CHAPTER 290
LOCAL GOVERNMENT FINANCES ACT
[SUBSIDIARY LEGISLATION]
INDEX TO SUBSIDIARY LEGISLATION
REGULATIONS
TABLE OF CONTENTS
Regulation
Title
1. Citation.
2. Interpretation.
3. Depositors.
4. Bonus.
5. Rate of interest.
6. Opening of accounts.
7. Withdrawal and repayment of deposits.
8. Termination on dismissal for misconduct.
9. Borrowing.
10. Penalty.
11. Amounts outstanding.
12. Repeals.
SCHEDULES
THE LOCAL AUTHORITIES PROVIDENT FUND (DEPOSITS AND WITHDRAWALS) REGULATIONS
G.N. No. 318 of 1989
1. Citation
These Regulations may be cited as the Local Authorities Provident Fund (Deposits and Withdrawals) Regulations, and shall be deemed to have been made in compliance with the provisions of regulation 19(1) of the Local Authorities Provident Fund (Central Board of Management and General Provisions) Regulations *.
2. Interpretation
In these regulations unless the context otherwise requires–
"the Act" means the Local Government Service Act *;
"Board" means the Local Authorities Provident Fund Central Board of Management;
"bonus" means a sum credited to an individual depositors' account and not contributed by the depositor or accrued by way of interest;
"contributing authority" means a Local Government Authority, the Local Government Service Commission and the Local Government Loans Board which elects to contribute to the Fund;
"depositor" means a person in receipt of a salary or wages from the funds or a contributing authority who is required or permitted to become a depositor in the Fund;
"Minister" means the Minister responsible for local government.
3. Depositors
(1) Every depositor shall contribute ten per centum of his monthly salary to the Fund which shall be deducted from the employees salary by the contributing authority.
(2) Contributing Authorities shall remit to the Board within thirty days after the end of each calendar month a sum equivalent to the total deposits which ought to be contributed by its employee in respect of that month together with a statement showing details of all individual deposits and the basis upon which they were calculated.
4. Bonus
(1) Within thirty days after the end of every month each contributing authority shall forward to the Board a sum to be known as bonus which shall be equal to the total amount paid in as deposits by each of its depositors during the previous month and a sum equal to the amounts so paid shall be forthwith placed by the Board to the credit of the individual depositors.
(2) In the case of any account being closed in any month, bonus calculated on the same basis up to the end of the month previous to that shall be paid:
Provided that the Board may by a resolution vary the amount of bonus payable by contributing authorities.
5. Rate of interest
(1) There shall be payable in respect of each depositor accumulated contributions and bonus an interest of ten per centum per year provided that the Board may by a resolution vary the interest rate payable.
(2) Interest shall be credited to each depositors' account at 30th June in each year on balance brought forward at the beginning of each year.
(3) For the purposes of calculating interest both deposits and bonuses shall be deemed to have been credited to a depositors' account on the last day of the month in respect of which they are paid.
6. Opening of accounts
(1) The Board shall on receipt of contributions cause to be kept a list of all depositors and shall open and maintain a separate account for each depositor which shall contain the following information and as more particularly shown in the First Schedule to these Regulations–
(a) full names of depositor;
(b) membership account number;
(c) title or post;
(d) salary check number;
(e) monthly salary; and
(f) date contributor started contributing to the Fund.
(2) Within three months after the end of every financial year each contributing authority shall be informed of the amount standing to the credit of its employees in the Fund, and the contributing authority shall within one month notify its employees accordingly.
(3) Any depositor shall on application being made by him be entitled to be informed of the amount standing to his credit in the Fund at the end of the month preceding that in which the application is made.
(4) The Board shall be notified of any transfer of contributor from the contributing authority to another.
7. Withdrawal and repayment of deposits
(1) In this section the words "retirement", "termination", "dismissal" and "misconduct" shall have the meaning attached to them in the Local Government Service Staff Regulations, 1983.
(2) The total amount standing to the credit of the depositor shall be paid to him or his heirs–
(a) on his retirement on reaching the prescribed retirement age;
(b) on his termination of service after not less than fifteen years of local government service;
(c) on termination of appointment on medical grounds, abolition of office or for any other cause other than dismissal for misconduct;
(d) on his death:
Provided that the total amount standing to the credit of a female contributor shall be paid to her on termination of appointment for reason that she has married or is about to marry, notwithstanding that she is not eligible for payment under this section.
