A Simple Guide to Working with Finances in Education - Tanzania ...

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4) Lack of accountability; weak or ineffective pressure on government to deliveron stated policies and/or to change policies. This is to do with the strength ofdemocratic structures and the capacity of key players like councillors at districtlevel and of civil society.5) Difficulties in building the budget from the bottom up and to ensure thatgrassroots priorities and resources are taken into account. Most budget atdistrict level use district and national level resources, they are not built fromvillage and ward level upwards. Some parts of the county have been trying toimplement a system which would enable local level planning to be taken intoaccount at district level. More details of this are given on page 24.9
3. Introduction to Budget SystemsThe overall budget is made up of the system, the policy and the outcomes. They canbe thought of like this:Budget SystemBudget PolicyBudget OutcomesThe system bywhich resources arecollected, allocated,recorded, monitoredand accounted for.A good budget system willproduce good budgetpolicy. This is the overalleffect of the annualallocation of resources.This will ensure that totalspending is affordable, thatresources are spent onpriorities and are spentwell not wasted oninefficiency and corruption• How much money isspent?• On what is it spent?• How well is it spent?The budget system is like the rules of the game. Transparency and accountability canbe the way to check that the rules are being followed. They only work if peopleparticipate in budget processes, but people cannot participate unless they know thesystem and the rules and what is meant to be happening. If this is achieved you havean ‘open budget’. It is like a cooking pot resting on three strong stones, and the threestones are participation, transparency and accountability.10
Page 4 and 5: A Simple Guide to Working with Fina
Page 6 and 7: 1. Achieving Education for All -whe
Page 8 and 9: 2. Introducing Budget Work2.1 Budge
Page 10: 2.3 Basic Budget Principles: How th
Page 13: Budgets, gender and meeting the nee
Page 18: • Are these committees integrated
Page 21 and 22: • Since the ministry or departmen
Page 23 and 24: 4.3 Examples of ReformGovernment an
Page 25 and 26: 4.3.4 Public Expenditure Reviews (P
Page 27 and 28: 4.3.6 Sector Wide Approach (SWAP)In
Page 29 and 30: In some parts of Tanzania, there ar
Page 31 and 32: The basic tools for budget analysis
Page 33 and 34: 6. Getting Started on Budget Work6.
Page 35 and 36: 6.4 Work with PartnershipsThere are
Page 38 and 39: Answers to Budget Analysis Calculat

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