Open Budget Survey 2025: Debt Accountability Module: Findings for Tanzania

Tanzania’s public debt has grown substantially over the past decade, driven primarily by external non-concessional borrowing to finance a major public infrastructure agenda, though the country is not classified as being in debt distress and holds a stable credit rating. The OBS Debt Accountability Module, completed by HakiElimu, assesses whether Tanzania has the transparency, participation, and oversight conditions needed for the public to hold the government accountable for debt management. The module reveals a mixed picture. While a Debt Management Division exists, a medium-term strategy is published annually, and quarterly debt reporting is regular, the Annual Borrowing Plan was only published after the fiscal year it covered had begun, key budget execution reports are not publicly available, Parliament did not examine debt strategy or borrowing plans in the last fiscal year, and public participation on debt remains indirect and underdeveloped. The module recommends establishing a statutory deadline requiring the Annual Borrowing Plan to be published before the fiscal year starts, improving the timeliness and sectoral detail of annual debt implementation reporting, institutionalizing parliamentary review of the debt strategy and borrowing plan before budget approval, and introducing dedicated public consultation channels focused specifically on debt and deficit decisions during both the formulation and approval stages of the budget.

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Tanzania OBS Debt Module Report EN

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Towards Closing the Debt Accountability Gap: Findings from the 2025 OBS Debt Module Pilot

Key findings from 11 countries 1 executive government provided information linking debt and borrowing plans to service delivery. Most debt strategies had borrowing targets, but none informed on projects to be financed. 5 executive governments published a debt management strategy that is timely and connected with the annual budget planning process. 5 legislatures reviewed the […]
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HakiElimu

“HakiElimu” means “right to education” and “education about rights” in Kiswahili, the national language of Tanzania. HakiElimu, founded in 2001, works to realize equity, high quality, and a human rights approach to education by 1) facilitating communities’ engagement in transforming schools and influencing policy making and and practices, 2) providing space for citizen to engage, 3) stimulating imaginative public dialogue, and 4)collaborating with partners to advance and social justice. HakiElimu conducts critical research, policy analysis, and advocacy and collaborates with a diverse set of partners and networks to advance participation, accountability, transparency and social justice in Tanzania. HakiElimu’s activities are conceptualized and carried out by its three program units: media and advocacy, citizen engagement and action, and research and policy analysis. Read HakiElimu’s Profile

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