(Ministry of Finance, 2017) The United Republic of Tanzania
The Government has been implementing the Public Finance Management ReformProgram in phases since 1998. So far four phases of the PFMRP have been concluded with some remarkable outcomes in managing public financial resources.The refonn focus has been ensuring that financial resources are prudently managedand controlled so as to enable quality service delivery as well as attaining national economic development aspirations. Attaining these endeavors has been a noble task of the PFM reform which to some extent enabled the Government to meet our stakeholders' expectations.