3.3 Example from the Tanzania NPER: Budget process diagram

FIGURE 3.3

Example from the Tanzania NPER: Budget process diagram

• Formulation of budget policy and resource projections • Issuance of planning and budget guidelines • Estimating revenues and expenditures • Scrutiny of estimates by parliamentary subcommittees and interministerial technical committee • Cabinet approval or budget

Budget formulation (August–May) Budget approval and enactment (June–August) • Tabling in legislature; budget speeches presented • Debate in full parliament

• Within-year monitoring external audit conducted by CAG • Audit reports tabled in parliament and follow-up action taken

Oversight and control (ongoing)

Budget implementation (July–June) • MDAs prepare action plans (work plans) • Budget is executed according to cash budget system • Central government releases money to districts; services delivered • Request for legislative approval of adjustment

Source: Tanzania, MoFP and UNICEF 2018. Note: CAG = Controller and Auditor General; MDAs = ministries, departments, and agencies; NPER = nutrition public expenditure review.

prioritized and aligned with the national nutrition policy. The NPER team can conduct an assessment of how current PFM systems work to manage the budget formulation process and monitor budget releases across all agencies against appropriations. In Indonesia and Rwanda, detailed discussions on the PFM process helped the analysis and formulation of recommendations to improve the quality and availability of financing data.

Because nutrition-related activities are multisectoral, there are likely many implementing agencies and delivery platforms involved in executing nutrition expenditures. The NPER team should identify the country’s prevailing delivery channels for a variety of nutrition services. Nutrition-specific interventions are usually delivered through health service delivery platforms, and many nutrition services are already integrated into health care delivery systems. However, in many countries some nutrition services are delivered outside the formal health sector (for example, through community-level platforms outside the public health system). Furthermore, nutrition-sensitive interventions are delivered through other delivery platforms, such as schools, to reach the intended target group (for example, adolescent girls). Hence, it would be helpful to explain the different delivery platforms involved. For example, the Rwanda NPER shows that financing for nutrition-sensitive activities is channeled through 29 programs and 54 subprograms. Indonesia, by contrast, has three main delivery platforms: village health posts, village water and sanitation organizations, and village playgroups (figure 3.4).