Tanzania
Public Finance Act
Chapter 348
- Published in Government Gazette
- Commenced on 1 July 2001
- [This is the version of this document as it was at 31 July 2002.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
Part I – Preliminary provisions (ss. 1-4)
1. Short title
This Act may be cited as the Public Finance Act.2. Act to bind the Government
This Act binds the Government of the United Republic.3. Application
This Act shall apply to the business and operations conducted by the Treasury and under the supervision and authority of the operations of the Accountant-General and of the Controller and Auditor-General.4. Interpretation
In this Act unless the context requires otherwise—"Accountant-General" means the officer appointed under section 7;"accounting officer" means any officer appointed by the Paymaster-General and charged with the duty of accounting for any service in respect of which money have been appropriated by the National Assembly or any person to whom issues are made from the Consolidated Fund;"Appropriation Act" means any Act to apply a sum out of the Consolidated Fund to the service of a financial year;"Consolidated Fund" means the Consolidated Fund of the Government of the United Republic referred to in section 11;"Constitution" means the Constitution of the United Republic of Tanzania1;"Controller and Auditor-General" means the officer referred to in Article 143 of the Constitution;"department" in relation to a Ministry of the Government or other public authority or other body, includes any division or unit, by whatever name known, of that Ministry, authority or other body;"financial year" means in relation to—(a)the Government, other than local government authority, a period of twelve months ending on 30th June of each year;(b)a local government authority, the same meaning ascribed to it in the local Government Finances Act2;(c)a public authority or other body, the period specified by or under the relevant law or instrument relating to that authority or body or as determined by the competent authority of that authority or body;"generally accepted accounting practice" means accounting practices and procedures recognised by accounting profession authorities as appropriate for reporting financial information relating to Government, a Ministry or Department, a Fund, an Agency or other reporting unit, being practices and procedures that are consistent with this Act and any relevant Appropriation Act;"Minister" means the Minister responsible for finance;"officer" or "public officer" means a public servant employed by the Government or any officer of a Government authority, parastatal organisation or any other Government institution;"outputs" means goods produced or services provided;"Paymaster-General" means the officer referred to in section 6(7) and vested with the power to control the issue of public money to accounting officers;"Permanent Secretary" means the Permanent Secretary to the Treasury;"public authority" means a body of persons, whether or not corporate, established by or under any written law, other than the Companies Act3, whose functions are of a public nature and are exercised in furtherance of the public policy determined by the Government;"public moneys" include:(a)the public revenues of the United Republic;(b)any trust or other money held, whether temporarily or otherwise, by an officer in his official capacity, either alone or jointly with any other person, whether an officer or not;"resources" includes moneys, stores, property, assets, loans and investments;"statutory expenditure" means expenditure charged by an Act of Parliament, including this Act, on the Consolidated Fund, but does not include the expenditure of moneys appropriated or granted by an appropriation Act or a supplementary appropriation Act;"subsidiary legislation" means any order, proclamation, rule, rule of court, regulation, notice, by-law, instrument or directions made or issued under this Act or other lawful authority;"supplementary appropriation Act" means any Act, the purpose of which is to supplement the appropriation already granted by an Appropriation Act;"the office" means the public national audit office established by section 26 (1);"the Treasury" means the Minister, and includes such officer or officers as may be deputed by the Minister to exercise powers and to perform duties under this Act.Part II – Control and management of public finance (ss. 5-17)
(a) – Duties and Powers of Minister and the Treasury (ss. 5-10)
5. Control, management and supervision of public finances
6. Role of Permanent Secretary and the Paymaster-General
7. The Accountant-General
8. Accounting officers
9. Regulations and directions
10. Penalties and surcharge
(b) – The Consolidated Fund and other public funds (ss. 11-17)
11. The Consolidated Fund
