Rules of state budget in Tanzania: control mechanisms and legal challenges to enable state activities.

Abstract

This paper has two parts. The first part examines the mechanisms that are in place in the United Republic of Tanzania for controlling state budget. The second part discusses legal challenges associated with those mechanisms in relation to state activities. There are many definitions of budgetary control but the most relevant one in the context of this paper is from the Financial Dictionary available online. That dictionary defines bud‐ getary control as any process a company or government puts in place to help ensure accura‐ cy and honesty in its budget.1 Budgetary control may set goals for expected revenues or planned expenditures.2 It almost always includes a system to monitor compliance over time.3