ascribed to it in
the Treasury Registrar (Powers and Functions) Act.

dy granted by an Appropriation Act; and
“Treasury Registrar” has the same meaning ascribed to it in
the Treasury Registrar (Powers and Functions) Act.

PART II
MACRO-ECONOMIC AND FISCAL FRAMEWORK
4.–(1) The Government and public entities shall, in
their policy objectives, adhere to the principles of fiscal
responsibility. (2) The principles of fiscal responsibility shall include-
(a) a borrowing policy which ensures that public debt is
sustainable;
Cap. 370
Principles of
fiscal policies and
management

ponsibility shall include-
(a) a borrowing policy which ensures that public debt is
sustainable;
Cap. 370
Principles of
fiscal policies and
management

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THE BUDGET ACT [CAP. 439 R.E. 2023]
(b) a fiscal policy that achieves and maintains an adequate
buffer of the State’s total net worth in the future;
(c) minimisation of fiscal risk to the country in respect
of guaranteed loans, pension obligations and pending
bills;
(d) a wage policy that is sustainable, attractive, not wasteful
pegged to the size of the economy, and ensures retention
of competent staff;
(e) policies that ensure a reasonable degree of future
predictability about the level and stability in tax rates;
(f) a national budget and budgetary process that promotes
transparency, accountability and effective management
of the economy and the public sector;
(g) prioritisation of productive expenditures rather than
expenditures geared towards present consumption, in
allocation of resources; and
(h) observance of the doctrine of separation of powers by
ensuring that National Assembly only gets involved in
the management of public resources in the instances
set out by the Constitution and any other written law.

hat National Assembly only gets involved in
the management of public resources in the instances
set out by the Constitution and any other written law.

(3) The Minister shall ensure that the principles of prudent
fiscal management are taken into account in the preparation of
and reporting to the National Assembly on all matters required
to be reported under this Act. (4) The Government may deviate from the principles of
prudent fiscal management where the Minister-
(a) states the reasons for the departure including a plan
of action and duration within which Government will
revert to the principles of prudent fiscal management;
and
(b) tables such reasons, plan of action and duration of
deviation to the National Assembly for approval before
such fiscal management policies are implemented. (5) Deviation from the fiscal objectives shall be assessed
and explained in the subsequent year’s Plan and Budget
Guidelines.

olicies are implemented. (5) Deviation from the fiscal objectives shall be assessed
and explained in the subsequent year’s Plan and Budget
Guidelines.

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378
5. The Plan and Budget Guidelines shall set out fiscal objectives
based on the following criteria:
(a) promote sustainable macroeconomic stability and
non-inflationary and inclusive economic growth;
(b) establish and maintain sustainable and low risk debt
budget financing mechanism;
(c) maintain a ceiling on fiscal deficit, including grants;
(d) maintain sufficient level of gross official reserves to
cover for imports of goods and services; and
(e) sustain monetary and financial stability. 6.

maintain sufficient level of gross official reserves to
cover for imports of goods and services; and
(e) sustain monetary and financial stability. 6.

The financial programming and macroeconomic modeling
used quarterly as an input for preparation of the macroeconomic
framework, plan and budget guidelines shall involve:
(a) assessing the world economic dynamics and its impacts
on the national economy;
(b) preparing macroeconomic assumptions and outlook
for the coming fiscal year;
(c) preparing medium term macroeconomic framework
that is used for the preparation of the plans and budget
guidelines;
(d) preparing requirements relating to the macroeconomic
and fiscal forecasts underlying the Plan and Budget
Guidelines and national budget documents; and
(e) specifying Minister’s responsibility to produce
macroeconomic and fiscal forecasts over a
medium-term time horizon. 7.–(1) The Government and public entities shall prepare annual
budget based on the approved medium and long term plan. (2) The budget prepared under subsection (1) shall focus on
the implementation of the National Development Plan.

e approved medium and long term plan. (2) The budget prepared under subsection (1) shall focus on
the implementation of the National Development Plan.

(3) In preparing budget under this section, the Government
and public entities shall not include in the budget estimates
any project which is not listed in the National Development
Plan or which can be financed by private sector in a manner
satisfactory to the Government. Fiscal policy
objectives
Macroeconomic
and fiscal
forecasts
Coordination
with National
Development
Plan
Act No. 9 of 2018 s. 24

ory to the Government. Fiscal policy
objectives
Macroeconomic
and fiscal
forecasts
Coordination
with National
Development
Plan
Act No. 9 of 2018 s. 24

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THE BUDGET ACT [CAP. 439 R.E.

nt of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.379
THE BUDGET ACT [CAP. 439 R.E.

2023]
(4) The Government and public entities shall ensure that-
(a) only approved integrated development plans are
implemented;
(b) financial resources required by National Development
Plan are consistent with ceilings indicated in the Plan
and Budget Guidelines prescribed under this Act;
(c) development projects are implemented in the order of
priority;
(d) a mechanism for implementation of development and
recurrent budgets is established;
(e) mechanism of reviewing any new development projects
before implementation is established;
(f) development projects are to be approved by the Planning
Commission before being included in the budget;
(g) involvement of the private sector in the financing and
implementation of big development projects through
public private partnership to the extent that this
promotes efficiency and has minimum financial risk to
the Government;
(h) criteria of devolving financial resources to local
government authorities are set;
(i) grading of local government authorities is made for
planning and allocation of financial resources;
(j) timeframe for the preparation and distribution of the
Plan and Budget Guidelines is set; and
(k) criteria by which amounts to be allocated for investing
in development projects are set.

istribution of the
Plan and Budget Guidelines is set; and
(k) criteria by which amounts to be allocated for investing
in development projects are set.

PART III
MANAGEMENT OF BUDGET PROCESS
8.–(1) The National Assembly shall have the following
responsibilities:
(a) to consider the budget estimates, macroeconomic plan
and programs;
Responsibilities
of National
Assembly

hall have the following
responsibilities:
(a) to consider the budget estimates, macroeconomic plan
and programs;
Responsibilities
of National
Assembly

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380
(b) to discuss and review the Plan and Budget Guidelines
and budget estimates;
(c) to monitor all budgetary matters falling within the
competence of the National Assembly under this Act;
(d) to examine financial statements and other documents
submitted to it and make recommendations to
the Government for improving the public finance
management;
(e) to make recommendations to the Government on
money Bills;
(f) to provide recommendations on fiscal prudence on
budgetary matters; and
(g) to carry on such other functions relating to the Budget
as may be assigned to or by any other law in force. (2) In carrying out its functions, the National Assembly
shall observe the principle of fiscal prudency in the budgetary
process. (3) The Minister shall prescribe procedure by which
the National Assembly shall submit proposals and
recommendations that may be taken into consideration in the
preparation of national budget estimates.

the National Assembly shall submit proposals and
recommendations that may be taken into consideration in the
preparation of national budget estimates.

9.–(1) The Parliamentary Budget Committee shall, in addition
to functions provided under the Parliamentary Standing
Orders, carry out the following functions:
(a) discuss and review the Plan and Budget Guidelines,
budget estimates and make recommendations to the
National Assembly;
(b) consider the budget and make recommendations to the
National Assembly;
(c) scrutinise the budget estimates of the National Audit
Office, Judiciary and the National Assembly;
(d) provide general direction to the National Assembly
and Parliamentary Standing Committees on budgetary
matters;
Parliamentary
Budget
Committee

bly;
(d) provide general direction to the National Assembly
and Parliamentary Standing Committees on budgetary
matters;
Parliamentary
Budget
Committee

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THE BUDGET ACT [CAP. 439 R.E. 2023]
(e) monitor all budgetary matters falling within the powers
of the National Assembly under this Act or any other law
and report on those matters to the National Assembly;
(f) monitor adherence by the Government and public
entities to the principles of public finance set out in
the Constitution, other laws in force, and to the fiscal
responsibility principles set out in the Public Finance
Act and this Act;
(g) examine financial statements and other documents
submitted to the National Assembly and make
recommendations for improving the management and
accountability in respect of public finances;
(h) conduct periodical study on the performance trend of
the budget and make recommendations to the National
Assembly for improvements;
(i) do any other act or activities relating to budgetary
matters as may be assigned to it by the National
Assembly under this Act or any other written law; and
(j) in relation to oversight responsibility, discharge
or perform any function as spelt out under the
Parliamentary Standing Orders.

written law; and
(j) in relation to oversight responsibility, discharge
or perform any function as spelt out under the
Parliamentary Standing Orders.