Subject to the provisions of Article 135 of the Constitution7, all revenues or other moneys raised or received for the purposes of the Government (not being revenues or other moneys that are payable by or under any law into some other fund established for any specific purpose or that may, by or under any law, be retained by the authority that received them for the purpose of defraying the expenses of that authority) shall be paid into and form a Consolidated Fund.12. Special funds
13. Investment of moneys in the Consolidated Fund
14. Moneys raised or received to exclude deposits or trust funds
For the avoidance of doubt any reference to moneys raised or received by the Government does not include moneys received on deposit or moneys held on trust by or under the control of any court, officer of a court, the Public Trustees, the Attorney-General or the Official Receiver or any sums of money held on trust by any other officer for purposes other than the purposes of the Government.15. Bank accounts
No public or official account shall be opened in any bank without the authority in writing of the Accountant-General.16. Issues from the Consolidated Fund
17. Accountant-General's warrant
Part III – Estimates of revenue and expenditure (ss. 18-24)
18. Estimates of revenue and expenditure
19. Excess expenditure
20. Grants of Credit
The Controller and Auditor-General shall, from time to time, by Warrant under his hand issue Grants of Credit on the Consolidated Fund to the Minister—21. Provision of Appropriation Act not in force
22. Minister may authorise advances
The Minister may, by Warrant under his hand addressed to the Accountant-General authorise the issue of advances from the Consolidated Fund—23. Duration of appropriations and warrants
Every appropriation by the National Assembly of public moneys for the service of a financial year and every Warrant or other authority issued under this Act in respect of such financial year, shall lapse and cease to have any effect at the close of that year and the unexpended balance of any moneys withdrawn from the Consolidated Fund shall be repaid to the Consolidated Fund.24. Development project contracts
Where for the purposes of any development project which has been approved by the National Assembly by resolution or otherwise a contract for the supply of goods or services is entered into on behalf of the United Republic which provides that any payment (other than a payment charged on the Consolidated Fund by virtue of the provision of this or any other Act) is to be made on or after the first day of July next following, the Minister shall as soon as possible after the making of such contract give notice thereof to the National Assembly and every such notice shall specify—Part IV – Preparation and examination of accounts (ss. 25-36)
(a) – Submission of accounts and reports (s. 25)
25. Annual accounts
(b) – Audit authorities (ss. 26-29)
26. Offices and officers of Controller and Auditor-General
27. Appointment of acting Controller and Auditor-General
28. Independence of officers and employees
29. Appointment and control of officers
(c) – Functions of Controller and Auditor-General (ss. 30-36)
30. General responsibility of the Controller and Auditor-General
31. Functions of Controller and Auditor-General
32. Powers of Controller and Auditor-General
33. Value for money audits
34. Power to make recommendations
The Controller and Auditor-General may, from time to time, for the purpose of—35. Annual and other reports
36. Reports under this Part to be laid before National Assembly
Part V – Audit of public authorities and other bodies (ss. 37-38)
37. Audit of public authorities, etc.
38. Reports on audit
Part VI – Finances and audit of the office of the Controller and Auditor-General and related provisions (ss. 39-42)
39. Funds for the Controller and Auditor-General
40. Accountability
41. Estimate of revenue and expenditure
42. Audit of accounts of the Controller and Auditor-General
Part VII – Miscellaneous provisions (ss. 43-45)
43. Abandonment of claims, etc., and write-off of public money and stores
44. Offences
45. Repeal of R.L. Cap. 439
History of this document
30 June 2020
Consolidation
31 July 2002 this version
Consolidation
01 July 2001
Commenced
Cited documents 3
Legislation 3
1. | Katiba ya Jamhuri ya Muungano wa Tanzania, ya Mwaka | 2628 citations |
2. | Interpretation of Laws Act | 418 citations |
3. | Local Government Finances Act | 8 citations |
Documents citing this one 18
Legislation 10
1. | Public Procurement Act | 46 citations |
2. | Executive Agencies Act | 42 citations |
3. | Law Reform Commission of Tanzania Act | 2 citations |
4. | Production Development Funds Act | 2 citations |
5. | Entertainments Tax Act | 1 citation |
6. | Government Loans, Guarantees and Grants Act | 1 citation |
7. | Industrial Promotion and Development Fund Act | 1 citation |
8. | Tanzania Tourist Board Act | 1 citation |
9. | Agricultural Development Fund Act | |
10. | Parliamentary Services Commission Act |
Judgment 6
Gazette 2
1. | Tanzania Government Gazette supplement dated 2021-10-21 number 13 | |
2. | Tanzania Government Gazette supplement number 1 dated 2022-03-08 number 1 |