(Ministry of Finance, 2022) The United Republic of Tanzania
According to Section 25.1(a) of the Government Loans, Guarantees, and Grants Act, Cap. 134, the Government through the Ministry of Finance and Planning is required to prepare an Annual Borrowing Plans (ABP) and Medium-Term Debt Management
Strategy (MTDS) in line with the overall fiscal framework. The ABP outlines how the Government plans to borrow and manage its debt to achieve a portfolio mix congruent to preferred costs and risks in a bid to meet financing needs as per the
MTDS.