(3) Any death, retirement or termination of appointment shall be notified by the contributing authority to the Board within fifteen days and the notification shall be in the form contained in the Second Schedule.
8. Termination on dismissal for misconduct
(1) On dismissal for misconduct or resignation without the permission of the authority before the completion of fifteen years of service a depositor shall be paid an amount equal to the total deposits made by him together with interest accrued thereon.
(2) The contributing authority may on such dismissal or resignation recommend to the Board whether the whole or part of the amount credited to this account as bonus including interest shall be paid or withheld and the Board shall at its discretion pay or withhold such bonus and interest.
(3) Any such dismissal or resignation and action taken thereon by the contributing authority shall be notified to the Board within one month.
9. Borrowing
Subject to such written directions and conditions as may be issued by the Board, a depositor who has been a contributor to the Fund may be allowed to borrow from the Fund an amount not exceeding fifty per centum of his own contributions.
10. Penalty
(1) Where a contributing Authority fails to remit depositors contributions and bonus within thirty days from the date they become due, the contributing authority shall become liable to the payment of a penalty being five per centum of the contributions which have been delayed.
(2) In addition of a penalty, the Board may in cases where the contributing authority is in default report such an authority to the Minister who may direct the contributing authorities to fulfil their obligations to the Fund.
11. Amounts outstanding
(1) Where the amount outstanding to the credit of a depositor at the date of the closing of his account by reason of his death, resignation or dismissal, or for any other cause remain unclaimed for a period of three years from such date, the whole amount will be placed to the credit of the Fund.
(2) Notwithstanding the provision of subregulation (1), the Minister may for good cause, on application by a depositor or his heir, order that a depositor be paid from the Fund an amount equal to that standing to his credit on closure of his account under that subregulation plus interest.
12. Repeals
The following regulations are hereby repealed:
(a) The Provident Fund (Local Authorities) Regulations *; and
(b) all other regulations made under the former Local Government Employees Provident Fund Ordinance * which are inconsistent with the provisions of these Regulations.
FIRST SCHEDULE
OPENING OF ACCOUNTS
{mprestriction ids="1,2,3"} |
SECOND SCHEDULE
NOTIFICATION BY CONTRIBUTING AUTHORITY
(Sections 13 and 68)
[1st July, 2000]
G.N. No. 282 of 2000
PART I
PRELIMINARY PROVISIONS (regs 1-3)
1. Citation>
These regulations may be cited as the Local Government Financial (Block Grants) Regulations.
2. Application
These regulations shall apply to Local Government Authorities >specified by the Minister under section 64 of the Local Government Laws (Miscellaneous Amendments) Act *, as indicated in the S>chedule to these Regulations and shall be read together with the Local Authority Financial Memorandum *.>
3. Interpretation
In these Regulations unless the context requires otherwise–
"Act" means the Local Government Finances Act *;
"affordable National Minimum Standard of Service" means a level of National Minimum Standard of Service for each specific sector deter>mined annually by the sector ministry after consultation with the ministry and upon which funds will be made available pursuant to the >provision of the Act and in accordance with these Regulations;>
"block grant" means a subvention whether conditional or unconditional granted to a local government authority by the central government, in accordance with the provision of section 13 of the Local Government Finances Act *, or in accordance with the procedure set out >in any other written law;
"budget" means an annual or supplementary estimate of the amounts expected to be received and disbursed by the local government authority during the financial year or part of the year;
"conditional block grant" means sector specific subventions granted to >local government authorities by central government subject to specific conditions and limitations for the purposes of financing recurrent expenditure based on established National Minimum Standards of Ser>vice, which the local government authorities are contracted by the government to deliver locally, and shall include sector specific common basket funds;>
"Committee" means a committee of a Council established in accordance >with the Local Government Acts *;
"Council" means a District Council, a Town Council, a Municipal Council, or a City Council specified in the first schedule to these >Regulations;
"Director" means a District Executive Director of a District Council, a Director of a Town Council, a Municipal Council or a City Council;
"Local Government Act"–
(a) in relation to District Authorities, means the Local Government (District Authorities) Act *; and
(b) in relation to Urban Authorities, means the Local Government (Urban Authorities) Act *;
"Minister" means the Minister for the time being responsible for local >government;
"Ministry" means the ministry for the time being responsible for local >government;
"National Minimum Standard of Service" means the established na>tional minimum standard for each specific service determined by the >sector ministry after consultation with the ministry;
"penultimate quarter" means the quarter preceding the last quarter;
"service outlet or facility" means a hospital, a health centre, a dispensary, a school, a water scheme, a farmers' service centre, livestock health centre, abattoirs and facilities of similar nature;
"source of revenue" means a source of revenue specified or imposed and collected by local government authorities in accordance with the Act * >or any other written law;>
"unconditional block grant" means subvention granted to local govern>ment authorities by the central government to finance services other than those financed by conditional block grants.
