Public Expenditure Tracking Survey in Education

Within the context of poverty reduction, the government of Tanzania has identified primary education, health, rural roads, water, agriculture, lands, judiciary and HIV/AIDS as priority sectors. This has been institutionalized through the Public Expenditure Review (PER), the Mid-Term Expenditure Forecast (MTEF) and the budget guidelines. 

As an input into PER, this study aimed at tracking down the flow of government resources into the priority sectors. The research had two related objectives. The first was to assess the efficacy of budget execution, and the second was to make recommendations for improving monitoring of pro-poor expenditures. The former entailed a review and an assessment of the government procedures and channels for disbursing funds and reporting on pro-poor spending at all levels.

In Tanzania, there are three levels that pro-poor funds or materials go through before reaching the final beneficiary, e.g. primary school pupils or health patients. The first level is the central government, the second is council headquarters and the third is service units. At each of these levels or during transfers between them, delays and/or leakages may occur. Therefore, a close look at each level and follow-up of the transfer process is important for assessing the efficacy of budget execution.

This PETS, also entitled "Pro-Poor Expenditure Tracking,” was conducted by non-profit organizations Research on Poverty Alleviation (REPOA) and Economic and Social Research Foundation (ESRF) in 2001 with an input from Tanzanian government. The project covered four sectors: primary education, primary health care, water and rural roads. Data for 1999-2000 and first half of 2000-2001 years was gathered at central, local and service unit levels. Babati, Kisarawe, Mtwara Urban, Dodoma Rural and Kigoma Urban districts were included in the sample.