Recurrent Approved (FY)
29,172,507,815,004
Recurrent Actual Expenditure (FY)
27,331,821,801,895
Recurrent Execution Rate (FY)
93.69%
Variance (Actual−Approved)
-1,840,686,013,109
Variance: Actual − Approved. Positive = overspend; negative = underspend.
Top 10 Votes' Share of Actual
70.05%
Largest Underspend (by variance)
021 (44.46%, -1,296,602,072,836)
Overspending Votes (#)
48 / 98
Execution rate: Actual ÷ Approved. Values above 100% indicate over-execution.
Overspend Votes' Share of Actual
73.91%
Top 2 underspenders explain (of national underspend)
99.38%
Computed as |variance of top2 underspend votes| ÷ |national variance|
Approved vs Actual (Recurrent) — FY 2023/2024
FY 2023/24 recurrent spending reached 27.332 T against 29.173 T approved (93.69% execution), leaving 1.841 T unspent (6.31% of the approved envelope). This headline underspend is highly concentrated: Votes 021 (The Treasury) and 022 (Consolidated Fund Services) account for 99.38% of the national gap; excluding these two votes, execution would have been 99.95% (net variance −0.011 T).
Top 10 Votes by Actual Recurrent Expenditure (FY)
Recurrent spending is highly concentrated: the Top 10 votes spent 19.145 T, representing 70.05% of total recurrent actual expenditure in FY 2023/24. Vote 001 (Public Debt) alone spent 10.492 T (38.39% of total), meaning national recurrent execution is shaped disproportionately by a small number of large votes.
Top 10 details: Actual vs Approved
Top 10 by Actual
| # | Vote | Approved (T) | Actual (T) | Exec % | Variance (T) | Flag |
|---|---|---|---|---|---|---|
| 1 | Vote 001 — Public Debt | 10.480 T | 10.492 T | 100.12% | +0.012 T | Overspend |
| 2 | Vote 038 — Defence | 2.274 T | 2.286 T | 100.54% | +0.012 T | Overspend |
| 3 | Vote 022 — Consolidated Fund Services | 2.315 T | 1.782 T | 76.99% | −0.533 T | — |
| 4 | Vote 021 — The Treasury | 2.335 T | 1.038 T | 44.46% | −1.297 T | — |
| 5 | Vote 028 — Ministry of Home Affairs-Police Force | 0.771 T | 0.851 T | 110.41% | +0.080 T | Overspend |
| 6 | Vote 030 — President's Office and Cabinet Secretariat | 0.678 T | 0.670 T | 98.73% | −0.009 T | — |
| 7 | Vote 046 — Ministry of Education, Science and Technology | 0.538 T | 0.556 T | 103.46% | +0.019 T | Overspend |
| 8 | Vote 069 — Ministry of Natural Resources and Tourism | 0.487 T | 0.502 T | 103.24% | +0.016 T | Overspend |
| 9 | Vote 052 — Ministry of Health | 0.503 T | 0.501 T | 99.65% | −0.002 T | — |
| 10 | Vote 039 — National Service | 0.468 T | 0.466 T | 99.59% | −0.002 T | — |
Top 10 by Approved (comparison)
Overlap with Top 10 by Actual: 9 / 10
| # | Vote | Approved (T) | Actual (T) | Exec % | Variance (T) |
|---|---|---|---|---|---|
| 1 | Vote 001 — Public Debt | 10.480 T | 10.492 T | 100.12% | +0.012 T |
| 2 | Vote 021 — The Treasury | 2.335 T | 1.038 T | 44.46% | −1.297 T |
| 3 | Vote 022 — Consolidated Fund Services | 2.315 T | 1.782 T | 76.99% | −0.533 T |
| 4 | Vote 038 — Defence | 2.274 T | 2.286 T | 100.54% | +0.012 T |
| 5 | Vote 028 — Ministry of Home Affairs-Police Force | 0.771 T | 0.851 T | 110.41% | +0.080 T |
| 6 | Vote 030 — President's Office and Cabinet Secretariat | 0.678 T | 0.670 T | 98.73% | −0.009 T |
| 7 | Vote 046 — Ministry of Education, Science and Technology | 0.538 T | 0.556 T | 103.46% | +0.019 T |
| 8 | Vote 052 — Ministry of Health | 0.503 T | 0.501 T | 99.65% | −0.002 T |
| 9 | Vote 069 — Ministry of Natural Resources and Tourism | 0.487 T | 0.502 T | 103.24% | +0.016 T |
