General Budget Support in Tanzania: Implications of Late Disbursements for Service Delivery

The purpose of this paper is to analyze late disbursements for service delivery by focusing on donors' General Budget Support disbursement to Tanzania and on the intergovernmental money flows in Tanzania. The authors examined empirical analysis using statistics of intergovernmental transfers in Tanzania. This paper shows that such center-local transfers are significantly correlated with the timing of local government expenditures in general and health expenditures in particular. It also shows that development expenditures are more affected than recurrent expenditures by delays in the transfer.