PART II
PRINCIPLES GOVERNING BLOCK GRANTS (reg 4)
4. Basic principle >and >objectives4. Basic principle >and >objectives
The basic principles governing the local government financing policy, which is the objective of the Act and these Regulations, and which >all local government authorities and all persons exercising powers and discharging responsibilities under the Act and these Regulations are to >have regard to, are to:>
(a) recognise that funds received by local government authorities, whether conditional or unconditional block grants, or own source revenues imposed and collected by way of rates or levies, >or contributions, are public resources and should be used eco>nomically, diligently, efficiently and effectively and abiding with the law, regulations, procedures and principles acceptable to public financial management;>
(b) ensure that the transfer of recurrent block grant funds from central government to local government authorities is carried out in a manner that increases council responsiveness to local priorities and promotes efficient mobilization and use of resources by local government authorities;
(c) ensure that the allocation of block grants and other forms of grants guarantees equitable access by the population to basic >services within the affordable funding levels;>
(d) ensure that there is objectivity, transparency, and accountability in the system of managing public finances.
PART III
THE ROLES AND FUNCTIONS OF THE LOCAL GOVERNMENT AUTHORITIES,
THE MINISTER RESPONSIBLE FOR LOCAL GOVERNMENT, SECTOR MINISTRIES
AND REGIONAL SECRETARIATS (regs 5-8)
5. Roles >and functions of local government >authori>ties>
The functions and powers of local government authorities in relation to management of block grants shall within the national policy framework be to–
(a) formulate, prepare and implement economic and social service delivery plans which address local needs and priorities in >their areas of jurisdiction;>
(b) lead, regulate and cooperate with other actors including the >private sector in the implementation of integrated service delivery plans in their areas of jurisdiction;>
(c) prepare detailed annual and, where necessary, supplementary >budgets;
(d) manage and account for the resources allocated by way of block grants and comply with financial regulations, memoranda >and other procedures prescribed for the management and admin>istration of the grants;>
(e) impose and collect sufficient rates and other sources of rev>enue which in combination with grants from central government will enable the council to have adequate resources to finance the delivery of services to the acceptable level of national minimum standards.
6. Functions and powers of the Minister>
The functions and powers of the Minister in relation to grants provided to local government authorities shall be those stipulated in the Local Government Finances Act *, and in the Local Government >Acts >* and shall, in particular, include the following powers and functions:
(a) to ensure there is availability of the required level of funding in >line with determined affordable national minimum standards of services;
(b) to coordinate relations between government ministries and local government authorities, including the setting of national affordable minimum standards of service delivery and the attendant funding levels;
(c) to determine after consultation with the Minister responsible for >finance the amount of block grants to be allocated to each speci>fied local government authority; and>
(d) in consultation with the Ministry of Finance and sector ministries, issue guidelines in respect of planning, budgeting, manage>ment and reporting on the utilization of block grants.
7. Roles and functions of the Sector Minis>tries
The roles and functions of the Sector Ministries in relation to grants >allocated to specified local government authorities shall be–>
(a) to provide technical and professional input in the development and formulation of national affordable minimum standards of service delivery which will form the basis for block grant funding;
(b) to design modalities for monitoring and performance auditing >for services provided by local government authorities;>
(c) in collaboration with the Ministry to analyse physical and finan>cial reports received from Regional Secretariats on the utiliza>tion of block grants by local government authorities and consider further release of funds;>
(d) to prescribe national affordable minimum standards and quality levels which should be observed and maintained by local government authorities in line with approved funding levels; and
(e) to mobilise sector specific financial and other resources to enable local government authorities to meet the affordable national minimum standards of service delivery.
