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PFMRP Phase IV
Brief Overview
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PEFA, other diagnostic reports along with the CAG and PAC
reports provided the frame of reference for development of
PHASE IV of PFM reform program.
The strategy and the supporting M&E framework has been
organized under five KEY RESULTS AREAs each of which target
specific PFM challenges and/or areas of weakness.
The M&E framework has been developed with milestones
under each KRA that monitor the results produced.
DPs have organized their participation with DP leads
established for each of the 5 KRAs. This is expected to
enhance collaboration between DPs and GoT counter parts.
PFMRP Phase IV
Key Results Areas
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KRA 1 Revenue Management
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policy development, projection, collection and administration
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Output 1.1: Improved quality of forecasting of fiscal aggregates for three years on
a rolling basis
Output 1.2: The Government improves efficiency in domestic revenue mobilization
both at the policy and the administration levels by updating legal instruments
towards international best practices
Output 1.3: Strengthened capacity of local government authorities to collect
revenue by 2015
Output 1.4: Increase of donor funding that flows through the exchequer system by
2016
KRA 1 Output 1.1
Outputs
Performance
Indicators
Indicator Baseline 2011
Indicator Target 2017
Milestones
KRA 1 Revenue Management: Strengthened systems, processes and procedures for improving the operational capability of the revenue
collection by June 2016
Output 1.1: Improved quality of
forecasting of fiscal aggregates for
three years on a rolling basis
Aggregate revenue outturn compared to original
approved budget (PEFA:
PI-3)
Actual domestic revenue
collection was below 92% of
budgeted domestic revenue
estimated in no more than one of
the last three years. (PEFA: C)
Actual domestic revenue
collection is below 94% of
budgeted domestic
revenue in no more than
one of the last three years.
(PEFA: B)
 Study on forecasting targets and
actual revenue collection by June
2013
 Recommendations from study on
forecasting targets and actual
revenue collection informs budget
preparations for budget 2014/15.
Increase in number and
quality of participating
MDAs and LGAS with
staff capable providing
accurate, realistic
revenue projections
Less than 5% of participating
MDAs and LGAS providing
accurate, realistic revenue
projections in 2010/11
50% of participating
MDAs and LGAS
providing accurate,
realistic revenue
projections by 2017
 A team of trainers in revenue
forecasting developed by June 2014
(milestone to be reviewed in line
with recommendations from the
study)
PFMRP Phase IV
Key Results Areas
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KRA 2- Budgeting and Planning
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capacity development and systems enhancements.
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Output 2.1: Strengthened capacity of MDAs, RSs and LGAs in implementing
program based budgeting by June 2016.
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Output 2.2: Increased effective utilization of Planning and budgeting tools by 2016
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Output 2.3: Strengthened capacity of LGAs for MTEF preparation by 2015
PFMRP Phase IV
Key Results Areas
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KRA 3 Budget Execution, Accountability and Transparency
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cash management, debt management, transition to full accrual accounting, fixed asset
management, procurement policy, management, and financial reporting.
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Output 3.1: Improved public procurement performance by PEs by 2015
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Output 3.2: Strengthened public sector procurement by June 2015
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Output 3.3: Strengthened capacity of MDAs, RSs and LGAs in Cash management
by 2015
Output 3.4: Strengthened public debt management capacity by 2015
Output 3.5: Improved integrity and content of government financial statements and
the migration from IPSAS cash to IPSAS accrual accounting for all government
accounts is progressing in accordance with plans.
Output 3.6: Improved accountability in management of Government Assets for
supporting migration to IPSAS Accrual
PFMRP Phase IV
Key Results Areas
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KRA 4 Budget Control and Oversight.
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Focus on Internal Audit Department, PPRA, CAG / NAO and the TRA.
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Output 4.1: Increased coverage and quality of the internal audit functions by 2016
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Output 4.2: Strengthened External audit functions by 2016
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Output 4.3: Improved transparency on audit reports (central, local and parastatal
levels) to strengthen scrutiny and accountability.
Output 4.4: Improved performance of parastatals by June 2016.
