Make Land Use Plan, Ownership and Demarcated Areas for Large Scale Land Deals Accessible Online for Public Use by June 2016. (TZ0029)
Action Plan: Not Attached
Action Plan Cycle: 2014
Lead Institution: Ministry of Land, Housing, and Human Settlement Development (MLHHSD)
Support Institution(s): Prime Minister’s Office – Regional Administration and Local Government (PMO-RALG), TIC and unspecified civil society and private sector organizations
Policy AreasLand & Spatial Planning
(i) Publish demarcated areas for large scale agricultural investment (farming and livestock keeping)
(ii) Publish all land use plans and make it accessible both at national and local levels
(iii) Make easily searchable land ownership database online
IRM End of Term Status Summary
Commitment 3.3. Open Budgets
Commitment Text: To make budget data (eight key budget reports), audit committee reports and tax exemptions publicly available by December 2014
In line with internationally accepted good practices for open budgets, this includes:
(i) Publish, in a timely manner, the following eight key budget reports each budget year: a
pre-budget statement; the executive's budget proposal; the enacted budget; a citizens
budget; in-year reports on revenues collected, expenditures made and debt incurred; a
mid-year review; a year-end report; and audit reports.
(ii) Publish the reports of the Parliamentary Audit Committees.
(iii) Publish all tax exemptions, on a monthly basis.
(iv) Publish Budget data online, in machine-readable formats, as well as key information
made available at district councils as far as possible at all education and health facilities.
Responsible institution(s): Ministry of Finance (MoF), Parliament, and the Controller and Auditor General's (CAG) Office
Supporting institution(s): Prime Minister's Office-Regional Administration and Local Government (PMO-RALG), unspecified CSO, and private-sector organisations
Start date: 1 July 2014 End date: 30 June 2016
This commitment sets an ambitious goal to publish reports in three key areas: budget, tax exemptions, and parliamentary audit commitees.
The initiative to release eight key budget reports in line with international critera for budget transparency and open data formatting predates the commitment period. Tanzania has regularly released six of the eight budget documents defined in the commitment since 2012.[Note 31: Open Budget Survey, 30 April 2016, http://www.internationalbudget.org/budget-work-by-country/findgroup/group-data/?country=tz.%5D The eight reports include (1) a pre-budget statement; (2) the executive's budget proposal; (3) the enacted budget; (4) a citizens' budget; (5) in-year reports on revenues collected, expenditures made, and debt incurred; (6) a mid-year review; (7) a year-end report; and (8) audit reports.
In addition to publishing budget data online in machine-readable formats, the government also committed to making budget data publicly available offline at the district council level, including at all education and health facilities. The government also committed to publishing tax exemption and parliamentary audit committees' reports for the first time.
At the midterm, although improvements had been made in the release of budget reports, two key reports out of eight were not published'”the mid-year review and the end-of-year budget report. Therefore, six budget reports were published by the midterm assessment. These were a pre-budget statement; the executive's budget proposal; the enacted budget; a citizens' budget; in-year reports on revenues collected, expenditures made, and debt incurred; and audit reports.
Other key deliverables to be released as part of this commitment were not disclosed, including tax exemption reports, parliamentary audit committees' reports, and the publication of online budget data in a machine-readable format.
End of term: Limited
By end of the two-year implementation cycle (30 June 2016), the government created seven of the eight key budget reports, though not all were made available to the public. The seven budget reports produced included (1) a pre-budget statement; (2) the executive's budget proposal; (3) the enacted budget; (4) a citizens' budget; (5) in-year reports on revenues collected, expenditures made, and debt incurred; (6) a mid-year review; and (7) audit reports. The end-of-year (budget execution) report was being finalised but had not been published[Note 32: Interview with an anonymous civil servant, 25 August 2016, Dar es Salaam.] at the time of writing this report.
The government's self-assessment report on 30 June 2016 states that monthly tax exemptions and parliamentary audit reports have been published online'”on the Ministry of Finance and National Parliament websites, respectively. However, a search by the IRM researcher revealed that some of these pending reports were incomplete, behind schedule, or not published. Tax exemptions and relevant tax documents were to be released on a monthly basis, but only two out of four quarterly reports were published during 2015.[Note 33: Screenshot of Ministry of Finance website, 20 October 2016. Available at http://www.mof.go.tz/index.php?option=com_content&view=category&id=80&Itemid=999.%5D The parliamentary audit committees' reports were also not completed during the second action plan implementation cycle.
Did it open government?
Access to information: Marginal
Public accountability: Marginal
The commitment intended to improve fiscal transparency by making eight key budget reports, tax exemptions, and parliamentary audit reports publicly available. During the commitment period in 2015, the Tanzanian government publicly released six of the eight key budget documents it aimed to make available for 2014. However, the mid-year review and the end-of-year report remained undisclosed to the public.