8. Role and functions of the Regional Secretariat
The role and functions of the Regional Secretariats in relation to >block grants allocated to specified local government authorities shall be to–>
(a) provide technical and other support to local government authorities in the preparation of service delivery plans and budgets and ensure that they comply with national laws, policies and relevant sector standards, guidelines and priorities;
(b) prepare a consolidated service plan and budget of all the coun>cils within the region and submit to the ministry for consider>ation and subsequent funding;>
(c) >scrutinise and consolidate quarterly physical and financial implementation reports submitted to the Regional Secretariats >by local government authorities within the region and submit to the ministry along with appropriate comments and recommendations; and>
(d) monitor and carry out performance audits on the utilization of block grants by local government authorities within the region.
PART IV
PLANS AND BUDGETS (regs 9-11)
9. Council service delivery plans
(1) Each specified local government authority shall, once in every year or on such period as it may deem appropriate and in conformity with overall sector policies, prepare service delivery plans in respect of services expected to be financed partly or wholly by way of block grants within its area of jurisdiction.
(2) A specified local government authority shall involve the people in the preparation of service delivery plans through lower levels of local government and other stakeholders in order for the plans to reflect local needs and priorities.
10. Council service delivery budgets
(1) Every specified local government authority shall, on the basis of its service delivery plans prepare and pass a detailed budget, in these Regulations called the "annual budget" or where necessary prepare and pass a supplementary budget which shall–
(a) detail estimates of the amounts expected to be received and expected to be disbursed by the local government authority during the financial year or part of the financial year; and
(b) allocate funds to sectors, which will enable the council to pay for the cost of maintaining delivery of services at the affordable national minimum standard levels.
(2) The annual and supplementary budget prepared and passed in accordance with subregulation (1) shall provide breakdown of alloca>tions to service outlets and facilities. Arrange a meeting with the >Regional Secretariat in order to discuss and receive advice, recommendations and guidance that will ensure that the plan and budget proposals as prepared comply with national laws, policies and relevant sec>tor standards, guidelines and priorities.
(3) The Director shall incorporate as appropriate the advice and recommendations of the Regional Secretariat in the council delivery plan and budget proposals and table them at a meeting of the committee responsible for finance along with the document containing the advice and recommendations of the Regional Secretariat and a memorandum under his hand showing how the advice and recommendations have or have not given rise to material alterations to the final proposals.
(4) The council standing committee responsible for finance shall scrutinize and deliberate on the council's plan and budget proposals submitted to it by the Director, and ensure that the proposals comply with national policies, standards and guidelines, and that they reflect the council >policies, as well as needs and priorities of the people within its area of >jurisdiction.>
(5) The standing committee responsible for finance, after making the appropriate scrutiny and deliberation in accordance with subregulation (3), shall submit to the council the plan and budget for its consideration, deliberation and approval.
11. Copy of service delivery plan and budget
The Director shall furnish a copy of the approved service delivery plan and budget to the Regional Secretariat and the Ministry and the relevant parts of the budget to the respective Sector Ministries.
PART V
FINANCING COUNCIL'S SERVICE DELIVERY PLANS (regs 12-16)
12. Sources >of r>evenue>
(1) The estimated revenue in the budget of a specified local government authority for financing the delivery of services for the sectors of education, health, roads, water and agriculture, shall be–
(a) Block grant paid from the public revenue of the United Republic of Tanzania of an amount to be determined by the Minister responsible for local government in consultation with the Minister responsible for finance which shall be based on affordable national minimum standards of services.
(b) Common Basket Funds that may be established for purposes of financing service delivery additional to those provided under sub>regulation (1)(a) which shall be determined by the respective >Sector Ministry in consultation with the Minister.>
(c) Revenue from council's own sources.
(d)> >Funds from any other sources disbursed to local government authorities for purposes of improving service delivery.>
(2) There shall be an overall plan and budget for delivery of the services financed in accordance with these regulations, which shall be formulated and approved in accordance with regulation 11 to which the application of funds specified in this regulation shall be restricted.
13. Proce>dure for accessing b>lock grants>
(1) The Regional Secretariat shall on the basis of approved ser>vice delivery plans and budget submitted to it by local government au>thorities in accordance with regulation 11, prepare a regional consoli>dated plan and budget by collating the plans and budgets of all councils >within the region and submit the same to the ministry.
(2) The consolidated plans and budget submitted to the ministry in accordance with subregulation (1), shall be the basis for consultation >between the ministry, sector ministries and the ministry of finance in de>termining the funding levels of service delivery, which when approved by the Parliament shall constitute a source of revenue of a specified local >government authority in accordance with regulation 12.