(2) For the purposes of subsection (1), the Parliamentary
Budget Office shall provide the Parliamentary Budget
Committee with professional services in respect of budget,
finance and economic matters. 10.–(1) The Minister shall, before the commencement of each
financial year, cause to be prepared and laid before the National
Assembly-
(a) estimates of the revenue; and
(b) expenditure estimates and financing requirements for
the Government of the United Republic for that year. (2) Without prejudice to the generality of subsection (1),
the Minister shall be responsible for-
(a) developing the Government’s macro-fiscal policy and
medium-term expenditure framework for the budget;
Cap. 348
Powers and
functions of
Minister

r-
(a) developing the Government’s macro-fiscal policy and
medium-term expenditure framework for the budget;
Cap. 348
Powers and
functions of
Minister

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382
(b) controlling and supervising the preparation, execution and
monitoring of the budget including any adjustments to
the budget;
(c) ensuring that all stakeholders are able to participate
and are informed on the decisions taken on the budget
within the medium term expenditure framework
developed by the Minister under paragraph (a);
(d) publishing, by any means, the progress of budget
execution on a quarterly basis;
(e) managing and controlling Governments funds, banking
and payment arrangements, forecasting of cashflows,
public sector accounting, public debt and Government
financial assets and liabilities; and
(f) promoting and enforcing transparency and sound
management in respect of the revenue, expenditure,
assets and liabilities of the Government.

s; and
(f) promoting and enforcing transparency and sound
management in respect of the revenue, expenditure,
assets and liabilities of the Government.

(3) The Minister shall by regulations-
(a) prescribe procedures specifying how, when and where
the members of the public shall participate in the
budget process at the national level; and
(b) provide for the monitoring of budget by the
Auditor-General to ensure personal involvement
of the accounting officers in the work of the budget
committees. 11. The Minister responsible for planning shall be
responsible for-
(a) coordination of the preparation of the National
Development Plan;
(b) submission of the National Development Plan to the
Cabinet for approval;
(c) submission of the approved National Development
Plan for the approval to the National Assembly;
(d) coordination of the implementation of the National
Development Plan; and
(e) submission of the Statement of State of the Economy to
the National Assembly. Responsibilities
of Minister
responsible for
planning
Act No. 1 of 2023 s.28

ission of the Statement of State of the Economy to
the National Assembly. Responsibilities
of Minister
responsible for
planning
Act No. 1 of 2023 s.28

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THE BUDGET ACT [CAP. 439 R.E. 2023]
12.–(1) The Permanent Secretary and the Paymaster-General
shall, for the purpose of ensuring effective application of this Act
and any subsidiary legislation made or issued under the Act, be
responsible to the Minister. (2) The Permanent Secretary and the Paymaster-General
shall ensure that-
(a) there is timely and effective preparation of annual
estimates of expenditure for consideration and approval
by the Minister subject to approval by Cabinet before
submission to the National Assembly;
(b) annual estimates of expenditure are prepared in
conjunction with any general or specific direction of
the Minister and reflect, as can best be ascertained at
the time, good value for money and the effective use of
Government’s resources. (3) The Permanent Secretary and the Paymaster-General
shall, subject to the directions of the Minister, control the
issue of public funds to Government and public entities and
perform such other functions as the Minister may prescribe.

s of the Minister, control the
issue of public funds to Government and public entities and
perform such other functions as the Minister may prescribe.

(4) The Permanent Secretary and the Paymaster-General
may request for information that is necessary for the purposes
of preparing any report that is required to be prepared under
this Act from any public entity. (5) A request made under subsection (4) shall be in writing
providing guidance in terms of the date by which, and the
format in which the information shall be provided and a public
entity so requested shall comply with the request. (6) A public officer who, without reasonable cause, fails to
provide information requested under this section commits a
disciplinary offence and is liable to disciplinary penalty that
may be appropriate within the circumstances. (7) The Permanent Secretary and the Paymaster-General
shall, for the purpose of ensuring efficient use of public funds
by public entities, conduct periodical review of revenue and
expenditure of public entities. Powers and
functions of
Permanent
Secretary and
Paymaster-
General

entities, conduct periodical review of revenue and
expenditure of public entities. Powers and
functions of
Permanent
Secretary and
Paymaster-
General

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(8) In the cause of periodical review, the Permanent
Secretary may order any amount of funds to be included in the
general national budget. (9) The Minister may, by regulations published in the
Gazette, prescribe mechanism for conducting periodical
review of revenues and expenditures of public entities. 13. Without prejudice to the provisions of section 11 of the
Planning Commision Act, the powers and functions of the
Planning Commission shall be to-
(a) assess the state of the national resources for
development and advise the Government on the
efficient utilisation of those resources;
(b) monitor the implementation of government decisions on
matters of planning and the management of the economy;
(c) analyse the development project for inclusion in the
development budget; and
(d) issue guidelines for the formulation of the National
Plan and monitor the preparation process of long-term,
medium term and short term annual plans. 14.–(1) There shall be the Commissioner for Budget.

al
Plan and monitor the preparation process of long-term,
medium term and short term annual plans. 14.–(1) There shall be the Commissioner for Budget.

(2) The Commissioner for Budget under the direction of the
Permanent Secretary shall be responsible for the preparation,
execution, monitoring, evaluation and reporting of the budget. (3) In the discharge of duties, the Commissioner for Budget
shall be answerable to the Permanent Secretary. (4) Without prejudice to the generality of this section, the
Commissioner for Budget shall be responsible for-
(a) reviewing of budgetary policies and provide guidelines
in this area;
(b) analysing votes estimates during the process of budget
scrutinasation;
(c) overseeing and managing the implementation of the
Government and public entities budget;
(d) preparing reallocation to the budget;
Powers and
functions
of Planning
Commission
Act No. 1 of 2023 s. 29
Cap. 127
Commissioner for
Budget

budget;
(d) preparing reallocation to the budget;
Powers and
functions
of Planning
Commission
Act No. 1 of 2023 s. 29
Cap. 127
Commissioner for
Budget

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THE BUDGET ACT [CAP. 439 R.E. 2023]
(e) monitoring, evaluation and reporting of the
Government budget;
(f) consolidating and managing cash flow plan and
performance based disbursement; and
(g) advising on budgetary commitments of the
Government and financial obligations. 15.–(1) There shall be a National Plan and Budget Guidelines
Committee. (2) Composition of the National Plan and Budget
Guidelines Committee shall be prescribed by the Minister in
the regulations. (3) The National Plan and Budget Guidelines Committee
shall be responsible for advising the Government in the
preparation of the National Budget. (4) The powers and functions of the National Plan and
Budget Guidelines Committee shall be to-
(a) prepare the Plan and Budget Guidelines; and
(b) request for information in writing from Government
or public entities that is necessary for purposes of
preparing the Plan and Budget Guidelines. 16.–(1) There shall be a Commissioner for Policy Analysis.

public entities that is necessary for purposes of
preparing the Plan and Budget Guidelines. 16.–(1) There shall be a Commissioner for Policy Analysis.