| 10 | Vote 088 — RAS Dar es Salaam | 0.470 T | 0.374 T | 79.54% | −0.096 T |
Planning and execution are broadly aligned at the top: 9 of the 10 largest approved votes are also among the 10 largest spenders. The main divergence is that Vote 088 (RAS Dar es Salaam) executed 0.374 T out of 0.470 T approved (79.54%) and drops out of the spending Top 10, while Vote 039 (National Service) executed 0.466 T out of 0.468 T (99.59%) and enters. Execution performance within the spending Top 10 varies sharply—from 44.46% (Vote 021) to 110.41% (Vote 028)—and this pulls the Top-10 weighted execution down to 91.83%, compared with 98.34% for all other votes combined.
Execution Distribution (All Votes)
Execution is strong for most votes: 41 of 98 votes executed within 95–105% of their approved recurrent budgets. However, 37 votes executed below 95% (including 14 below 80%), while 20 votes exceeded 105%. This distribution suggests broadly tight control, but with meaningful pockets of under-execution and over-execution that can affect service delivery and require closer in-year budget management.
What drove the national variance? (Top 2 underspenders + others net)
The national underspend of −1.841 T is almost entirely explained by two votes: Vote 021 (The Treasury) underspent by −1.297 T (44.46% execution) and Vote 022 (Consolidated Fund Services) underspent by −0.533 T (76.99% execution). Together they explain 99.38% of the national variance, while all other votes combined are near balance (net variance −0.011 T). This means the national execution story is driven primarily by a small number of large recurrent lines.
Top 5 Underspends (by variance)
Underspending is concentrated in a few votes: the Top 5 underspends total −2.037 T, which is 88.05% of all underspend across votes (−2.314 T). The largest shortfalls are Vote 021 (−1.297 T) and Vote 022 (−0.533 T), making them the highest-leverage votes for explaining and improving national recurrent execution.
Top 5 Overspends (by variance)
Overspending is widespread but smaller in magnitude: overspending votes exceeded approved recurrent allocations by +0.473 T in total. The Top 5 overspends contribute +0.174 T (36.69% of all overspend), led by Vote 028 (Police Force) at +0.080 T. This pattern points to multiple localized pressure points rather than a single overspend dominating the national outcome.
FY 2023/2024 Execution Summary (Recurrent Budget)
- • FY 2023/24 recurrent spending was 27.332 T out of 29.173 T approved (93.69% execution), leaving an underspend of −1.841 T (6.31% of the approved envelope).
- • Spending is highly concentrated: the Top 10 votes spent 19.145 T (70.05% of total), and Vote 001 (Public Debt) alone spent 10.492 T (38.39% of total).
- • The headline underspend is driven by two votes: Vote 021 (The Treasury) at −1.297 T (44.46% execution) and Vote 022 (Consolidated Fund Services) at −0.533 T (76.99% execution), together explaining 99.38% of the national variance. Excluding these two votes, execution would have been 99.95% (net variance −0.011 T).
- • Overspending is common (48 of 98 votes) and occurs across votes that account for 73.91% of spending, but totals only +0.473 T—more than offset by underspending totalling −2.314 T.
- • Alignment at the top is strong (9/10 overlap between Top 10 by approved and Top 10 by actual). The key mismatch is Vote 088 at 79.54% execution, replaced by Vote 039 at 99.59% execution among the Top 10 spenders.