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 makinggovernment more efficient by addressing possible problems of inflexibility in nationalbudgets. If spending decisions are made closer to the level where the impact is feltthen they are more likely to reflect local needs. The idea of making decisions closerto where the impact will be felt is also behind giving individual schools some powerto allocate spending from capitation and development grants.When local government bodies such as the District Council Social Services Committeemake decisions about funding allocations, it creates more opportunities for civilsociety involvement. Local government budgeting processes follow the same broadpattern as the budget cycle, but the financial year is the same as the calendar year –see the table on page 7.23
In some parts of Tanzania, there are efforts to try to insure that even village level plansare incorporated into district plans. A timetable for how this could work is givenbelow:Month District Level – Financial Year How local level planning could fitruns from January to December with district levelJulyAugustKitongoji (sub-village) and villagelevel meetings to decide prioritiesand make plans which include allavailable resources fromNGOs/CBOs etc. Village assemblymeets and approvesWard Development Committeeconsolidates plans from villagesand approvesSeptemberOctoberNovemberDecemberPlans developed at district levelabout spending for coming financialyear, including use of locally raisedtaxes. Discussed first with DistrictManagement Team,then Finance CommitteeFull council meeting at whichplans / budgets for followingfinancial year at district level areapproved, and they incorporateward and village level plans24
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 and 14: Budgets, gender and meeting the nee
Page 15 and 16: 3. Introduction to Budget SystemsTh
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: 4.3.6 Sector Wide Approach (SWAP)In
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

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

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