(2) In the discharge of duties, the Commissioner for Policy
Analysis shall be answerable to the Permanent Secretary. (3) The functions of the Commissioner for Policy Analysis
shall be responsible to provide expertise in-
(a) policy issues concerning fiscal matters including
revenue mobilisation, expenditure allocation and
sources of financing and regional and international
economic cooperation; and
(b) macroeconomic issues regarding to policy formulation
and implementation, data base management and
periodical reporting. National Plan
and Budget
Guidelines
Committee
Commissioner for
Policy Analysis

tion
and implementation, data base management and
periodical reporting. National Plan
and Budget
Guidelines
Committee
Commissioner for
Policy Analysis

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386
17.

ania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
386
17.

The powers and functions of the Treasury Registrar shall
be to-
(a) review, approve strategies, annual plans and budgets
of public entities which are under the supervision of
Treasury Registrar and incorporate into the National
Development Plan;
(b) supervise public entities investment funds;
(c) ensure that surplus, contributions and dividends from
public entities are paid when due;
(d) direct or approve the adoption, application or
amendment of financial regulation to ensure the proper
accounting of the income and expenditure of public
entities;
(e) monitor capital grants, subsidies, capital funds, reserves
or retained earnings, earned by a corporation and other
public investments;
(f) examine and approve organisation structure, salary
structure, scheme of service in public entities;
(g) manage and control privatisation funds received from
divesture process of public entities, assets and shares;
and
(h) ensure review and signing of every public corporation
performance contract geared towards revenue
improvement.

ic entities, assets and shares;
and
(h) ensure review and signing of every public corporation
performance contract geared towards revenue
improvement.

18.–(1) The powers and functions of the accounting officer
shall be to ensure that-
(a) budget of votes and public entities is prepared as per
Plan and Budget Guidelines;
(b) public funds and resources are properly managed and
safeguarded; and
(c) arrangements for collection of revenue from the public
are conducive to its collection. (2) Accounting officers of the respective ministries
and public entities shall establish budget committee the
composition of which shall be prescribed in the regulations. Powers and
functions
of Treasury
Registrar
Powers and
functions of
accounting
officers

he
composition of which shall be prescribed in the regulations. Powers and
functions
of Treasury
Registrar
Powers and
functions of
accounting
officers

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THE BUDGET ACT [CAP. 439 R.E.

nt of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.387
THE BUDGET ACT [CAP. 439 R.E.

2023]
PART IV
BUDGET PREPARATION AND
APPROVAL PROCESS
19.–(1) The budget process in any financial year shall comprise
of the following stages:
(a) integrated development planning process which shall
include long term and medium term planning;
(b) planning and determining financial and economic
policies and priorities at national level over the medium
term;
(c) approval of Plan and Budget Guidelines by Cabinet;
(d) adoption of Plan and Budget Guidelines by National
Assembly as a basis for preparation of the budget
estimates for the succeeding financial year;
(e) approval of the revenue measures by Cabinet;
(f) preparing budget estimates of the Government for the
approval by the Cabinet;
(g) submitting budget estimates to the National Assembly
for approval;
(h) preparing the Appropriation Bill, the Finance Bill
and subsidiary legislation required to implement
Government’s budgetary proposals;
(i) enacting the Appropriation Act and the Finance Act;
(j) implementing the approved budget;
(k) evaluating and accounting for the Government’s
budgeted revenues and expenditures; and
(l) reviewing and reporting on the budgeted revenues and
expenditures after every three months.

e Government’s
budgeted revenues and expenditures; and
(l) reviewing and reporting on the budgeted revenues and
expenditures after every three months.

(2) There shall be an Advisory Committee to the Minister
on revenue measures for the respective financial year. (3) The composition of the Advisory Committee shall be
prescribed by the Minister in the regulations. Stages in budget
process

pective financial year. (3) The composition of the Advisory Committee shall be
prescribed by the Minister in the regulations. Stages in budget
process

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388
20. The Minister responsible for Planning Commission shall
prepare and lay before the National Assembly the National
Development Plan which shall be the basis for the preparation
of the National Budget. 21.–(1) The Minister shall prepare and lay before the National
Assembly Plan and Budget Guidelines. (2) The Plan and Budget Guidelines shall be laid before
the National Assembly in October or November each year
or, in the event that the National Assembly is not in session
in October or November, within the first week upon the
convergence of the National Assembly. (3) Notwithstanding subsection (2), where the general
election is scheduled to be held in the month of October or
November, the Minister may lay the Plan and Budget Guidelines
during the second meeting of the National Assembly after the
general election.

ctober or
November, the Minister may lay the Plan and Budget Guidelines
during the second meeting of the National Assembly after the
general election.

(4) The Plan and Budget Guidelines shall state the broad
strategic macroeconomic issues which shall 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 the
projected state of the economy for the succeeding three
financial years;
(b) the macroeconomic and fiscal policies for the period
specified under paragraph (a);
(c) targets for overall revenues, total aggregate expenditure,
domestic and external borrowing for the succeeding
financial year and the medium term;
(d) the total resources to be allocated to individual
programmes within a sector or Ministry for the period
identified under paragraph (a) indicating the outputs
expected from each such programme during that
period;
(e) the criteria used to allocate or apportion the available
public resources among the various programmes;
National
Development
Plan
Plan and budget
Guidelines
Act No. 1 of 2018 s. 7

or apportion the available
public resources among the various programmes;
National
Development
Plan
Plan and budget
Guidelines
Act No. 1 of 2018 s. 7

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THE BUDGET ACT [CAP. 439 R.E. 2023]
(f) the estimates of interest and debt servicing charges and
loan repayments for the financial year to which the
budget relates and the two succeeding financial years;
(g) proposal for financing any deficits for the financial
year;
(h) indication of the intention regarding borrowing and
actions that may increase public debt for the financial
year;
(i) budgeted and actual revenue levels for the two
preceding financial years;
(j) budgeted and actual expenditure for the two preceding
financial years by vote and main divisions;
(k) forecast financial position for the financial year to
which the budget relates and the two succeeding
financial years; and
(l) the policy objectives that guide the Government’s
budget decisions during the financial year and the
policy areas that the Government focuses on during
the financial year.

that guide the Government’s
budget decisions during the financial year and the
policy areas that the Government focuses on during
the financial year.

(5) The Parliamentary Budget Committee shall, not later
than seven days after the Plan and Budget Guidelines has been
submitted to the National Assembly, table a report containing
its recommendations and the National Assembly shall discuss
and pass a resolution to adopt the same with or without
amendments. (6) The Minister shall publish and publicise the Plan and
Budget Guidelines not later than fifteen days after submission
to the National Assembly. 22.–(1) Public entities shall prepare budget estimates and
submit to the Permanent Secretary for scrutiny and approval
in accordance with this Act and receive funds from the
Consolidated Fund based on approved budget. (2) On receipt of budget estimates, the Permanent
Secretary, may-
(a) approve the budget estimates with or without
variation; or
Budget of public
entities

On receipt of budget estimates, the Permanent
Secretary, may-
(a) approve the budget estimates with or without
variation; or
Budget of public
entities

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
390
(b) reject the budget estimates and give reason for the
rejection. (3) The Permanent Secretary may make variation or reject
budget estimates on the ground that matters specified in line
items:
(a) do not fall within principal functions of the public
entity concerned;
(b) are over-budgeted expenditure or are not commensurate
within supply or service obtaining in the market; or
(c) do not correspond to austerity measures outlined in
the National Development Plan. (4) The Permanent Secretary may order revenues collected
by a public entity in excess of budget estimates to be remitted
to the Consolidated Fund. 23.–(1) The Minister shall, within a period allowing time
to meet the deadlines specified in this section, submit to
the Cabinet for its approval, the budget estimates and other
documents supporting the budget estimates.

deadlines specified in this section, submit to
the Cabinet for its approval, the budget estimates and other
documents supporting the budget estimates.

