Beyond the Numbers: Evaluating the Development Impact of Budget Execution in Tanzania’s Public Projects (2014/15-2023/24)

Abstract: This study evaluates the ten-year development impact of budget expenditure in Tanzania's public investments, using audit reports by the Controller and Auditor General (CAG) as the primary source of information. Although budgetary expenditures on development projects have increased significantly from FY 2014 right up to FY 2023/24, translating such investments into tangible public services and infrastructures has been inconsistent. Through the analysis of audit trends, this paper reveals persistent shortcomings in terms of underspending, unsupported spending, poor implementation of audit recommendations, and value-for-money. These are systemic problems and indicate deep-rooted shortcomings in financial controls, procurement management, and institutional accountability. The study also considers the evolving governance context, primarily the goal of the newly published Tanzania Development Vision 2050, which underscores the need for efficient, transparent, and accountable public finances management. The suggestions involve the institutionalization of results-based budgeting, strengthening of audit enforcement arrangements, integration of value-for-money guidelines, and stakeholder engagement innovation beyond existing Citizen Report formats. The findings are beneficial to policymakers, development practitioners, researchers, and citizens who desire to link public expenditure to more effective delivery of services and national development targets. Such linking of budget expenditure and development impact is indispensable for Tanzania to achieve inclusive and sustainable development, concludes the paper.