Output 4.5: Strengthened capacity of oversight functions of Parliamentary Accounts
Committee in Tanzania Mainland
PFMRP Phase IV
Key Results Areas
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KRA 5 Change Management
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Utilization and Coordination of ICT systems , improved access to public information,
management capacity, coordination and collaboration between PFM actors.
Output 5.1: Coordinate Integration, interfacing and rationalization of Government
financial systems.
Output 5.2: Utilization of EPICOR modules Increased from seven to ten
Output 5.3: All software development and module upgrades are coordinated with
the overarching plans for ICT integration.
Output 5.4: Improved communication and public access to key fiscal information to
stakeholders
Output 5.5: Coordination and Standardization of PFM Training Achieved.
Output 5.6: PFMRP component Managers are being guided by detailed multi-year
operating plans.
PFMRP Phase IV
Key Results Areas
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KRA 5 Change Management
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Utilization and Coordination of ICT systems , improved access to public information,
management capacity, coordination and collaboration between PFM actors.
Output 5.7: PFM activities are effectively planned and implemented
Output 5.8: Effective coordination of activities and support provided to the
program implementers
Output 5.9: PFM Program oversight and review is being guided by clearly defined
Milestones derived from an agreed M&E framework,
Output 5.10: All major PFM reforms have been coordinated with and informed by
the relevant government and DP stakeholder groups
Output 5.11: PFMRP implemented efficiently and effectively through result based
management approach.
Output 5.12: National systems and processes for intergovernmental transfers to
LGAs Streamlined and rationalized
KRA 5 Output 1.1
Outputs
Performance
Indicator
Indicator Baseline 2011
Indicator Target 2017
Milestone
KRA:5 Change Management and Programme Management: Improved management practices with increased accountability and leadership to
better manage performance of PFMRP:
Output 5.1: Coordinate
Integration, interfacing and
rationalization of
Government financial
systems.
Interface central and
local Government
financial management
system and tools
MDA /LGA IFMIS systems
are not harmonized and or
integrated and are not being
centrally managed. Stand
alone software continues to
be acquired and
implemented.
DFISM with overarching technical
control for all government IFMIS
systems is fully staffed and
operational.
ICT Infrastructure capable of
supporting approved systems
architecture is in place
All Government financial systems (
SBAS, PlanRep, RIMKU, IFMS)
have been integrated and interfaced
and financial data is smooth
exchanged between systems.
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Stakeholder coordination meetings
held to gather input and agree on cross
functional responsibilities for financial
systems Planning held on by
December, 2012
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Sequenced, prioritized and costed
action plan to bring all GoT financial
and peri-financial software under one
common
Government
financial
systems architecture with supporting
technical,
infrastructure
and
management structures completed and
approved by the GoT by June, 2013
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Integration/Interfacing plan is engaged
and series of planned actions are being
executed and completed by October,
2015
IFMS infrastructure installed to new 34
162 LGAs, 25 RSs and 3 institutions
under PMO RALG connected with
IFMIS by Dec.2015
Evidence of analytical
reports generated from
the system available at
133 LGAs are connected to
the IFMS
167 LGAs, 25 RSs and 3 institutions
will be connected to the IFMS
133 LGAs, 21 RSs and 3
PMORALG institutions
could produce.
162 LGAs, 25 RSs and 3 Institutions
will be able to produce;
ICT mapping exercise showing
location and owners of all and perifinancial software commenced with
inception
report
published
by
December 2012. (refer PAF 2012)
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LGAs, RSs and PMORALG institutions
and connected to central server at Dodoma
and MoF by June 2013
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MoF IFMS linked to PMO-RALG IFMS
to the immediate capture of the Approved
Budget and all Exchequer transfers to RSs
and LGAs respectively by June 2013.
PFMRP Phase IV
Overview
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High Impact Initiatives
Revenue forecasting and mobilization
ICT Systems integration with continued roll out of automation.
Transition to IPSAS Accrual Accounting.
Creation of an effective Debt Management Unit and Systems
Improved Government Cash Management Systems
Development of the Internal Auditor General Division and
function at all levels of Gov’t
LGA Fund Flow architecture