(2) Where the Cabinet has approved the budget estimates,
all Ministers shall be collectively responsible to-
(a) observe, support and advocate the budget estimates;
and
(b) supervise the implementation of the budget estimates. (3) The Minister shall, by the date prescribed in the
Parliamentary Standing Orders in each year, submit to the
National Assembly the following documents-
(a) the budget estimates; and
(b) documents supporting the submitted estimates
required to implement the budget. (4) For the purposes of subsections (1), the Government
shall, in respect of the National Assembly Fund and the Judiciary
Fund, ensure that funds allocated are in such sufficient amount
as would enable the National Assembly and the Judiciary to
perform and discharge their respective functions and duties
effectively. Submission of
budget estimates
and related
documents for
approval

udiciary to
perform and discharge their respective functions and duties
effectively. Submission of
budget estimates
and related
documents for
approval

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.391
THE BUDGET ACT [CAP. 439 R.E. 2023]
(5) The Government and the National Assembly shall
ensure that the budget process is conducted in a manner and
within budget cycle that permits various participants in the
process to comply with the requirements of this Act. (6) The Minister shall, after the budget estimates and other
documents have been submitted to the National Assembly,
cause the documents to be published in the Gazette and
publicise the documents. (7) The Minister shall, on approval of budget estimates by
the National Assembly, prepare and submit an Appropriation
Bill of the approved estimates to the National Assembly.

on approval of budget estimates by
the National Assembly, prepare and submit an Appropriation
Bill of the approved estimates to the National Assembly.

24.–(1) In addition to the documents submitted in terms of
section 23, the Minister shall submit to the National Assembly
the following budget documents for each financial year:
(a) the budget summary that includes:
(i) a summary of budget policies including policies on
revenue, expenditure, debt and deficit financing;
(ii) an explanation of how the budget relates to the
fiscal responsibility principles and to the financial
objectives; and
(iii) a memorandum by the Minister explaining how
the resolutions adopted by the National Assembly
on the Plan and Budget Guidelines have been
taken into account;
(b) the format of the budget estimates that includes-
(i) a list of all entities that are to receive funds
appropriated from the budget of the Government;
(ii) all estimated revenue by broad economic
classification;
(iii) all estimated expenditure, by vote and by
programme, clearly identifying both recurrent
and development expenditures;
(iv) all revenue allocations to local governments from
the Government’s share including conditional and
unconditional grants; and
Submission of
other budget
documents
to National
Assembly

governments from
the Government’s share including conditional and
unconditional grants; and
Submission of
other budget
documents
to National
Assembly

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
392
(v) an estimate of any budget deficit or surplus for
the financial year and medium and the proposed
sources of financing;
(c) information regarding loans made by the Government
budget, including an estimates of principal, interest
and other charges to be received by the Government in
the financial year in respect of those loans;
(d) information regarding loans and guarantees made to and
by the Government, including an estimate of principal,
interest and other charges to be paid by the Government
in the financial year in respect of those loans;
(e) information regarding any payments to be made and
liabilities to be incurred by the Government for which
an Appropriation Act is not required which shall
include the constitutional or legislative authority for
any such payments or liabilities; and
(f) a statement by the Minister specifying the measures
taken by the Government to implement any
recommendations made by the National Assembly
with respect to the Government budget for the previous
financial year or years.

ernment to implement any
recommendations made by the National Assembly
with respect to the Government budget for the previous
financial year or years.

(2) The Minister shall prescribe nature of information that
is to be presented in the budget estimates and the form of
presentation. 25.–(1) Before the National Assembly debates the budget
estimates, the Parliamentary Budget Committee shall discuss the
estimates and make recommendations to the National Assembly
taking into account views of the Minister and the public as
submitted before the cut-off date prescribed in the regulations. (2) Subject to the relevant provisions of the Constitution,
the National Assembly may amend budget estimates of the
Government in accordance with resolutions adopted with
regards to the Plan and Budget Guidelines by ensuring that-
(a) an increase in expenditure in a proposed appropriation
is balanced by a reduction in expenditure in another
proposed appropriation; and
National
Assembly to
consider budget
estimates

proposed appropriation
is balanced by a reduction in expenditure in another
proposed appropriation; and
National
Assembly to
consider budget
estimates

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.393
THE BUDGET ACT [CAP. 439 R.E. 2023]
(b) a proposed reduction in expenditure is used to reduce
the deficit. 26.–(1) The National Assembly shall, on or before 30th June
each year and after debate in the National Assembly, approve
the annual national budget of the Government for the next
financial year by way of open vote and call of name of each
Member of Parliament. (2) The National Assembly shall, immediately after
approval of the annual national budget, debate and pass the
Appropriation Bill, the Finance Bill and any other legislative
instruments that may be necessary to implement the annual
national budget. 27.–(1) The Minister shall ensure that the expenditure
appropriations and the budget estimates in an Appropriation
Bill are presented in a way that-
(a) is accurate, precise, informative and pertinent to budget
issues; and
(b) clearly identifies the appropriations by vote and
programme.

a way that-
(a) is accurate, precise, informative and pertinent to budget
issues; and
(b) clearly identifies the appropriations by vote and
programme.

(2) The appropriation to the National Assembly shall
consist of-
(a) recurrent expenditure of each programme, broken
down by expenditure items;
(b) development expenditure of each development project,
broken down by expenditure items;
(c) recurrent expenditure of each programme, broken
down by expenditure items; and
(d) development expenditure of each development project,
broken down by expenditure items. (3) Where budget estimates of expenditure are approved
by the National Assembly, public moneys shall be deemed to
have been appropriated for the service of the Government and
public entities. Approval of
national budget
by National
Assembly
Expenditure
appropriation

ve been appropriated for the service of the Government and
public entities. Approval of
national budget
by National
Assembly
Expenditure
appropriation

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
394
(4) Where an appropriation for the Government and public
entities has been approved, it shall be used only in accordance
with the purpose described and within the limits set by
different classifications within the Government and public
entity estimates. (5) The Minister shall, within thirty days after the National
Assembly has approved the budget estimates, consolidate,
publish and publicise the budget estimates. (6) The Minister shall take all reasonably practicable steps
to ensure that the approved budget estimates are prepared and
published in a form that is clear and easily understood by, and
readily accessible to, members of the public.

proved budget estimates are prepared and
published in a form that is clear and easily understood by, and
readily accessible to, members of the public.

28.–(1) Where the Appropriation Act has not come into force
at the commencement of any financial year, the President may,
by Warrant signed by the President addressed to the Minister,
authorise a withdrawal from the Consolidated Fund for the
purposes of meeting the expenditure, necessary to carry
on the services of the Government until 31st October of the
relevant financial year or the coming into operation of that
Act, whichever event occurs earlier. (2) Any sum so authorised shall not exceed the sum specified
for such service, in the estimates presented for the current year
or one-third of the sums provided in the Appropriation Act. (3) Funds expended under subsection (1) shall be regarded
as forming part of appropriation for the financial year to which
the Appropriation Act relates. 29.–(1) An appropriation that has not been spent at the end
of the financial year for which it was appropriated shall lapse
immediately at the end of that financial year.

tion that has not been spent at the end
of the financial year for which it was appropriated shall lapse
immediately at the end of that financial year.

(2) Subject to any other written laws, where at the end of
a financial year, the Government or public entity is holding
appropriated money that was withdrawn from the Consolidated
Fund but has not been spent, it shall repay the unspent money
into the Consolidated Fund, prepare and submit a statement of
the same to the Commissioner for Budget. Where
Appropriation
Act is not yet in
force
Appropriations
to lapse at end of
financial year

t a statement of
the same to the Commissioner for Budget. Where
Appropriation
Act is not yet in
force
Appropriations
to lapse at end of
financial year

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.395
THE BUDGET ACT [CAP. 439 R.E. 2023]
(3) Subsection (2) shall not apply to approved carry-over
prescribed in the regulations. (4) The Accountant General shall consolidate statements
submitted in accordance with subsection (2) and submit to the
Minister a report of the unspent money which has been repaid
to the Consolidated Fund. (5) The Minister shall, at the end of each financial year,
submit to the National Assembly a comprehensive report of
unspent moneys repaid to the Consolidated Fund and the
Government proposal for carry-over or other user of such
money for approval by the National Assembly. 30.–(1) Every appropriation by the National Assembly of
public moneys for the service of a financial year and every
warrant or other authority issued under this Act in respect of
such financial year, shall lapse and cease to have any effect at
the close of that financial year. (2) The unexpended balance of any moneys withdrawn
from the Consolidated Fund shall be repaid to the
Consolidated Fund.

close of that financial year. (2) The unexpended balance of any moneys withdrawn
from the Consolidated Fund shall be repaid to the
Consolidated Fund.

