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

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4.3.7 Local Government ReformThe Local Government Reform Programme is part of the process of mak<strong>in</strong>ggovernment more efficient by address<strong>in</strong>g possible problems of <strong>in</strong>flexibility <strong>in</strong> nationalbudgets. If spend<strong>in</strong>g decisions are made closer <strong>to</strong> the level where the impact is feltthen they are more likely <strong>to</strong> reflect local needs. The idea of mak<strong>in</strong>g decisions closer<strong>to</strong> where the impact will be felt is also beh<strong>in</strong>d giv<strong>in</strong>g <strong>in</strong>dividual schools some power<strong>to</strong> allocate spend<strong>in</strong>g from capitation and development grants.When local government bodies such as the District Council Social Services Committeemake decisions about fund<strong>in</strong>g allocations, it creates more opportunities for civilsociety <strong>in</strong>volvement. Local government budget<strong>in</strong>g processes follow the same broadpattern as the budget cycle, but the f<strong>in</strong>ancial year is the same as the calendar year –see the table on page 7.23

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