Expected versus Actual Output of Public Sector Financial Management Reforms in Tanzania: Evidence from Mbeya – Sub Treasury

Since 1996, the government of Tanzania initiated Public sector financial management reforms (PFMRs) assisted by Swedish Government and other donor countries, the aim being to control public spending, establishing strong national wide budgetary control and help in achieving economy, efficiency and effectiveness on public spending through the national treasury. Series of reports by external reviewer of public sector financial management in United Republic of Tanzania (URT), put forward serious shortcomings in the whole system of managing public fund; overspending of about 10% of GDP, the accumulation of government debt of about $10.1 billion in 1995. The government need to initiate Public Sector Financial Management Reforms was visible and vital, the intention was clear and the expected output of the reform was set. The paper collected the evidence Mbeya Sub treasury in Tanzania, to pin point the actual output of the Public Sector Financial Management Reforms Measuring to what extent expected output were achieved. The researchers collected and used both secondary and primary data; primary data were gathered from a sample of sixty (60) respondents including 20 Mbeya Sub treasury workers and 40 customers who were obtained through simple random sampling. interviews and questionnaires were used to gather primary data and documentary review to gather secondary data. Measuring expected against actual output, Tanzania experience on PFMRs, is of average success by 57.92 percent achievement. Despite of couple of setbacks, progress has been made toward what the Tanzania government has intended to achieve by implementing financial management reform. Keywords: Public Sector Financial Management Reforms, expected output, actual outpu