31.–(1) The Minister shall, in each financial year and with
the approval of Cabinet, make public pronouncement of the
budget policy highlights and revenue raising measures for the
Government. (2) The Minister shall, in making the pronouncement, take
into account any regional or international agreements that
the United Republic has ratified, including the Treaty for the
Establishment of the East African Community, 1999 and where
such agreements prescribe the date when the budget policy
highlights and revenue raising measures are to be pronounced,
the Minister shall ensure that the measures are pronounced on
the prescribed date. 32.–(1) The Minister shall prepare and submit to the National
Assembly, the Finance Bill setting out the measures for raising
revenue for the Government. Duration of
appropriations
and warrants
Submission of
budget policy
highlights
Submission of
Finance Bill

ures for raising
revenue for the Government. Duration of
appropriations
and warrants
Submission of
budget policy
highlights
Submission of
Finance Bill

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
396
(2) Upon submission of the Finance Bill, the National
Assembly shall present its recommendations on the Finance Bill. (3) Any of the recommendations made by the National
Assembly or adopted by the National Assembly on revenue
matters shall-
(a) ensure that the total amount of revenue raised is
consistent with the approved fiscal framework;
(b) take into account the principles of equity, certainty and
ease of collection;
(c) consider the impact of the proposed changes on the
composition of the tax revenue with reference to the
direct and indirect taxes;
(d) consider domestic, regional and international tax trends;
(e) consider the impact on development, investment,
employment and economic growth; and
(f) take into account taxation and other tariff agreements
and obligations which the United Republic has
undertaken, including taxation and tariff agreements
under the Treaty for the Establishment of the East
African Community, 1999.

e United Republic has
undertaken, including taxation and tariff agreements
under the Treaty for the Establishment of the East
African Community, 1999.

(4) The recommendation made under this section shall
adhere to the principles for management of revenues. 33.–(1) Where the National Assembly is satisfied that
there has been material failure to implement previous audit
recommendations made by the National Assembly, the
National Assembly may withhold the withdrawal of specific
line items on a vote on account, from the Consolidated Fund
such moneys, as it may determine for the purpose of meeting
any expenditure of such vote. (2) Where a vote has willfully and persistently failed to
implement or respond to audit questions and recommendations,
the National Assembly may, subject to such conditions as it
thinks expedient, withhold such amounts from the vote for the
year as are commensurate to the amounts in the audit queries
regarding that vote. Withholding of
approval

withhold such amounts from the vote for the
year as are commensurate to the amounts in the audit queries
regarding that vote. Withholding of
approval

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.397
THE BUDGET ACT [CAP. 439 R.E. 2023]
(3) Where the National Assembly is satisfied that a vote has
wilfully and persistently failed to-
(a) practise the principles of prudence and sound fiscal
management;
(b) adhere to proper accounting and financial management
practices; or
(c) meet fiscal objectives and goals,
it may, subject to such conditions as it considers expedient,
withhold any one or more of the line items in votes for the
several services under that vote. (4) Where the willful and persistent failure of a department
have been shown to be caused by persistent misconduct of any
public officer, the National Assembly may, by a simple majority
vote, and subject to such conditions as it may impose, withhold
any of the emoluments and benefits of such officer for such
period as it deems fit.

ty
vote, and subject to such conditions as it may impose, withhold
any of the emoluments and benefits of such officer for such
period as it deems fit.

(5) Where the vote lays a report before the National
Assembly showing that it has subsequently implemented the
audit recommendations, the National Assembly may, where
the Appropriation Act has not come into force, authorise
such withdrawals on a vote on account by that vote as it may
determine. (6) The Controller and Auditor-General may, in a report to
the National Assembly, recommend for the withholding of any
line item in accordance with this section. (7) In this section-
(a) “withholding” means the withholding in part or in
whole, temporarily or permanently, any one or more
of the line items in the votes included in the annual
estimates; and
(b) “vote” includes ministries and public entities. 34.–(1) The Government may, with the approval of the National
Assembly, deviate from the financial objectives in a Plan and
Budget Guidelines on a temporary basis where such deviation
is necessitated by a major natural disaster or other significant
unforeseen event as stipulated under section 37. Government
deviation
from financial
objectives

tated by a major natural disaster or other significant
unforeseen event as stipulated under section 37. Government
deviation
from financial
objectives

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
398
(2) Where there is a change of the Government, the new
Government may, with the approval of the National Assembly,
deviate from the financial objectives in a Plan and Budget
Guidelines but shall not deviate from the fiscal responsibility
principles. (3) The Minister shall provide a report to the National
Assembly regarding the deviation, and shall include in the report-
(a) the reasons for and the implications of the deviation;
(b) proposals to address the deviation;
(c) the period the deviation is estimated to last; and
(d) the status of development projects initiated by the
Government and where any project has been stopped,
the reasons for doing so. (4) The Minister shall, within thirty days after submission
to the National Assembly, publish and publicise a report made
under subsection (3). 35.–(1) The Contingency Fund established shall consist
of funds appropriated from the Consolidated Fund by an
Appropriation Act in any financial year.

35.–(1) The Contingency Fund established shall consist
of funds appropriated from the Consolidated Fund by an
Appropriation Act in any financial year.

(2) The Contingency Fund shall form part of the annual
national budget and the National Assembly may appropriate
such other money as it may deem necessary to replenish the
Contingency Fund. (3) The Contingency Fund shall form part of the annual
budget and the National Assembly, in addition to amount
under subsection (2), appropriate such other moneys as it may
deem necessary. (4) The Controller and Auditor-General shall, in accordance
with the Public Audit Act, make a report to the National
Assembly on the accounts of the Contingency Fund. 36.–(1) The Minister shall administer the Contingency Fund. (2) The permanent capital of the Contingency Fund shall
not exceed the total amount as may be prescribed by the
Minister upon approval of the National Assembly. Sources of
Contingency
Fund
Cap. 418
Minister to
administer
Contingency
Fund

may be prescribed by the
Minister upon approval of the National Assembly. Sources of
Contingency
Fund
Cap. 418
Minister to
administer
Contingency
Fund

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.399
THE BUDGET ACT [CAP. 439 R.E. 2023]
(3) The Minister shall keep the Contingency Fund in a
separate account, maintained at the Bank of Tanzania and
shall pay-
(a) into that account all moneys appropriated to the
Contingency Fund by an Appropriation Act; and
(b) from the Contingency Fund, without undue delay, all
advances made under section 35. 37.–(1) The Minister may make advances from the Contingency
Fund where, on the basis of set criteria and the process and
operational guidelines prescribed in the regulations and the
laws relating to disaster management, is satisfied that an urgent
and unforeseen need for expenditure has arisen for which
there is no specific legislative authority. (2) For the purposes of subsection (1), the Minister shall by
regulations, make guidelines on advance payments on matters
which shall be considered to be-
(a) unforeseen and cannot be delayed until a later financial
year without affecting the general public interest; and
(b) an event that was unforeseen.

(a) unforeseen and cannot be delayed until a later financial
year without affecting the general public interest; and
(b) an event that was unforeseen.

