Budget reclassification in Tanganyika

Abstract

Tanganyika is in the process of adopting performance budgeting as a by product of the drafting of the first three year development plan. The present position is that the normal fiscal budgeting procedure for development expenditure has been reinforced with additional data on programmes and projects. Budgetary formulation at the center is still based on the financial expenditure which can be borne by the economy, though at the ministerial level draft expenditure plans are naturally largely based on estimated project costs.