(3) Immediately after the approval of the block grant allocation for specified local government authorities by the Parliament, the ministry >responsible for local government shall inform each specified local gov>ernment authority and Regional Secretariat about the approved alloca>tion of block grant to be provided by the government.
(4) >Where the plan and budget of a specified local government authority is favourably or adversely affected by the approved funding levels by >the Parliament the specified local government authority shall prepare a >supplementary budget to take cognisance of allocations approved for the >local government authority in accordance with subregulations (2) and (3).>
14. >Proce>dure for >accessing >Sector >Specific Common Basket Fund>
(1) There shall be established a committee to be known as the "Steering Committee" for each Sector Specific Common Basket Fund drawing members from the respective sector ministry, the ministry of finance and >participating donors, which will be responsible for management of the fund and releases of money therefrom.>
(2) Where a Common Basket Fund is established to finance sector specific services in specified local government authorities, the Regional Secretariat shall on the basis of the councils' approved plans and budgets submitted to it, prepare a consolidated plan and budget compiling the plans and budgets of all local government authorities in the region and >submit the same to the ministry and send copies to the relevant sector ministries.>
(3) The Ministry shall on the basis of the plans and budget submitted >to it in accordance with subregulation (1), consolidate the funding requirement, from the Sector Specific Common Basket Fund of all local government authorities, which shall be the basis for consultation between the ministry and respective sector ministries, in determining the amount of allocation to each specified local government authority to finance the >delivery of services in accordance with regulation 12.
(4) The ministry in collaboration with the relevant ministries shall submit the request for funds determined in accordance with subregulation (3) to the Steering Committee established under this regulation for its consideration and approval.
(5) The allocation from the Sector Specific Common Basket Fund approved by the Steering Committee shall be submitted to the Ministry of Finance for release of funds to specified local government authorities' bank accounts and the same shall be communicated to the ministry, the >Regional Secretariat, specified local government authorities and the re>spective sector ministry.>
(6) Where the plan and budget of specified local government authority are favourably or adversely affected by the determination of allocation of funds from the Sector Specific Common Basket Fund, the specified local government authority shall prepare a supplementary budget to take cognizance of the allocation as approved in accordance with subregulation >(4).>
15. Funding from council's own sources of revenue funds from other sources
Each specified local government authority shall in accordance with the procedure provided for in the Financial Memorandum authorize revenue collected from within the relevant sector to be spent at the service outlet or facility where it is collected for purposes of improving service delivery at that level.
16. Funds from other sources
(1) Where a specified local government authority makes a request and or secures funds or resources other than those provided for >under regulation 12, the funds and resources so secured will be applied to implement the approved council's service delivery plan.
(2) In case a specified local government authority secures financial >resources or other resources, which are over and above the amount actually planned and budgeted for in the council service delivery plans and budget, the council shall prepare and approve a supplementary budget to that effect.>
PART VI
DISBURSEMENT PROCEDURES (regs 17-20)
17. Sector specific bank accounts
Subject to the procedure provided for under the Local Government Finances Act * and the Financial Memorandum, each specified local gov>ernment authority shall operate and maintain a separate sector specific bank account for each service sector financed in accordance with these >Regulations into which all the funds to finance services provided by that >sector shall be deposited and drawn.
18. >Disbursement procedure for block grant>
(1) The Ministry of Finance shall on the basis of the Parliamen>tary approval, disburse block grant funds provided for under regulation >12 directly into the sector specific bank accounts of the specified local >government authorities.>
(2) The disbursement of funds under subregulation (1) shall be effected on a quarterly basis or on such other basis as the Minister responsible for finance may, after consultation with the Minister, decide.
(3) A specified local government authority shall prepare and submit >quarterly reports in respect of utilization of block grant in such format as may be prescribed by the Ministry.
(4) >The release of funds by the Ministry of Finance will be subject to a >satisfactory report on the utilization of block grants disbursed for the >penultimate quarter.
(5) A penultimate quarter's report shall have been submitted by a specified local government authority to the Regional Secretariat, which shall, on the basis of the evaluation criteria laid down by the Ministry after consultation with the relevant sector ministry, evaluate the report and >submit it to the Ministry.
(6) The Ministry shall, on the basis of evaluation submitted by the Regional Secretariat, advise the Ministry of Finance to release the funds to the relevant local government authorities which have submitted satisfactory reports in accordance with subregulation (4) one month before the start of the following quarter.