According to the Open Budget Survey, as of April 2016 Tanzania had regressed since the 2015 reporting period, making only five of eight key budget documents publicly available. The previously accessible in-year report was published for internal government use only. As of September 2016, the in-year report, end-of-year report, and mid-year review were not available to the public,[Note 34: Open Budget Survey, 30 April 2016, http://www.internationalbudget.org/budget-work-by-country/findgroup/group-data/?country=tz.%5D while the pre-budget statement; the executive's budget proposal; the enacted budget; a citizens' budget; and audit reports continued to be publicly accessible.
The government's commitment to publish vast amounts of budget data, along with tax and audit reports, could have significantly changed fiscal operations and practice in Tanzania. Further, the newly released information would have helped lay the foundation for the future systematisation of publishing budget data.
During the commitment period, the government began releasing tax exemption documents that were not previously available. The government's end-of-term self-assessment report states that the tax exemption and the parliamentary audit committees' reports are available on the Ministry of Finance and Parliament websites, respectively. However, the IRM researcher's search revealed two quarterly tax exemption reports for April-June and July-September 2015 were published by the end-of-term assessment deadline (30 June 2016), meaning two quarterly tax exemption reports were behind schedule and some reports for the fiscal year 2014-2015 were not published at all.[Note 35: Screenshot of Ministry of Finance website, 20 October 2016. Available at http://www.mof.go.tz/index.php?option=com_content&view=category&id=80&Itemid=999.%5D Parliament's website (http://www.bunge.go.tz) did not display any parliamentary audit committee reports for the fiscal years 2014-15 and 2015-16.
Civil society stakeholders[Note 36: Telephone interview with a civil society stakeholder, 13 October 2016, Dar es Salaam.] observed that the government was producing the eight key budget reports prior to the commitment period and their inclusion in the commitment had little effect on stretching government practice. However, publishing reports on tax exemptions and parliamentary audit committee findings would have had a more significant impact on increasing public trust by offering citizens detailed information on the government's budget and expenditures that previously went undisclosed. In addition, publicly releasing the remaining three key budget documents from the eight the government produces would further increase transparency.
Tanzania's third OGP action plan draft[Note 37: Tanzania Open Government Partnership (OGP) Third National Action Plan 2016-18, http://www.twaweza.org/uploads/files/FINAL%20OGP%20ACTION%20PLAN%20III%2030_8_2016.pdf
] includes a commitment to publish budget data online with similar deliverables to those in the second OGP action plan. The only change is that the government will aim to publish tax exemption reports on a quarterly instead of monthly basis. Also the government intends to issue a directive to local government authorities, schools, and health facilities to ensure that detailed budget and expenditure information is made available to any local resident on request and posted on a public notice board.
To Enact a Freedom of Information Act by December 2014.
TZ0026, 2014, Legislation & Regulation
To Establish an Open Data System by December 2016.
TZ0027, 2014, Capacity Building
To Make Budget Data (Eight Key Budget Reports), Audit Committee Reports and Tax Exemptions Publicly Available by December 2014.
TZ0028, 2014, E-Government
Make Land Use Plan, Ownership and Demarcated Areas for Large Scale Land Deals Accessible Online for Public Use by June 2016.
TZ0029, 2014, Land & Spatial Planning
Tanzania to Fulfill Its EITI Commitments by June 2016
TZ0030, 2014, Extractive Industries
Dashboard of OGP Progress
TZ0001, 2012, OGP
Water Data and Mapping
TZ0002, 2012, Water and Sanitation
TZ0003, 2012, E-Government
National Audit Office Website
TZ0004, 2012, E-Government
Client Service Charters
TZ0005, 2012, E-Government
Participation by Email and Mobile Phones
TZ0006, 2012, E-Government
Reporting on Medical Supply Orders
TZ0007, 2012, E-Government
Access to Health, Education, and Water Data
TZ0008, 2012, Open Data
TZ0009, 2012, Open Data
Open Forum on OGP Commitments
TZ0010, 2012, E-Government
TZ0011, 2012, E-Government
Citizens’ “How Do I?” Website
TZ0012, 2012, Public Service Delivery
Local Government Service Boards and Committees
TZ0013, 2012, E-Government
Citizens' Budget Document
TZ0014, 2012, E-Government
Contact Point for OGP Communication
TZ0015, 2012, E-Government
Global Practice on Data Disclosure
TZ0016, 2012, E-Government
TZ0017, 2012, Aid
Open Government Innovation by Local Entrepreneurs
TZ0018, 2012, Capacity Building
Disclosure of Public Officials’ Assets
TZ0019, 2012, Asset Disclosure
Allocation of Grants to Local Governments
TZ0020, 2012, E-Government
Budget Execution Reports
TZ0021, 2012, E-Government
Local Government Transparency
TZ0022, 2012, E-Government
Reports on Tax Exemptions
TZ0023, 2012, E-Government
Best Practices for Freedom of Information Laws
TZ0024, 2012, Right to Information
TZ0025, 2012, E-Government