(3) In addition to regulations and relevant laws, and for the
purposes of this section, an unforeseen event is one which-
(a) threatens serious damage to human life or welfare;
(b) threatens serious damage to the environment; and
(c) is meant to alleviate the damage, loss, hardship or
suffering caused directly by the event. (4) An event shall be considered as threatens damage to
human life or welfare only where it involves, causes or may
cause-
(a) loss of life, human illness or injury;
(b) homeless or damage to property; or
(c) disruption of food, water or shelter. (5) The moneys in the Contingency Fund which is reserved
to finance natural disasters may be used to evacuate a citizen of
the United Republic who is affected by a natural disaster that
occurs outside the United Republic, where the conditions of
subsection (1) are met. Advances from
Contingency
Fund

affected by a natural disaster that
occurs outside the United Republic, where the conditions of
subsection (1) are met. Advances from
Contingency
Fund

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400
(6) A financial donation to a vote, toward a natural
disaster shall be declared to the Minister within thirty days
of receipt. (7) Subject to subsection (2), the Minister shall, by
regulations, prescribe the criteria for making advance under
subsection (1). 38.–(1) The Minister shall, within two months after a payment
from the Contingency Fund is made, submit to the National
Assembly a detailed report in respect of the payment setting
out the information specified in section 39(2) and move the
National Assembly to approve the payment. (2) Where the National Assembly does not sit during
the period referred to in subsection (1), or is not sitting at
the end of that period and the Minister has not sought the
approval of National Assembly before the end of that period,
the Minister shall seek the approval for the payment not
later than fourteen days of the sitting of the next National
Assembly.

he end of that period,
the Minister shall seek the approval for the payment not
later than fourteen days of the sitting of the next National
Assembly.

(3) As soon as practicable after the National Assembly
has approved the payment, the Minister shall cause an
appropriation Bill to be introduced in the National assembly
for the appropriation of the moneys paid and for the
replenishment of the Contingency Fund to the extent of the
amount of the payment. 39.–(1) The Minister shall, within three months after the end
of each financial year, prepare and submit to the Controller
and Auditor-General financial statements for that year in
respect of the Contingency Fund. (2) The Minister shall include the following information in
the financial statements prepared under subsection (1)-
(a) the date and amount of each payment made from the
Contingencies Fund;
(b) the person to whom the payment was made;
(c) the purpose for which the payment was made;
Parliamentary
approval for
payments made
from Contingency
Fund
Financial
statements
in respect of
Contingency
Fund

ose for which the payment was made;
Parliamentary
approval for
payments made
from Contingency
Fund
Financial
statements
in respect of
Contingency
Fund

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.401
THE BUDGET ACT [CAP. 439 R.E. 2023]
(d) where the person to whom the payment was made has
spent the moneys for that purpose, a statement to that
effect;
(e) where the person to whom the payment was made has
not yet spent the money for that purpose, a statement
specifying the reasons for not having done so; and
(f) a statement indicating how the payment conforms to
the criteria for which the advance was made. 40. Moneys shall not accrue to the Contingency Fund other
than moneys appropriated by an enactment of Parliament
and any interest or other accruals which might otherwise be
received by that Contingencies Fund and such moneys shall be
paid into the Consolidated Fund. 41.–(1) An accounting officer may, upon approval by the
Minister, reallocate funds from the authorised expenditure.

e
paid into the Consolidated Fund. 41.–(1) An accounting officer may, upon approval by the
Minister, reallocate funds from the authorised expenditure.

(2) Notwithstanding the provisions of subsection (1), an
accounting officer shall not reallocate funds where-
(a) funds are appropriated for expenditure prescribed as
ring fenced;
(b) funds are appropriated for transfer to another
Government entity or person;
(c) funds are appropriated for capital expenditure except
to defray other capital expenditure;
(d) reallocation of funds is from wages to non-wages
expenditure; or
(e) transfer of funds may result in contravention of fiscal
responsibility principles. (3) An accounting officer for a Government and all public
entities may reallocate funds between programs, or between
sub-votes, in the budget for a financial year, where-
(a) there are provisions in the budget of a program or
sub-vote which are unlikely to be utilised;
(b) a request for the reallocation has been made to the
Treasury explaining the reasons for the reallocation
and the Treasury has approved the request; and
Accruals and
investments
Reallocation of
funds
Act No. 8 of 2017 s. 4

the reasons for the reallocation
and the Treasury has approved the request; and
Accruals and
investments
Reallocation of
funds
Act No. 8 of 2017 s. 4

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
402
(c) the total sum of all reallocations made to or from
a program or sub-vote does not exceed the total
expenditure approved for that program or sub-vote for
that financial year. (4) The Minister may, by regulations, authorise the
re-allocation of expenditure within the ambit of budgetary
agency’s appropriation and reallocation of funds within
sub-votes or programs. (5) Powers of the Minister for reallocation of amounts
under the budget shall not be exercised-
(a) in the amount of line items between different votes; or
(b) from capital expenditures to recurrent expenditures,
Provided that, the reallocation shall be authorised by a
supplementary estimate; and shall not exceed the approved vote. (6) Accounting officer may reallocate amount of line
items within the same vote without obtaining authorisation
of the Minister not exceeding the percent prescribed in the
regulations of the approved vote budget and provide a report to
the Paymaster-General on quarterly basis of such reallocations.

cent prescribed in the
regulations of the approved vote budget and provide a report to
the Paymaster-General on quarterly basis of such reallocations.

(7) Any reallocations of funds shall be made in consultation
with affected Government Ministries and Government entities. (8) The Minister shall lay before the National Assembly a
mid-year report in respect of reallocation made under this
section. 42.–(1) All revenues collected in excess of the amount mentioned
in the estimates shall be remitted to the Consolidated Fund. (2) Without prejudice to the provisions of the Public
Finance Act, statement of expenditure in excess shall be
accompanied by a report of the relevant accounting officer
explaining the cause of the excess expenditure and the
measures to be implemented for preventing its reoccurrence. 43.–(1) The Government shall submit to the National Assembly
for approval, a supplementary budget in support of money
spent in excess of the approved budget or to meet unplanned
expenditure. Excess revenues
Cap. 348
Submission of
supplementary
budget

support of money
spent in excess of the approved budget or to meet unplanned
expenditure. Excess revenues
Cap. 348
Submission of
supplementary
budget

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.403
THE BUDGET ACT [CAP. 439 R.E. 2023]
(2) A Supplementary budget shall be required for-
(a) increasing or decreasing of an appropriation, change
its purpose, or create a new appropriation under an
Appropriation Act;
(b) increasing or decreasing the amount of a line item
under the estimates where it cannot be achieved
through virements or change of its purpose; or
(c) indicating the manner in which Contingency Fund was
used. (3) Where the National Assembly has approved the
spending, an Appropriation Bill shall be introduced for the
appropriation of the moneys spent. (4) The supplementary budget shall include a statement
of additional expenditure and revenues relating to the fiscal
responsibility principles and financial objectives. PART V
BUDGET EXECUTION, MONITORING,
EVALUATION AND REPORTING
44.–(1) The Minister shall, after approval of the annual
national budget by the National Assembly, issue the annual
cash flow plan of Government based on work plans,
procurement plans and recruitment plans as approved by
the National assembly.

mbly, issue the annual
cash flow plan of Government based on work plans,
procurement plans and recruitment plans as approved by
the National assembly.

(2) The annual cash flow plan issued under subsection (1) shall
be the basis for release of funds by the Accountant-General to an
accounting officer. (3) Accounting officer shall commit the budget in accordance
with the annual cash flow plan issued under this section. (4) A vote or special fund shall not take any credit for services
or goods from any person unless it has capacity to pay for the
expenditure from the approved estimates as appropriated by
the Parliament for that financial year. Commitment of
approved budget

pacity to pay for the
expenditure from the approved estimates as appropriated by
the Parliament for that financial year. Commitment of
approved budget

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
404
45. Where the Government and public entity have expenditures
that are charged on the Consolidated Fund under an enactment
of Parliament-
(a) an accounting officer has the authority to spend the
money in accordance with the purposes specified in
the legislation; and
(b) funds disbursement to votes shall be based on
performance, approved budgets and funds availability. 46. The Controller and Auditor-General shall, by Warrant
under his hand, issue grants of credit on the Consolidated
Fund to the Minister for-
(a) the amounts becoming payable during the ensuing
three months for statutory expenditure; and
(b) the amounts becoming payable for the service of a
financial year under the authority of an Appropriation
Act. 47.–(1) Payment shall not be made-
(a) out of the Consolidated Fund except in the manner
provided for by an enactment of Parliament; and
(b) in excess of the amount granted under an appropriation
for any service.