19. Procedure for disbursement from the Sector Specific Common Basket Fund
(1)> >The Ministry of Finance shall, on the basis of approved allocations made by the Sector Specific Common Basket Fund Steering Committee, disburse block grants from the Sector Common Basket Fund directly into the sector specific bank account of the specified local government authority opened for that purpose in accordance with regulation 17.>
(2) The disbursement of funds under subregulation (1) shall be ef>fected on a quarterly basis or on such other basis as the Sector Specific Common Basket Fund Steering Committee may direct.>
(3) A specified local government authority shall prepare and submit quarterly reports on utilization of grants from the Sector Specific Common Basket Fund in such format as may be prescribed by the Ministry.
(4) The release of funds from the Common Basket Fund will be sub>ject to the submission of a satisfactory report on the utilization of the >funds disbursed for the penultimate quarter.>
(5) A penultimate quarter's report which shall have been submitted by a specified local government authority to the Regional Secretariat shall >be evaluated by it and submitted to the Ministry.
(6) The Ministry shall, on the basis of evaluations submitted by Re>gional Secretariats, advise the Steering Committee to authorize the release of funds to the relevant local government authorities which have >submitted satisfactory reports in accordance with subregulation (4) one month before the start of the following quarter.>
20. Disbursement of funds from council's own sources >and other >sources>
(1) The revenue for financing services in accordance with these Regulations from council's own sources and other sources of revenue specified in para (c) and (d) of subregulation (1) of Regulation 12 shall be disbursed by the Council from the general fund account to the relevant sector bank account opened for that purpose in accordance with Regulation 17.
(2) The disbursement of funds in accordance with subregulation (1) shall be based on the council's annual plan and budget and such other conditions set out in any contract entered into by the local government authority with other bodies in respect of funds or such other resources.
PART VII
PAYMENTS FROM SECTOR SPECIFIC BANK ACCOUNTS (reg 21)
21. Authorisation of payments
(1) All payments from the specific sector bank account shall be originated by the head of department of the relevant sector and the cheques for the payments shall bear the signature of that head of department or his >appointee and the signature of the Director of the council or his representative and such other signatures of the council officers required to sign >cheques in accordance with the provisions of the Local Authorities Fi>nancial Memorandum.
(2) A specified local government authority shall, on the basis of allocation of funds or resources provided for in its plan and budget, authorize to be paid from the sector specific bank account such payments to the limit of the allocations indicated in the budget in favour of a service outlet >or facility in accordance with these Regulations.
(3) Subject to the procedure governing the procurement of goods and services, the person in charge of a service outlet or facility shall requisition for goods and services to the relevant head of department who shall in turn process payment for goods and services required in accordance >with subregulation (1).
(4) >The person in charge of a service outlet or facility shall ensure that >any requisition made in accordance with subregulation (3) is provided >for in the budget of the service outlet or facility as approved by the relevant organ or service outlet or facility.
(5) Each head of department of the relevant sector shall cause the trea>surer of the specified local government authority to inform every service outlet or facility each quarter or upon the request of the person in-charge >of the service outlet or facility the balance standing to the account of the service outlet or facility at the end of the quarter or at the end of the period requested.>
PART VIII
MONITORING AND REPORTING PROCEDURES (regs 22-23)
22. Management and control of block grants
(1) The management and control of block grants by a specified local government authority shall be in accordance with the financial procedures set out in the Local Authorities Financial Memorandum and the Local Authorities Accounting Manual and such other instructions as may be issued by the Minister from time to time.
(2) Subject to subregulation (1) a specified local government authority shall, in such format as may be prescribed by the Minister, prepare >reports and submit–
(a) details of income and expenditure on each service delivery plan financed by block grants;
(b) summaries of the movement on the sector bank account from the opening balance to the closing balance including a bank reconciliation statement.
23. Monitoring expenditure and performance
(1) Upon receipt of the report submitted to it by a specified local government authority, the Regional Secretariat shall scrutinise the report to authenticate its accuracy, and where necessary make a physical inspection to verify expenditure against the approved budget and service delivery plan.
(2) The scrutiny and inspection made by the Regional Secretariat pursuant to the provision of subregulation (1), shall be the basis for the recommendations submitted together with the consolidated report of all local government authorities within the region to the Ministry and respective sector ministries in accordance with regulation 19.
PART IX
MISCELLANEOUS PROVISIONS (regs 24-28)
24. Accounting proce>dures
The accounting procedures for proper management and accounting of block grant funds governed by these Regulations shall be those provided for in the Local Authorities Financial Memorandum and Local Authorities Accounting Manual.
