Public Finance Act Cap. 348 (RE 2020) + Budget Act 2015 + Public Audit Act 2008

Tanzania's mainland fiscal framework rests on three primary statutes: the Public Finance Act 2001 (Cap. 348), the Budget Act 2015 (Cap. 439), and the Public Audit Act 2008 (Cap. 418) — underpinned by the Finance Chapter of the 1977 Constitution (Arts. 136-144). The Budget Act 2015 substantially modernised the framework, introducing a statutory pre-budget Plan and Budget Guidelines process (BA 2015 s.21), quarterly budget execution publication (BA 2015 s.55(3)), and fiscal responsibility principles (BA 2015 ss.4-5). The Public Audit Act 2008 establishes the National Audit Office of Tanzania (NAOT) under the constitutionally entrenched Controller and Auditor-General (Const. Art. 143), with a fixed renewable five-year term and mandatory public disclosure of audit reports after tabling in the National Assembly. The Public Procurement Act 2023 maintains open competitive tendering as the default via the NeST platform. The Whistleblower and Witness Protection Act 2015 provides statutory protection. IBP OBS 2021: Transparency 21/100 (reflecting Magufuli-era practice failures, not statutory gaps — statutory score is materially higher). Zanzibar has its own semi-autonomous fiscal framework and is out of scope for this row. Fiscal year: 1 July to 30 June; currency: TZS.

Transparency Requirements