Fund except in the manner
provided for by an enactment of Parliament; and
(b) in excess of the amount granted under an appropriation
for any service.

(2) The provisions of the law relating to public expenditure
shall apply in relation to withdrawal of funds from the
Consolidated Fund. 48. Subject to the provisions of section 43, the Treasury shall,
within every quarter in each financial year, pay out of the
Consolidated Fund into the National Assembly Fund and the
Judiciary Fund, as the case may be, all moneys appropriated
by the Parliament to cover expenditures for activities of the
National Assembly and the Judiciary in respect of such quarter. 49.–(1) The Accountant-General shall, by Warrant under his
hand, authorise accounting officers to incur expenditure up to
the limits and for the purposes and subject to the conditions
set in the Warrant. Authorities for
expenditure
Grants of credit
Withdrawal from
Consolidated
Fund
Disbursement of
fund to National
Assembly and
Judiciary Fund
Accountant-
General’s
Warrants

nditure
Grants of credit
Withdrawal from
Consolidated
Fund
Disbursement of
fund to National
Assembly and
Judiciary Fund
Accountant-
General’s
Warrants

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.405
THE BUDGET ACT [CAP. 439 R.E. 2023]
(2) The Warrant shall not be issued by the Accountant-
General unless the sum and purpose for which it is issued
have been clearly stated in a Warrant issued by the Paymaster-
General. (3) Every Warrant issued by the Accountant-General shall
be subject to such limits and conditions as the Minister may
determine. (4) An accounting officer may not make any payment or
accept any charge in his accounts or incur any commitment or
expenditure, unless and until authorised by Warrant. (5) For the purposes of subsection (4), “commitment’”
means a contract, agreement or other arrangement providing
for a payment. 50. A public entity shall make commitments on the following
conditions-
(a) an amount to be paid under the commitment be equal
to or less than the available appropriation;
(b) the legality of expenditure to be made under the
commitment have been verified; and
(c) the commitment is in accordance with a quarterly
budget release. 51.–(1) Any multi-annual commitments shall require prior
approval of the Minister.

c) the commitment is in accordance with a quarterly
budget release. 51.–(1) Any multi-annual commitments shall require prior
approval of the Minister.

(2) Approval of the Minister is required for the purposes of
ensuring that-
(a) the commitment do not cause a multiannual
expenditure ceiling under the Plan and Budget
Guidelines;
(b) the amount to be paid under the commitment within
the present financial year be equal to or less than the
available appropriation;
(c) the legality of expenditure to be made under the
commitment have been verified; and
(d) the portion of the commitment to be paid from the
present year’s budget is in accordance with a quarterly
budget release, if any. Assumption of
commitments
Multi-annual
commitments

to be paid from the
present year’s budget is in accordance with a quarterly
budget release, if any. Assumption of
commitments
Multi-annual
commitments

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
406
52.–(1) The Government or public entity shall be required to-
(a) maintain a commitment control system into which all
assumed commitments are entered; and
(b) prohibit payment from the budget without the
underlying commitment being recorded in the
commitment control system and the commitment
number being issued by the system. (2) For the purposes of subsection (1), all outstanding
commitments shall be included in the annual estimates
showing-
(a) sufficient amount of a line item to cover the outstanding
multiannual commitments to be paid under the line
item; and
(b) expenditure ceilings and fiscal forecasts under the
Plans and Budget Guidelines adequately reflect the
outstanding multiannual commitments. 53.–(1) The Accounting Officer shall prepare and submit to the
Permanent Secretary, a quarterly expenditure commitments
report indicating the actual and forecast commitments and
cash position of a vote or fund based on activities of the vote
or fund and the execution of the budget of the vote or fund.

forecast commitments and
cash position of a vote or fund based on activities of the vote
or fund and the execution of the budget of the vote or fund.

(2) The Minister shall, with due regard to a report submitted
under subsection (1) and within thirty days after the end
of mid-year, submit a consolidated report to the National
Assembly. 54.–(1) A public entity shall, before concluding any contract
that has financial implication, obtain the approval of the
Minister. (2) The Minister may, within thirty days, provide the
financial approval on the conditions that the contract satisfies
the criteria on assumption of multiannual commitments and
the project is affordable. 55.–(1) The Accountant-General shall, within the time
prescribed in the regulations, submit to the Permanent
Secretary, information of every Government and Public
Commitment
control system
Report on
expenditure
commitments
Act No. 8 of 2017 s. 5
Development
project contracts
In-year reporting

vernment and Public
Commitment
control system
Report on
expenditure
commitments
Act No. 8 of 2017 s. 5
Development
project contracts
In-year reporting

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.407
THE BUDGET ACT [CAP. 439 R.E. 2023]
entities on actual revenue and expenditure for the preceding
month and the amounts anticipated to be collected or
expended for that month by the Government. (2) Public entities, special funds and social security funds
shall report to the Paymaster-General the actual revenues and
expenditure on a quarterly basis. (3) The Commissioner for Budget in collaboration with
the Commissioner for Policy Analysis shall, within the time
prescribed in the regulations, issue and publish quarterly a
report on budget execution. (4) An accounting officer shall, within the time prescribed
in the regulations, submit quarterly progress reports to the
Permanent Secretary. 56.–(1) The Minister shall, six months after approval of the
annual national budget by the National Assembly and at the
end of each financial year, lay before the National Assembly a
compliance report.

al of the
annual national budget by the National Assembly and at the
end of each financial year, lay before the National Assembly a
compliance report.

(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) The compliance report under subsection (1) shall be
debated in the National Assembly. (4) A compliance report shall-
(a) indicate the period under review, the extent to which
the objectives and targets in the Plan and Budget
Guidelines were met; and
(b) specify the following amounts and compare them with
the corresponding targets for the period under review:
(i) 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; and
Compliance
report
Act No. 8 of 2017 s. 6

capital and current expenditure for that
period, and for the financial year up to the end of
that period; and
Compliance
report
Act No. 8 of 2017 s. 6

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
408
(iii) actual borrowing for that period, and for the
financial year up to the end of the financial year. (5) Where objectives and targets are not met, the
compliance report shall state-
(a) reasons why such objectives and targets were not
met;
(b) remedial measures undertaken to ensure that objectives
and targets which were not met, are met in the next
quarter; and
(c) any proposed Government policy decisions that may
materially affect the objectives and targets in the budget
statement of intent or the country’s overall fiscal and
economic performance. (6) The Accountant-General shall prepare monthly
statements of the Consolidated Funds which include the actual
revenue and exchequer releases and submit to Permanent
Secretary for use in the preparation of various reports.

lidated Funds which include the actual
revenue and exchequer releases and submit to Permanent
Secretary for use in the preparation of various reports.

57.–(1) The Accountant-General shall prepare the aggregate
actual revenue and expenditure of the Government and public
entities and forward to Minister who shall, six months after
approval of annual national budget, submit the same to the
National Assembly. (2) Each accounting officer shall prepare and submit to the
Paymaster-General statement of reallocation made within his
respective votes. PART VI
MANAGEMENT OF REVENUES
58. The revenue part of the budget shall be based on the
following principles-
(a) all revenues of the Government from domestic and
foreign sources are deposited to the Consolidated
Fund;
Mid-year
statements of
Government
Act No. 8 of 2017 s. 7
Principles for
management of
revenues

foreign sources are deposited to the Consolidated
Fund;
Mid-year
statements of
Government
Act No. 8 of 2017 s. 7
Principles for
management of
revenues

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.409
THE BUDGET ACT [CAP. 439 R.E. 2023]
(b) a person who is vested with authority for collection of
public revenues is accountable for efficient collection,
accounting and reporting based on the applicable law
and taking precautions to prevent mismanagement of
revenues; and
(c) all revenues of the Government is appropriated in the
Appropriation Act. 59.–(1) The Minister shall work on procedure by which
proposals and recommendation on the budget estimates for
next financial year of the National Assembly is submitted or
channelled to the Minister not later than 15th February.

tion on the budget estimates for
next financial year of the National Assembly is submitted or
channelled to the Minister not later than 15th February.