25. Virement between sectors
(1) A specified local government authority may, in the implementation of its plan and budget, authorize virement of sector specific block grants from one budget item to another within the sector block grant.
(2) A local government authority shall not in any case authorize virement of block grant funds from one sector to another.
26. Auditing procedures
(1) Subject to subregulation (2), all specified local government authorities' books of accounts in respect of block grants administered in accordance with these Regulations shall be audited by the Controller and Auditor-General.
(2) The Controller and Auditor-General may, upon request by the min>istry and subject to such conditions as he may provide, authorize the >accounts of a specified local government authority to be audited by an auditor other than him.>
(3) Auditing of accounts of a specified local government authority shall ordinarily be together with other books of accounts except that the relevant council or the Ministry may request that a special audit be carried out in respect of all or any of the sector specific block grants.
27. Tender proce>dures
Procurement of goods and services to be paid for through block >grant funds shall be in accordance with the procedures set out in the >Local Government Financial Memoranda and shall in particular be subject to competitive bidding, transparency, and the need to achieve value for money.>
28. Action >against >false reporting>
Where a person employed as a public officer and in discharging responsibilities in accordance with these Regulations–
(a) mismanages;
(b) makes false reports or certificates; or
(c) does or omits to do any act,
that will lead to something to be done or not to be done, which in the >occasion disrupts smooth delivery of services to the people, which >would not have otherwise occurred had it not been for such commission or omission, that person commits an offence and will be dealt with in accordance with the provision of section 97 of the Penal Code *.>
SCHEDULE
SPECIFIED LOCAL GOVERNMENT AUTHORITIES
(Regulation 2)
1. Arusha Municipal Council
2. Hanang District Council
3. Babati District Council
4. Monduli District Council
5. Simanjiro District Council
6. Kiteto District Council
7. Kisarawe District Council
8. Dar es Salaam City Council
9. Dodoma Municipal Council
10. Kondoa District Council
11. Mpwapwa District Council
12. Iringa District Council
13. Iringa Municipal Council
14. Bukoba District Council
15. Kasulu District Council
16. Moshi Municipal Council
17.> Hai District Council
18.> >Lindi Town Council>
19. Kilwa District Council
20. Musoma Town Council
21. Morogoro Municipal Council
22. Ulanga District Council
23. Mbeya Municipal Council
24. Rungwe District Council
25. Mtwara Town Council
26. Masasi District Council
27. Mwanza Municipal Council
28. Magu District Council
29. Sumbawanga District Council
30. Songea District Council
31. Shinyanga District Council
32. Shinyanga Town Council
33. Singida District Council
34. Tabora Municipal Council
35. Tanga Municipal Council
36. Ilala Municipal Council
37. Temeke Municipal Council
38. Kinondoni Municipal Council
RULES
(Section 34)
G.N. No. 78 of 1985
1. Citation and application
These rules may be cited as the Local Government (Rating) Rules and shall apply to all Urban Councils established under the Local Government (Urban Councils) Act * , and District Councils established under the Local Government (District Councils) Act *.
2. Notice of intention to make a rate
An Urban Council shall, before making any rate under the provisions of section 18 of the Local Government Finances Act, * exhibit and keep exhibited for at least ten days, a notice of its intention to make such rate on the public notice board near the outer door of the office of the Council and on the notice board of every primary court in the notice area of the Council and shall also make such intention known in such manner as is customary in the area of the Council.
(2) Every such notice shall specify the proposed method of rating and the amount of the proposed rate and the time and place at which the rate is to be payable.
3. Notice of the making of a rate
(1) The notice of the making of a rate required to be given under the provisions of section 19 of the Local Government Finance Act *, shall be given by exhibiting and keeping exhibited for at least ten days copies of the resolution to make the rate on the public notice board near the outer door of the office of the Council and on the notice board of every primary court in the area of the Council, and notice of the making of rate may also be given in such a manner as is customary in the area of the council.
(2) Every such notice shall specify the proposed method of rating and the amount of the proposed rate and the time and place at which the rate is to be payable.
4. Penalty
Any person who fails to pay the whole of any rate due from him by the due date shall be liable to pay in addition thereto a penalty equal to half the amount of the rate in respect of which he is in default.
5. Revocation
[Revokes the Urban Councils (Rating) Rules, 1983.] {/mprestriction}