Case study in detail Overview the When these figures were presented at the concentrated in training and workshops, 2008/2009 Health Sector Review, which is attended while other categories saw increases. In budget after the latter was tabled in Parlia­ by government, donors and CSOs, officials 2010/2011 there was a nominal increase ment, and coined the term “unneces­sary were extremely displeased. However, in total unnecessary expenditures. expenditures” to describe budget lines for the issue got the attention of the Prime such as travel and sitting allowances. For Minis­ter, who announced the following that year, Sikika found that in the health month that future government spending When sector alone 22.6 billion Tanzanian shillings on work­shops and seminars would need effectively realize people’s rights are (Tshs)(approx. US$ 18.6 million) had been to be ap­proved by his office, and that not available in sufficient quantity allocated for allowances, Tshs 3.9 billion restrictions would be placed on purchases (for example, essential medicines), (US$ 3.2 million) for workshops and of new vehicles. The Budget Guidelines of spending on non-essential items training, Tshs 1.6 billion (US$ 1.3 million) February 2009 included a special section constitutes a failure by government to for overseas and local travel, and Tsh 6.0 that called for spending cuts on training, use the maximum available resources billion (US$4.9 million) for vehicles – for a workshops, travel and vehicles. to realize ESC rights. Government Sikika examined Tanzanian allocations Government’s in total of Tshs 34.2 billion (US$ 28.2 million) in “unnecessary expenditures.” items that directly and must monitor expenditures to ensure Sikika Sikika’s subsequent analysis showed that funds in the budget are being argued that this money should be allocated that in 2009/2010 overall allocations to used first and foremost for items to items that would more effectively “unnecessary” categories decreased by essential to the realization of ESC improve health care. 22 percent. However, the decrease was rights.