(2) Responsibilities of the Permanent Secretary in relation
to revenue collection and management shall be to-
(a) manage and set principles for planning and researching
existing and potential sources of revenues;
(b) establish a mechanism and cut off points in receiving
proposals for revenue measures;
(c) develop revenue measures for Government budget;
(d) mobilise resources including assistance from development
partners and integrate the funds into planning, budgeting,
reporting and accountability processes as prescribed by
this Act; and
(e) promote and enforce transparency, efficiency and
effective management of revenues. PART VII
OVERSIGHT OF PUBLIC ENTITIES AND
EXTRA-BUDGETARY AGENCIES
60.–(1) The Minister shall oversee the budgetary and financial
management of local government authorities. (2) For the purposes of subsection (1), both draft and
approved budgets of local government authorities shall be
submitted to the Minister and to the Minister responsible for
local government authorities on specific deadlines. Responsibility
in revenue
collection and
management
Budgetary
and financial
management of
local government
authority

uthorities on specific deadlines. Responsibility
in revenue
collection and
management
Budgetary
and financial
management of
local government
authority

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
410
(3) The establishment and management of extra-budgetary
and special funds of local government authorities shall require
approval by the Minister upon consultation with the Minister
responsible for the local government authorities. (4) Without prejudice to the provisions of the Local
Government Finance Act, borrowing by a local government
shall be approved by the Minister. (5) “Extra budgetary fund” as used in this section means a
fund which operate outside the Government budget system. 61. The Minister may waive tax, fees or charge imposed by the
Government in accordance with criteria provided for under
any written law:
Provided that, the Minister maintains a record of each
waiver together with the reasons for the waiver and submit a
mid-year report to the National Assembly. 62.–(1) The Minister responsible for any respective agency
shall oversee the budgetary and financial management of
extra-budgetary agencies and special funds included in the
central government and social security funds.

see the budgetary and financial management of
extra-budgetary agencies and special funds included in the
central government and social security funds.

(2) For the purposes of subsection (1)-
(a) both draft and approved budgets of extra-budgetary
agencies and funds shall be required to be submitted
to the Minister and respective portfolio Minister by
specific deadlines as prescribed in the regulations; and
(b) borrowing by extra-budgetary agencies and funds shall
require prior-approval of the Minister, where such
extra-budgetary agencies have such legal capacity. PART VIII
GENERAL PROVISIONS
63.–(1) The Minister shall make such regulations as is
necessary for the better carrying out of the provisions of
this Act. Cap. 290
Powers of
Minister to
waive tax, fees
or charges
Act No. 8 of 2017 s. 8
Budgetary
and financial
management of
extra-budgetary
agencies
Act No. 8 of 2017 s. 9
Regulations,
instructions,
and directions
Act No. 8 of 2017 s. 10

udgetary
and financial
management of
extra-budgetary
agencies
Act No. 8 of 2017 s. 9
Regulations,
instructions,
and directions
Act No. 8 of 2017 s. 10

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.411
THE BUDGET ACT [CAP. 439 R.E. 2023]
(2) Without prejudice to the generality of subsection (1),
regulations shall provide for-
(a) contents and form of the various reports required
under this Act;
(b) time lines in which mid-year compliance reports shall
be laid before the National Assembly;
(c) criteria by which the National Assembly determines
that there has been wilful or persistent failure to comply
with audit recommendations; and
(d) the formula or criteria to be used to determine what
proportion of a vote on account is to be withheld for
failure to comply with the provisions of this Act. 64. The National Assembly may, by resolution, extend the time
limit for submitting a statement or other document required
to be submitted to the National Assembly under this Act other
than the time limit set under the Constitution. 65.–(1) Where the Government and public entities fail to
meet any requirement under this Act, the National Assembly
may compel the relevant Minister to appear before it and give
explanation on the circumstance leading to the failure.

this Act, the National Assembly
may compel the relevant Minister to appear before it and give
explanation on the circumstance leading to the failure.

(2) Where it is evident that a public officer intentionally or
through negligence led to the failure of the Government or
public entities to meet any requirement under this Act, that
public officer commits an offence and shall be held personally
liable for criminal prosecution or disciplinary action, as the
case may be, depending on the nature of the failure. (3) The Minister shall take corrective actions against a public
entity where it causes financial non-compliance or significant
overspending or unbudgeted expenditure. (4) Corrective actions referred under subsection (3) shall
include:
(a) submission and approval of action plan;
(b) deduction of overspending or unbudgeted expenditure
from the subsequent budget estimates;
Extension of time
Liability on
failure to meet
requirements of
this Act
Act No. 8 of 2017 s. 11

eted expenditure
from the subsequent budget estimates;
Extension of time
Liability on
failure to meet
requirements of
this Act
Act No. 8 of 2017 s. 11

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE BUDGET ACT [CAP. 439 R.E. 2023]
412
(c) requirement of the Minister’s prior-approval for certain
expenditure; and
(d) suspension of financial management powers of an
accounting officer. 66.–(1) The Minister may take such corrective actions against
a local government authority, extra-budgetary agency and
special fund included in the Government and public entities
where such a local government authority extra-budgetary
agency or special fund cause financial non-compliance or face
financial problems. (2) The corrective actions shall include-
(a) submission of action plans;
(b) requirement of the Minister’s approval for key financial
decisions;
(c) reduction or suspension of transfer from the
Government budget; or
(d) appointment of financial administrators to take over
certain financial decision-making powers. 67.

sion of transfer from the
Government budget; or
(d) appointment of financial administrators to take over
certain financial decision-making powers. 67.

A public officer in the Government, public entity,
extra-budgetary agency or special fund shall not be
personally liable administratively or criminally for anything
done or omitted to be done in good faith in the execution
or purported execution of any duty imposed or exercising
power conferred by this Act. 68. This Act shall have overriding effect on any other written
law on any matter relating to-
(a) national budget, budget of public entities, local
government authorities or extra budgetary agencies;
(b) management of budget process;
(c) budget execution, monitoring, evaluation and
reporting;
(d) management of revenue and expenditure; and
(e) oversight of public entities and extra budgetary
agencies. Corrective
measures against
entities included
in Government
and public
entities
Indemnity of
public officers
Overriding effect
of Act

getary
agencies. Corrective
measures against
entities included
in Government
and public
entities
Indemnity of
public officers
Overriding effect
of Act

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.413
THE BUDGET ACT [CAP. 439 R.E. 2023]
69.–(1) Upon the coming into force of this Act, the
consideration of the votes on account for the various votes that
have not been filed in compliance with reports or implemented
audit recommendations shall take place on the day after the
annual estimates are laid before the National Assembly. (2) Votes shall request such amounts as are needed for
the purpose of meeting the expenditure necessary to provide
Government and public entities operations before the coming
into force of the Appropriations Act for the year. (3) The National Assembly may limit amounts approved
under votes on account to the percent to be prescribed in the
regulations of the total sums in the budget estimates for the
year where the requesting vote has not complied with any of
the provisions of this Act. (4) In this section, “Government operations” means any of
the services rendered and activities undertaken by any vote
whether such services are recurrent or not. PART IX
CONSEQUENTIAL AMENDMENTS
70.–75.

ny of
the services rendered and activities undertaken by any vote
whether such services are recurrent or not. PART IX
CONSEQUENTIAL AMENDMENTS
70.–75.

[Omitted.]
Transitional
provisions
Omitted

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